Enacts the "Nassau county auxiliary police tax exemption act"; provides volunteer auxiliary police officers residing in Nassau county with a real property tax exemption of up to ten percent.
STATE OF NEW YORK
________________________________________________________________________
8922
2025-2026 Regular Sessions
IN ASSEMBLY
July 16, 2025
___________
Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to enacting the
"Nassau county auxiliary police tax exemption act"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "Nassau county auxiliary police tax exemption act".
3 § 2. Legislative findings and intent. The legislature finds that
4 auxiliary police officers in Nassau county, New York, provide valuable
5 voluntary services to local law enforcement agencies, enhancing public
6 safety and community welfare. Recognizing their dedication, the legisla-
7 ture intends to provide financial relief to active auxiliary police
8 officers by granting an exemption of up to 10% on county real property
9 taxes for their primary residence, thereby supporting their continued
10 service to the community.
11 § 3. The real property tax law is amended by adding a new section
12 467-o to read as follows:
13 § 467-o. Exemption for active auxiliary police officers in Nassau
14 county. 1. Definitions. For the purposes of this section, the following
15 terms shall have the following meanings:
16 (a) "Active auxiliary police officer" shall mean an individual who is
17 currently serving as a volunteer auxiliary police officer in good stand-
18 ing with a local law enforcement agency in Nassau county, New York, as
19 certified by the respective agency.
20 (b) "Primary residence" shall mean the real property owned and occu-
21 pied by the auxiliary police officer as their principal place of resi-
22 dence, as determined by the county assessor.
23 2. Eligibility. Real property located in Nassau county, New York,
24 owned and occupied as the primary residence by an active auxiliary
25 police officer serving in a local law enforcement agency within the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13405-01-5
A. 8922 2
1 county shall be eligible for an exemption from county real property
2 taxes of up to ten percent, provided such officer meets eligibility
3 requirements established by the county.
4 3. Application. (a) An active auxiliary police officer seeking such
5 exemption shall file an application with the Nassau county assessor, on
6 a form prescribed by the county, by the taxable status date established
7 by the county.
8 (b) Such application shall include proof of active service as an
9 auxiliary police officer, proof of ownership, and proof of primary resi-
10 dency, as required by the county.
11 4. Exemption calculation. Such exemption shall not exceed ten percent
12 of the assessed value of the real property for county real property tax
13 purposes, as determined by the county assessor, and shall apply only to
14 taxes levied by Nassau county.
15 5. Termination of exemption. Such exemption shall cease if:
16 (a) The property is no longer the primary residence of the auxiliary
17 police officer;
18 (b) The individual ceases to serve as an active auxiliary police offi-
19 cer; or
20 (c) The property is transferred to a new owner.
21 6. County authority. Nassau county may establish additional eligibil-
22 ity criteria, application procedures, and administrative guidelines to
23 implement this exemption, provided such criteria are consistent with the
24 provisions of this section.
25 § 4. Severability. If any clause, sentence, paragraph, or section of
26 this act shall be adjudged by any court of competent jurisdiction to be
27 invalid, such judgment shall not affect, impair, or invalidate the
28 remainder thereof, but shall be confined in its operation to the clause,
29 sentence, paragraph, or section adjudged to be invalid.
30 § 5. This act shall take effect on the first of January next succeed-
31 ing the date on which it shall have become a law and shall apply to
32 taxable status dates occurring on or after such date.
