NOTICE THAT COUNTY OF STEUBEN LOCAL LAW NO. EIGHT FOR THE YEAR 2026 (PRESENTED AS LOCAL LAW TENTATIVELY NO. FOUR FOR THE YEAR 2026) IS EFFECTIVE IMMEDIATELY UPON PASSAGE

NOTICE THAT COUNTY OF STEUBEN LOCAL LAW NO. EIGHT FOR THE YEAR 2026 (PRESENTED AS LOCAL LAW TENTATIVELY NO. FOUR FOR THE YEAR 2026) IS EFFECTIVE IMMEDIATELY UPON PASSAGE NOTICE IS HEREBY GIVEN that the County of Steuben Local Law No. Eight for the Year 2026, Enacting a Real Property Tax Exemption for the Surviving Spouses of Police Officers Killed in the Line of Duty, was finally adopted by the County Legislature of the County of Steuben on the 18th day of May 2026, after the holding of a Public Hearing on the 18th day of May, 2026, and is effective upon final adoption. SAID LOCAL LAW IS FULLY SET FORTH AS FOLLOWS: SECTION 1. LEGISLATIVE INTENT The Legislature recognizes the role of the spouse of Police Officers and the sacrifice they make living with the daily fear about their spouse's safety while policing the community. The Legislature also acknowledges the economic impact that the death of that spouse might have on the family after they have paid the ultimate sacrifice in upholding their duty as police officer in keeping the community safe. To that end, by providing the following exemption it is the intent to try and lessen the impact economically of their spouse's absence from the household. It is the intent of this Local Law to provide an exemption for surviving spouses of a Police Officer as defined by section 1.2 of the Criminal Procedure Law of up to fifty per centum of the assessed value. SECTION 2. EXEMPTIONS FOR SURVIVING SPOUSES OF POLICE OFFICERS KILLED IN THE LINE OF DUTY (a) Real property owned by a surviving spouse of a recognized police officer working for a police agency in New York State residing in Steuben County shall be exempt from taxation to the extent of fifty percent of the assessed value of such property for county purposes, exclusive of special assessments. (b) Such exemption shall be granted so long as: (i) the surviving spouse primarily resides in the city, town or village which is in Steuben County; and (ii) that the property is their primary residence or otherwise qualifies under 471 of the Real Property Tax Law; and (iii) the surviving spouse has not remarried. Application for such exemption shall be filed with the assessor on or before the taxable status date on a form as prescribed by the state board. SECTION 3. EFFECTIVE DATE The within Local Law shall become effective immediately upon passage and applicable the next tax year following. THIS NOTICE OF THE EFFECTIVE DATE OF THE ABOVE COUNTY OF STEUBEN LOCAL LAW NO. EIGHT FOR THE YEAR 2026, in accordance with the applicable provisions of Law, is hereby published in pursuance of Section 214 of the County Law of the State of New York. BY ORDER OF THE COUNTY LEGISLATURE OF THE COUNTY OF STEUBEN Dated: May 20, 2026 Village of Bath, New York ROCHELLE L. CASSELBURY, CLERK STEUBEN COUNTY LEGISLATURE 3 EAST PULTENEY SQUARE BATH, NEW YORK 14810 May 24 2026 LNYS0524663