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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

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-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          9587

                    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

        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 twenty thousand
     7  and less than three hundred fifty  thousand,  determined  in  accordance
     8  with  the latest federal decennial census, shall be exempt from taxation
     9  to the extent of ten percent of the assessed value of such property  for
    10  city,  village, town, part town, special district, school district, fire
    11  district or county purposes, exclusive of special assessments,  provided
    12  that  the governing body of a city, village, town, school district, fire
    13  district or county, after a public hearing, adopts a  local  law,  ordi-
    14  nance  or resolution providing therefor, provided further, however, that
    15  such exemption shall in no event exceed three  thousand  dollars  multi-
    16  plied  by  the  latest state equalization rate for the assessing unit in
    17  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
    26  used exclusively for the applicant's residence but  is  used  for  other
    27  purposes,  such  portion  shall be subject to taxation and the remaining

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06872-01-3
        S. 9587                             2

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