A04295 Summary:
BILL NO | A04295 |
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SAME AS | No same as |
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SPONSOR | Curran |
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COSPNSR | |
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MLTSPNSR | |
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Add S466-k, RPT L | |
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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. |
A04295 Actions:
BILL NO | A04295 | |||||||||||||||||||||||||||||||||||||||||||||||||
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02/01/2013 | referred to real property taxation | |||||||||||||||||||||||||||||||||||||||||||||||||
06/04/2013 | held for consideration in real property taxation | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2014 | referred to real property taxation |
A04295 Memo:
Go to topNEW 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:
Go to top 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. LBD08425-01-3A. 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.