Establishes a real property tax exemption for widows and widowers of police officers killed in the line of duty

This bill creates a real property tax exemption for the primary homes of widows and widowers whose spouses were police officers killed in the line of duty. To qualify, the surviving spouse must own the property, and the local government where the home is located must first approve the exemption after holding a public hearing. The law also clarifies how the exemption applies to properties held in trust or within cooperative apartment buildings, while excluding certain types of housing finance arrangements. Additionally, the bill requires state officials to create a list of documents that prove eligibility, which will be shared with local tax assessors.