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County adopts property‑tax exemption for surviving spouses of police officers killed in the line of duty
Summary
Steuben County adopted Local Law No. Four to implement New York State’s Real Property Tax Law §471 at the county level, granting qualifying surviving spouses up to a 50% county tax exemption on primary residences, subject to filing with assessors and non‑remarriage requirements.
The Steuben County Legislature adopted Local Law Tentatively No. Four on May 18, 2026, implementing the state‑level option that provides up to a 50% county real property tax exemption for surviving spouses of police officers killed in the line of duty. The exemption applies to the county portion of the property tax for qualifying primary residences while the surviving spouse remains unmarried and resides in the property’s municipality.
Legislators discussed whether counties customarily notify towns and villages about county adoption; the County Manager said the county can notify local assessors and municipalities. The clerk will file certified copies with the County Clerk and the New York State Secretary of State, and the Director of Real Property Tax Service Agency and Commissioner of Finance will receive certified copies for implementation.
