New York Offers Property Tax Relief for Widows of Fallen Police Officers

Legislation allows municipalities to provide up to 50% tax exemption on primary residences of surviving spouses

Feb. 21, 2026 at 2:35pm

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New York has passed legislation that allows municipalities to provide up to a 50% property tax exemption on the primary residences of surviving spouses of police officers killed in the line of duty. The measure, signed by Governor Hochul in December 2025, aims to ease the financial burden on these widows, many of whom are now raising children alone. Several towns have already opted to approve the tax break, though the total statewide cost is still unclear.

Why it matters

The death of a police officer in the line of duty is a devastating loss for the family left behind. This new legislation is an effort by New York to provide tangible financial support to these widows, helping them maintain stability and stay in their homes during an incredibly difficult time.

The details

The new law authorizes local governments across New York to offer a property tax exemption of up to 50% on the primary residence of a surviving spouse of a police officer killed in the line of duty. Municipalities must opt in to the program before the exemption can be applied, and they have the option to reduce the percentage of tax relief. So far, the town of Smithtown has approved the tax break, but it's unclear how many other localities have followed suit.

  • In December 2025, Governor Kathy Hochul signed the legislation allowing the property tax exemption.
  • In March 2024, NYPD Detective Jonathan Diller was fatally shot during a routine traffic stop in Queens.

The players

Stephanie Diller

The 31-year-old widow of NYPD Detective Jonathan Diller, who was killed in the line of duty in 2024, leaving her to raise their 3-year-old son Ryan.

Guy Rivera

The individual charged with shooting and killing NYPD Detective Jonathan Diller during a routine traffic stop in Far Rockaway in March 2024.

Senator Monica Martinez

The New York state senator who sponsored the legislation allowing the property tax exemption for surviving spouses of fallen police officers.

Governor Kathy Hochul

The governor of New York who signed the legislation into law in December 2025.

Leeann Simonsen

The widow of NYPD Detective Brian Simonsen, who was killed by stray police gunfire while responding to a robbery in Queens in 2019.

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What they’re saying

“We can't explain how much it means for the state to help us and just ease the burden.”

— Stephanie Diller, Widow of NYPD Detective Jonathan Diller (nypost.com)

“We don't have our spouses and that will be forever something that we will grieve and miss, but we get to see and be an active part of our children's lives and for that we're immensely grateful.”

— Stephanie Diller, Widow of NYPD Detective Jonathan Diller (nypost.com)

What’s next

The town of Smithtown has already approved the tax break, but it remains unclear how many other municipalities across New York will choose to opt into the program and provide this financial relief to the widows of fallen police officers.

The takeaway

This new legislation in New York represents an important effort to support the families of police officers killed in the line of duty, providing much-needed financial assistance to the surviving spouses who are now raising children alone. While the total cost and adoption rate across the state is still uncertain, the program aims to ease the burden on these grieving widows during an incredibly difficult time.