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S9502 • 2025

Relates to benefits for the surviving spouses of firefighters killed in the line of duty

Relates to benefits for the surviving spouses of firefighters killed in the line of duty

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Monica Martinez
Last action
2026-06-02
Official status
Senate Floor Calendar
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relates to benefits for the surviving spouses of firefighters killed in the line of duty

Relates to benefits for the surviving spouses of firefighters killed in the line of duty Provides benefits to the surviving spouses of firefighters killed in the line of duty.

What This Bill Does

  • Relates to benefits for the surviving spouses of firefighters killed in the line of duty Provides benefits to the surviving spouses of firefighters killed in the line of duty.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-06-02 Senate

    SUBSTITUTED BY A10885B

  2. 2026-05-27 Senate

    AMENDED ON THIRD READING 9502A

  3. 2026-04-27 Senate

    ADVANCED TO THIRD READING

  4. 2026-04-22 Senate

    2ND REPORT CAL.

  5. 2026-04-21 Senate

    1ST REPORT CAL.766

  6. 2026-03-18 Senate

    REFERRED TO LOCAL GOVERNMENT

Official Summary Text

Relates to benefits for the surviving spouses of firefighters killed in the line of duty
Provides benefits to the surviving spouses of firefighters killed in the line of duty.

Current Bill Text

Read the full stored bill text 
S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          9502

                                    I N  S E N A T E

                                     March 18, 2026
                                       ___________

        Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to amend the real property tax law, in relation to  benefits  for
          the surviving spouses of firefighters killed in the line of duty

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. The section heading and subdivision 1 of section 471 of the
     2  real property tax law, as added by chapter 670 of the laws of 2025,  are
     3  amended and a new subdivision 2-a is added to read as follows:
     4    Surviving  spouses  of  police officers AND FIREFIGHTERS killed in the
     5  line of duty. 1. After the local legislative body  of  a  county,  city,
     6  town,  or  village  passes  a  local  law, or a school district passes a
     7  resolution, notwithstanding any other provision of  law,  real  property
     8  owned by a surviving spouse of a police officer OR FIREFIGHTER killed in
     9  the line of duty, and constituting the primary residence of such surviv-
    10  ing  spouse  shall  be  exempt  from taxation to the extent of fifty per
    11  centum of the assessed valuation  thereof.  Within  such  local  law  or
    12  resolution, the local legislative body or school district may reduce the
    13  percentage of exemption authorized pursuant to this section.
    14    2-A. AS USED IN THIS SECTION, THE TERM "FIREFIGHTER" SHALL INCLUDE ALL
    15  UNIFORMED  FIRE RANKS WHO ARE MEMBERS OF THE "NEW YORK CITY FIRE DEPART-
    16  MENT PENSION FUND", AND ALL UNIFORMED FIRE RANKS WHO ARE MEMBERS OF  THE
    17  "NEW YORK STATE POLICE AND FIRE RETIREMENT SYSTEM".
    18    §  2. This act shall take effect on the first of January next succeed-
    19  ing the date on which it shall have become a  law  and  shall  apply  to
    20  taxable status dates occurring on or after such date.



         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15194-01-6