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A04295 Summary:

A04295 Actions:

A04295 Memo:

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.

A04295 Text:

 
                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.