S 9502 New York Senate · 2025 Regular Session

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

This bill establishes a property tax exemption for surviving spouses of firefighters killed in the line of duty. It allows local governments and school districts to exempt up to 50% of the assessed value of the surviving spouse's primary residence from real property taxes. The exemption applies specifically to firefighters who are members of the New York City Fire Department pension fund or the New York State Police and Fire Retirement System. Local legislative bodies retain the authority to reduce the percentage of exemption within their jurisdictions. The law takes effect on January 1st following its enactment.

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2026

Committee Review

Floor Vote

Governor

Introduced Mar 18, 2026 Last action Jun 2, 2026

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What changed between versions

S9502 → S9502A · 4 edits

MODERATE

The bill was amended to expand the definition of 'firefighter' to include a broader range of paid personnel across various fire departments and retirement systems, rather than limiting it to specific pension funds. Additionally, the bill now includes specific provisions for cooperative apartment tenants and establishes a requirement for the state to create a standardized list of documents to prove eligibility.

Scope change

The bill's scope expanded from a narrow focus on specific pension fund members to a broader inclusion of all paid officers and members of organized fire companies and departments statewide, as well as county airport and aviation departments.

DEFINITION

The definition of 'firefighter' was broadened to include any paid officer or member of organized fire companies, city, town, village, or fire district departments, and county airport or aviation departments performing fire rescue duties, in addition to specific pension fund members.

ELIGIBILITY

New provisions were added to grant tax exemptions to tenant-stockholders in cooperative apartment corporations, with specific rules regarding how the exemption is calculated and credited.

REQUIREMENT

A new requirement mandates that the State Fire Commissioner, in consultation with the State Office of Fire Prevention and Control, must develop and publish a list of acceptable documents to establish eligibility for the tax exemption.

A new restriction prevents tenant-stockholders living in dwellings covered by specific private housing finance laws from claiming this tax exemption.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 27, 2026

Upper · Passed

AMENDED ON THIRD READING 9502A

upper

Mar 18, 2026

Committee

REFERRED TO LOCAL GOVERNMENT

upper

1 primary · 1 co-sponsor