STATE OF NEW YORK
________________________________________________________________________
8549
2025-2026 Regular Sessions
IN SENATE
October 24, 2025
___________
Introduced by Sen. WEIK -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for police officers who have a one hundred
percent service-connected disability
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 459-d to read as follows:
3 § 459-d. Police officers with a service-connected disability. 1. Real
4 property owned by a seriously disabled police officer, and constituting
5 the primary residence of such police officer shall be deemed fully
6 exempt from all taxes imposed upon such property for city, village,
7 town, part town, special district or county purposes, provided that the
8 governing body of a city, village, town or county, after a public hear-
9 ing, adopts a local law, ordinance or resolution providing therefor.
10 2. For the purposes of this section, the following terms shall have
11 the following meanings:
12 (a) "police officer" shall have the same meaning as defined in section
13 1.20 of the criminal procedure law;
14 (b) "seriously disabled police officer" shall mean a police officer
15 who, through no fault or misconduct on such officer's part is totally
16 and permanently disabled (i) by injuries received in the discharge of
17 such officer's duties, or, (ii) as a result of illness attributable to
18 the performance of such duties. Such disability shall be certified to by
19 a duly licensed physician or physicians stating that such officer is one
20 hundred percent physically or mentally incapacitated for the performance
21 of police duty.
22 3. Notwithstanding any other provision of law to the contrary, the
23 provisions of this section shall apply to any real property held in
24 trust solely for the benefit of a person or persons who would otherwise
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13636-01-5
S. 8549 2
1 be eligible for a real property tax exemption, pursuant to subdivision
2 one of this section, were such person or persons the owner or owners of
3 such real property.
4 4. (a) For the purposes of this section, title to that portion of real
5 property owned by a cooperative apartment corporation in which a
6 tenant-stockholder of such corporation resides and which is represented
7 by their share or shares of stock in such corporation as determined by
8 its or their proportional relationship to the total outstanding stock of
9 the corporation, including that owned by the corporation, shall be
10 deemed to be vested in such tenant-stockholder.
11 (b) Provided that all other eligibility criteria of this section are
12 met, that proportion of the assessment of such real property owned by a
13 cooperative apartment corporation determined by the relationship of such
14 real property vested in such tenant-stockholder to such real property
15 owned by such cooperative apartment corporation in which such tenant-
16 stockholder resides shall be subject to exemption from taxation pursuant
17 to this section and any exemption so granted shall be credited by the
18 appropriate taxing authority against the assessed valuation of such real
19 property; the reduction in real property taxes realized thereby shall be
20 credited by the cooperative apartment corporation against the amount of
21 such taxes otherwise payable by or chargeable to such tenant-stockhold-
22 er.
23 (c) Notwithstanding paragraph (b) of this subdivision, a tenant-stock-
24 holder who resides in a dwelling that is subject to the provisions of
25 either article two, four, five or eleven of the private housing finance
26 law shall not be eligible for an exemption pursuant to this section.
27 (d) Notwithstanding paragraph (b) of this subdivision, real property
28 owned by a cooperative apartment corporation may be exempt from taxation
29 pursuant to this section by a municipality in which such real property
30 is located only if the governing body of such municipality, after public
31 hearing, adopts a local law, ordinance or resolution providing therefor.
32 5. The commissioner shall develop a listing of documents to be used to
33 establish eligibility under this section. Such information shall be made
34 available to each city, village, town, part town, special district and
35 county assessor's office. The listing of acceptable records shall be
36 made available on the internet website of the office of real property
37 tax services.
38 § 2. This act shall take effect immediately and shall apply to assess-
39 ment rolls prepared on and after January 1, 2027.
