Establishes a real property tax exemption for spouses of police officers killed in the line of duty

This bill creates a property tax exemption for the primary residences of spouses whose police officer partners died while performing official duties. It requires local governments (cities, towns, counties) to adopt a local law or resolution after a public hearing to implement the exemption. The exemption applies to all property taxes levied by local jurisdictions for city, town, or county purposes, covering both individual homeowners and cooperative apartment residents meeting eligibility criteria. The exemption applies to tax years beginning on or after January 1 following the law's effective date.