Greene County Legislature approves 50% property-tax exemption for surviving spouses of officers killed in the line of duty

The Greene County Legislature approved Local Law Introductory No. 1 of 2026, a measure to provide a county-level real property tax exemption for the primary residence of surviving spouses of police officers killed in the line of duty.

Tanya L. Ernst, clerk of the Greene County Legislature, read the proposed local law during a public hearing, saying, “It is the intent of the county legislature to try to lessen the economic impact” on surviving spouses by granting an exemption of up to 50 percent of the assessed value for county purposes, exclusive of special assessments. Ernst also read the eligibility requirements, including that the property be the surviving spouse’s primary residence in Greene County and that the surviving spouse has not remarried.

The local law adopts the eligibility framework referenced in section 471 of the New York Real Property Tax Law and requires an application to be filed with the assessor on or before the taxable status date on a form prescribed by the county commissioner. The proposed law would take effect immediately upon filing with the state Secretary of State and apply to the next ensuing tax year.

During the hearing a legislator asked whether the exemption could cover corrections officers. A staff member explained that state statute controls the operative definition of who qualifies as a 'police officer' under Criminal Procedure Law §1.2 and that bills at the state level to add corrections officers were pending delivery to the governor; until state law changes, the county could not expand the local exemption without relying on a different statute or passing a separate local law once state authorization is in place.

A resident who spoke during public comment questioned the fiscal impact, asking what the state provides and arguing that counties, towns and school districts that choose the exemption would give up tax revenue and need to make up the shortfall elsewhere.

The clerk conducted a roll-call vote on the local law during the regular meeting portion; the clerk announced that the measure was carried. The local law’s text as read by the clerk sets eligibility and the mechanism for claiming the exemption; the law becomes effective upon filing with the Secretary of State and is applicable to the next tax year.

The legislature closed the hearing and moved on to its regular agenda, during which it approved the local law and additional resolutions, including several routine contract authorizations and appropriations.