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

This bill creates a real estate tax break for the primary homes of widows and widowers whose spouses were police officers killed in the line of duty. It allows local governments to exempt up to 50% of the property's assessed value from taxes, though they retain the right to lower this percentage if they choose. The law also clarifies how the exemption applies to properties held in trust or cooperative apartments, while requiring specific documentation to prove eligibility. Local officials must adopt their own laws or resolutions to activate these tax reductions, and the state will provide a list of acceptable records to help verify claims.