Bill Text: NY A04947 | 2015-2016 | General Assembly | Introduced

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Bill Title: Establishes a real property tax exemption for enrolled members of auxiliary police organizations; provides that real property owned by an enrolled member of an auxiliary police organization or such enrolled member and spouse shall be exempt from taxation to the extent of ten percent of the assessed value of such property.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A04947 Detail]

Download: New_York-2015-A04947-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4947
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 9, 2015
                                      ___________
       Introduced  by  M.  of A. CURRAN, FINCH -- read once and referred to the
         Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to establishing a
         real property tax exemption for enrolled members of  auxiliary  police
         organizations
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. The real property tax  law  is  amended  by  adding  a  new
    2  section 466-k to read as follows:
    3    S  466-K.  MEMBERS OF AUXILIARY POLICE ORGANIZATIONS. 1. REAL PROPERTY
    4  OWNED BY AN ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION OR  SUCH
    5  ENROLLED  MEMBER  AND SPOUSE SHALL BE EXEMPT FROM TAXATION TO THE EXTENT
    6  OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR VILLAGE, TOWN,
    7  PART TOWN, SPECIAL DISTRICT OR COUNTY  PURPOSES,  EXCLUSIVE  OF  SPECIAL
    8  ASSESSMENTS,  PROVIDED  THAT  THE  GOVERNING  BODY OF A VILLAGE, TOWN OR
    9  COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR  RESOL-
   10  UTION PROVIDING THEREFOR; PROVIDED FURTHER, HOWEVER, THAT SUCH EXEMPTION
   11  SHALL IN NO EVENT EXCEED THREE THOUSAND DOLLARS MULTIPLIED BY THE LATEST
   12  STATE  EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL PROP-
   13  ERTY IS LOCATED.
   14    2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN  ENROLLED  MEMBER  OF  AN
   15  AUXILIARY POLICE ORGANIZATION UNLESS:
   16    (A) THE MEMBER RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED BY
   17  SUCH ORGANIZATION;
   18    (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE MEMBER;
   19    (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES;
   20  PROVIDED HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS  NOT
   21  USED  EXCLUSIVELY  FOR  THE  MEMBER'S  RESIDENCE  BUT  IS USED FOR OTHER
   22  PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION  AND  THE  REMAINING
   23  PORTION  ONLY  SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED BY THIS
   24  SECTION; AND
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07961-01-5
       A. 4947                             2
    1    (D) THE MEMBER HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDICTION
    2  OVER THE AUXILIARY POLICE ORGANIZATION AS AN  ENROLLED  MEMBER  OF  SUCH
    3  AUXILIARY  POLICE  ORGANIZATION FOR AT LEAST FIVE YEARS. IT SHALL BE THE
    4  DUTY AND RESPONSIBILITY OF THE MUNICIPALITY WHICH ADOPTS  A  LOCAL  LAW,
    5  ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
    6  DURE FOR CERTIFICATION.
    7    3. ANY ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION WHO ACCRUES
    8  MORE  THAN  TWENTY  YEARS  OF  ACTIVE SERVICE AND IS SO CERTIFIED BY THE
    9  AUTHORITY HAVING JURISDICTION FOR  THE  AUXILIARY  POLICE  ORGANIZATION,
   10  SHALL BE GRANTED THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION
   11  FOR THE REMAINDER OF HIS OR HER LIFE AS LONG AS HIS OR HER PRIMARY RESI-
   12  DENCE  IS  LOCATED WITHIN SUCH A COUNTY PROVIDED THAT THE GOVERNING BODY
   13  OF A VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC  HEARING,  ADOPTS  A  LOCAL
   14  LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   15    4.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
   16  OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
   17  ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE  ON  A  FORM  AS
   18  PRESCRIBED BY THE COMMISSIONER.
   19    5.  NO  ENROLLED  MEMBER  OF  AN  AUXILIARY POLICE ORGANIZATION WHO IS
   20  RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFEC-
   21  TIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION  OF  SUCH  BENEFIT
   22  BECAUSE OF THE PROVISIONS OF THIS SECTION.
   23    S 2. This act shall take effect immediately and shall apply to assess-
   24  ment rolls prepared on the basis of taxable status dates occurring on or
   25  after such date.