Assessor Manuals, Exemption Administration: RPTL Section 471
Exemption Administration Manual—Part 1: Residential—Other than multiple dwellings
Section 4.01 - RPTL Section 471: Surviving spouses of police officers killed in the line of duty
| Exemption code | Description of code |
|---|---|
| 4152_ | Police officer surviving spouse |
Year originally enacted:
2025
Related statutes:
Criminal Procedure Law § 1.20
Summary
If allowed by local option, the primary residence owned by a surviving spouse of a police officer killed in the line of duty is partially exempt from real property taxes for up to 50% of the assessed value. No exemption is allowed for special ad valorem levies or special assessments.
Eligibility requirements
Ownership requirements:
The property must be owned by a surviving spouse of a police officer (as defined in Criminal Procedure Law § 1.20) who was killed in the line of duty while employed as a police officer.
To demonstrate the deceased police officer was killed in the line of duty, the applicant should include an official report or documentation with their 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.
This exemption is also available for real property held in trust solely for the benefit of an eligible applicant.
At local option, municipalities may offer the exemption to qualifying surviving spouses of police officers killed in the line of duty who are tenant-stockholders of a cooperative apartment corporation. Tenant-stockholders residing in dwellings subject to the following provisions of the Private Housing Finance Law are not eligible:
- a limited-profit housing company,
- a limited dividend housing company,
- a redevelopment company, or
- a housing development fund company.
Property location requirements:
None.
Property use requirements:
The property must be the primary residence of the applicant.
Certification by state or local government:
None.
Required construction start date or other time requirement:
None.
Local option
Yes – Each city, county, town, village, or school district may choose whether or not to allow the exemption. This option must be exercised through adoption of a local law, or in the case of a school district, a resolution.
Amount of exemption:
Within the local law or resolution authorizing the exemption, the local legislative body or school district may reduce the percentage of the exemption.
Cooperative apartments:
Municipalities may by local law, ordinance, or resolution offer the exemption to otherwise qualifying surviving spouses of police officers killed in the line of duty who are tenant-stockholders of a cooperative apartment corporation. A public hearing must be held prior to adoption of the local law, resolution, or ordinance. The exemption will apply to the portion of the assessed value of the real property owned by the cooperative apartment corporation that is deemed to be vested in the tenant-stockholder. The resulting real property tax savings to which the tenant stockholder is entitled will be credited by the cooperative apartment corporation against the taxes otherwise chargeable to the tenant stockholder.
A tenant-stockholder is not eligible for an exemption if they reside in a dwelling subject to the following provisions of the Private Housing Finance Law:
- a limited-profit housing company,
- a limited dividend housing company,
- a redevelopment company, or
- a housing development fund company.
Limitation on exemption
| Taxing Jurisdiction | Amount* | Duration | General municipal and school district taxes | Special ad valorem levies | Special assessments |
|---|---|---|---|---|---|
| County or county special district | Up to 50% of assessed value** | No limit | Exempt** | Taxable | Taxable |
| City | Up to 50% of assessed value** | No limit | Exempt** | Not applicable | Taxable |
| Town or town special district | Up to 50% of assessed value** | No limit | Exempt** | Taxable | Taxable |
| Village | Up to 50% of assessed value** | No limit | Exempt** | Not applicable | Taxable |
| School district | Up to 50% of assessed value** | No limit | Exempt** | Not applicable | Not applicable |
*See Calculation of exemption below.
**If allowed by local option.
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes
General municipal taxes:
Up to 50% of the assessed value of real property owned by a surviving spouse of a police officer killed in the line of duty.
School district taxes:
Up to 50% of the assessed value of real property owned by a surviving spouse of a police officer killed in the line of duty.
Special ad valorem levies and special assessments
Special ad valorem levies:
No exemption allowed.
Special assessments:
No exemption allowed.
Coding of exemption on assessment roll
4152_
Assessment roll section
Taxable (RPS Section 1).
Filing requirements (owner or occupant of property)
File Form RP-471, Application for Real Property Tax Exemption for Surviving Spouses of Police Officers Killed in the Line of Duty
Reporting requirements (assessor)
None.
Similar exemptions
None.
Exemption application forms
Form RP-471, Application for Real Property Tax Exemption for Surviving Spouses of Police Officers Killed in the Line of Duty
Please send general questions or comments to ORPTS.