Islip adopts tax exemption for surviving spouses of fallen police officers

GLI News Briefs |

The Town of Islip has adopted local legislation granting a partial real property tax exemption of up to 50 percent to surviving spouses of police officers killed in the line of duty, it was just announced.

The exemption applies to property owned and used by the surviving spouse as his or her primary residence.

The move follows a change to New York State’s Real Property Tax Law signed in December 2025 that authorizes — but does not require — cities, towns, villages, counties and school districts to adopt a local law granting a partial exemption of up to 50 percent for qualifying surviving spouses. According to the New York State Department of Taxation and Finance legislative summary, the benefit must be enacted locally and is not automatic statewide.

Under Islip’s new law, eligible applicants must file their exemption application with the Town by the March 1, 2026, state deadline in order for the exemption to appear on the December 2026 tax bill.

Town Supervisor Angie Carpenter said the legislation reflects the Town’s commitment to the families of those who made the ultimate sacrifice.

“When a police officer gives their life in the line of duty, the loss is permanent and profound for their family and for our entire community,” Carpenter said. “This legislation is one small but meaningful way we can honor that sacrifice and stand by the spouses who continue to carry that loss every day. We are proud to ensure that this exemption remains in place even if a surviving spouse remarries, because their loved one’s service and sacrifice will never be forgotten.”

Carpenter said the measure is intended to provide lasting financial relief and stability to families who have endured profound loss.

Eligible residents can download an application at www.islipny.gov.

Top: East Islip, N.Y. (Credit: GLI, file photo)