Bill Text: NY S09587 | 2023-2024 | General Assembly | Amended

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Bill Title: Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-28 - PRINT NUMBER 9587A [S09587 Detail]

Download: New_York-2023-S09587-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         9587--A

                    IN SENATE

                                      May 16, 2024
                                       ___________

        Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT to amend the real property tax law, in relation  to  providing  a
          tax  exemption on real property owned by active auxiliary police offi-
          cers in local law enforcement agencies in certain counties

          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 465 to read as follows:
     3    § 465. Volunteer auxiliary police officers; certain counties. 1.  Real
     4  property  owned  by  an  active  auxiliary police officer in a local law
     5  enforcement agency or such active officer and  spouse  residing  in  any
     6  county having a population of more than three hundred thirty-eight thou-
     7  sand  and  less than three hundred forty thousand, determined in accord-
     8  ance with the latest federal decennial  census,  shall  be  exempt  from
     9  taxation  to  the  extent  of  ten percent of the assessed value of such
    10  property for city, village, town, part town,  special  district,  school
    11  district, fire district or county purposes, exclusive of special assess-
    12  ments, provided that the governing body of a city, village, town, school
    13  district,  fire  district  or  county,  after a public hearing, adopts a
    14  local law, ordinance or resolution providing therefor, provided further,
    15  however, that such exemption shall in no  event  exceed  three  thousand
    16  dollars multiplied by the latest state equalization rate for the assess-
    17  ing unit in which real property is located.
    18    2.  Such  exemption shall not be granted to an active auxiliary police
    19  officer in a local  law  enforcement  agency  residing  in  such  county
    20  unless:
    21    (a) the applicant resides in the city, town or village which is served
    22  by such auxiliary police department;
    23    (b) the property is the primary residence of the applicant;
    24    (c)  the  property  is  used  exclusively  for  residential  purposes;
    25  provided however, that in the event any portion of such property is  not

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06872-04-4
        S. 9587--A                          2

     1  used  exclusively  for  the  applicant's residence but is used for other
     2  purposes, such portion shall be subject to taxation  and  the  remaining
     3  portion  only  shall  be  entitled  to  the  exemption  provided by this
     4  section; and
     5    (d)  the applicant has been certified by the law enforcement agency in
     6  which such volunteer auxiliary police officer serves as being an  active
     7  member  as determined by the local enforcement agency's standards for at
     8  least five years. It shall be the duty and responsibility of the munici-
     9  pality, school district and/or fire district which adopts a  local  law,
    10  ordinance or resolution pursuant to this section to determine the proce-
    11  dure for certification.
    12    3.  Application for such exemption shall be filed with the assessor or
    13  other agency, department  or  office  designated  by  the  municipality,
    14  school  district  and/or  fire  district  offering  such exemption on or
    15  before the taxable status date on a form as prescribed  by  the  commis-
    16  sioner.
    17    4. An active auxiliary police officer shall not be eligible to receive
    18  the  exemption  if  such  applicant  receives either a real property tax
    19  exemption pursuant to this title, or an income tax  credit  pursuant  to
    20  section  six hundred six of the tax law, related to services as a volun-
    21  teer firefighter or ambulance worker.
    22    § 2. This act shall take effect on the first of January next  succeed-
    23  ing  the  date  on  which  it shall have become a law and shall apply to
    24  taxable status dates occurring on or after such date.