The widow of a New York state police officer who died while on duty might have her property taxes cut by as much as 50% due to a new law.
Governor Hochul enacted this legislation in December, but it requires approval from the local governments where the widows reside in order for the rebate to take effect.
“I can’t really express how significant this help is for us,” noted Stephanie Diller, a 31-year-old Long Island widow of NYPD Detective Jonathan Diller, who was fatally shot in March 2024.
Stephanie, who is now caring for the couple’s three-year-old son, Ryan, shared that this exemption would ease their financial strain. “We lost a spouse, and that sadness is something we carry with us daily, but at least we can actively engage in our children’s lives,” she added.
Guy Rivera is charged with the murder of Diller during a routine traffic stop in Far Rockaway on March 25, 2024.
Stephanie reflects on her husband often. “It really feels like it was just yesterday,” she remarked. “You adjust to new routines, but the absence never truly fades.”
The legislation, introduced by Sen. Monica Martinez from Suffolk County, empowers local governments to reduce property taxes on the primary residences of police officers’ surviving spouses killed in the line of duty up to 50%.
However, local municipalities need to opt in to implement the exemption, and they can choose to lessen their portion of the tax relief.
The Town of Smithtown passed the tax exemption recently. It’s still unclear how many other municipalities have taken similar steps or what the overall financial impact will be on the state.
The costs associated with this measure may differ from one municipality to another based on whether they decide to adopt it, and statewide financial data is presently unavailable.
This is the second tax relief measure for first responder survivors proposed by Martinez. In 2025, a law was signed that permitted municipalities to provide property tax exemptions for the surviving spouses of volunteer firefighters and paramedics who are killed in the line of duty after two to five years of service.
Previously, only the spouses of volunteers who served a minimum of five times were eligible for such exemptions.
