In a move that could significantly ease financial burdens, the widows of police officers killed in the line of duty in New York may soon receive up to a 50% reduction on their property taxes, thanks to a newly enacted law.
Governor Kathy Hochul approved this legislation in December. However, for the tax break to take effect, individual cities and towns where these widows reside must first give their approval.
“We cannot fully express our gratitude for the state’s assistance, which greatly alleviates our hardships,” said Stephanie Diller, a 31-year-old widow from Long Island. Her husband, NYPD Detective Jonathan Diller, tragically lost his life in a shooting incident while on duty in Queens in March 2024.
The bereaved widow, who is caring for their 3-year-old son, Ryan, emphasized how this tax exemption would help ease her financial challenges. “We have lost our spouses, a loss we will always grieve, but we cherish the chance to actively participate in our children’s lives, for which we are deeply thankful,” Diller expressed, speaking from her home in Massapequa Park.
The tragic incident that claimed Detective Diller’s life occurred during a routine traffic stop in Far Rockaway on March 25, 2024. Guy Rivera has been charged with the shooting.
Guy Rivera was charged with shooting Diller during a routine traffic stop in Far Rockaway on March 25, 2024.
Diller still thinks of her husband every day.
“It feels like yesterday, to be honest with you,” Diller said. “There’s some ways that I have learned a new routine, but it never fades. It never goes away.”
The legislation was sponsored by Sen. Monica Martinez, D-Suffolk, and authorizes local governments to provide 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, officials said.
The measure authorizes local governments to provide 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 are required to opt in before the exemption can be applied and have the option to reduce the percentage of tax relief benefit.
The town of Smithtown approved the tax break Thursday. It’s not clear how many muinicipalities have approved the tax or how much the exemption will cost the state.
The total cost varies by municipality based on adoption, and there is no statewide cost figure available.
The measure was the second first responder survivor tax relief bill Martinez sponsored.
In 2025, Gov. Hochul signed legislation that allows municipalities to extend the property tax exemption to surviving spouses of volunteer firefighters and volunteer ambulance workers who were killed in the line of duty after serving between two and five years.
Under a prior law, only spouses of volunteers with at least five service were eligible for the exemption.
