Establishes a real property tax exemption for widows and widowers of police officers killed in the line of duty

This bill creates a real property tax exemption for the primary residences of widows and widowers of police officers who were killed in the line of duty. Under the new law, eligible individuals can receive a fifty percent reduction on their property taxes, though local governments or school districts retain the authority to lower this percentage if they choose. The legislation clarifies eligibility rules for various housing types, including cooperative apartments, and establishes a standardized list of documents to prove a deceased officer's status. Local assessors will use this guidance to determine which properties qualify for the tax break starting the January following the bill's enactment.