Surviving spouses of police officers killed in the line of duty exemption
Local governments and school districts in New York State can opt to grant a reduction on the amount of property taxes paid by surviving spouses of police officers who were killed in the line of duty; by reducing the assessment of a surviving spouse’s home by up to 50%.
Eligibility requirements
To qualify, the surviving spouse must own their property, and it must be their primary residence. Properties held in a trust solely for the benefit of an otherwise eligible surviving spouse qualify. In addition, local governments may choose to offer this exemption to surviving spouses who own shares in residential cooperatives.
For the full eligibility requirements, review the instructions included with the application linked below.
How to apply
- Complete Form RP-471, Application for Real Property Tax Exemption for Surviving Spouses of Police Officers Killed in the Line of Duty.
- File the form with your local assessor.
In most communities, the deadline for submitting exemption applications is March 1. However, the dates vary. Confirm it with your local assessor, and village assessor if applicable. Exemption application deadlines and contact information may be listed on your locality’s or county’s website, if they have one. You can also find contact information for your assessor in our Municipal Data Portal.
Documentation to prove eligibility
Assessments and exemptions are administered by your local assessor. To determine your eligibility, your assessor’s office may request documentation as needed.
Assessors may commonly request proof of ownership, residency, and your relationship to the deceased police officer.
To demonstrate the deceased police officer was killed in the line of duty, include an official report or documentation with your application.
If available, additional documentation may include but is not limited to:
- death certificates,
- police reports,
- coroner or medical examiner reports,
- newspaper articles,
- sworn statements or affidavits submitted by persons having firsthand knowledge or pertinent fact and circumstances,
- historical records, and
- the Police Officers Memorial Complete Roll of Honor.