A04295 Summary:

BILL NO    A04295 

SAME AS    No same as 

SPONSOR    Curran

COSPNSR    

MLTSPNSR   

Add S466-k, RPT L

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.
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A04295 Actions:

BILL NO    A04295 

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
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A04295 Votes:

There are no votes for this bill in this legislative session.
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A04295 Memo:

BILL NUMBER:A4295

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 occur-
ring on or after such date.
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A04295 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         4295

                              2013-2014 Regular Sessions

                                 I N  A S S E M B L Y

                                   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    S 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    S 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.
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