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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4295
SPONSOR: Curran TITLE OF BILL: 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
PURPOSE OR GENERAL IDEA OF BILL: 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 for village, town, part town, special
district or county purposes, exclusive of special assessments, provided
that the governing body of a village, town or county, after a public
hearing, adopts a local law, ordinance or resolution providing therefor.
SUMMARY OF SPECIFIC PROVISIONS: An exemption shall not be granted to
an enrolled member of an auxiliary police organization unless the member
resides in the city, town or village which is served by such organiza-
tion; the property is the primary residence of the member; the property
is used exclusively for residential purposes; provided however, that in
the event any portion of such property is not used exclusively for the
member's residence but is used for other purposes, such portion shall be
subject to taxation and the remaining portion only shall be entitled to
the exemption provided by this section; and the member has been certi-
fied by the authority having jurisdiction over the auxiliary police
organization as an enrolled member of such auxiliary police organization
for at least five years.
JUSTIFICATION: An individual who is a certified member of a auxiliary
police organization and has committed more than twenty years of active
service should be exempt to the extent of ten percent of the assessed
value of such property not to exceed three thousand dollars multiplied
by the latest state equalization rate for the assessing entity in which
such real property is located. This exemption should be granted for
dedicated services.
PRIOR LEGISLATIVE HISTORY: A.9593 of 2000, A.6313 of 2002, A3473 of
2004, A5563 of 2005-2006, A3586/S4445 of 2007-2008, A6261 of 2009-2010,
A6641 of 2012.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately and shall
apply to assessment rolls prepared on the basis of taxable status dates
occurring on or after such date.
STATE OF NEW YORK
________________________________________________________________________
4295
2013-2014 Regular Sessions
IN ASSEMBLY
February 1, 2013
___________
Introduced by M. of A. CURRAN -- 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 § 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.
LBD08425-01-3
A. 4295 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 § 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.
