S03131 Summary:
BILL NO | S03131A |
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SAME AS | SAME AS A06802-A |
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SPONSOR | HUNTLEY |
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COSPNSR | DIAZ, PARKER, SAMPSON, SAVINO |
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MLTSPNSR | |
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Add S207-r, Gen Muni L; amd S58, Civ Serv L; amd SS1310 & 606, add S1330-a, Tax L; add S466-k, RPT L; add S677-b, Ed L | |
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Allows salary and civil service exam credits for police officers in certain cities and property tax credits for resident officers and student loan forgiveness program for certain police officers. |
S03131 Actions:
BILL NO | S03131A | |||||||||||||||||||||||||||||||||||||||||||||||||
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02/09/2011 | REFERRED TO LOCAL GOVERNMENT | |||||||||||||||||||||||||||||||||||||||||||||||||
01/04/2012 | REFERRED TO LOCAL GOVERNMENT | |||||||||||||||||||||||||||||||||||||||||||||||||
01/05/2012 | AMEND AND RECOMMIT TO LOCAL GOVERNMENT | |||||||||||||||||||||||||||||||||||||||||||||||||
01/05/2012 | PRINT NUMBER 3131A |
S03131 Floor Votes:
There are no votes for this bill in this legislative session.
Go to topS03131 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 3131--A 2011-2012 Regular Sessions IN SENATE February 9, 2011 ___________ Introduced by Sens. HUNTLEY, DIAZ, PARKER, SAMPSON, SAVINO -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- recommitted to the Committee on Local Govern- ment in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the general municipal law and the civil service law, in relation to salary and civil service exam credits for police officers in certain cities; to amend the tax law and the real property tax law, in relation to establishing certain tax credits for resident police officers; and to amend the education law, in relation to the police officer loan forgiveness program The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The general municipal law is amended by adding a new 2 section 207-r to read as follows: 3 § 207-r. Salaries of police officers who are residents of certain 4 cities. A city with a population of one hundred thousand or more is 5 hereby authorized to adopt a local law to provide that the salary of a 6 police officer of such city who is a resident thereof shall be increased 7 by an amount of five percent or more of such officer's base salary. 8 § 2. Section 58 of the civil service law is amended by adding a new 9 subdivision 7 to read as follows: 10 7. (a) A city with a population of one hundred thousand or more is 11 authorized to adopt a local law which would grant residents of such city 12 additional credits in competitive examinations for original appointment 13 as a police officer pursuant to this section. 14 (b) In the event of the enactment of a local law pursuant to paragraph 15 (a) of this subdivision, on an eligible list resulting from a compet- 16 itive examination for original appointment as a police officer, the 17 names of the eligible shall be entered in the order of their respective EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02523-02-1S. 3131--A 2 1 final earned ratings on examination, with the name of the eligible with 2 the highest final earned rating at the head of such list, provided 3 however, that for the purposes of determining final earned ratings, a 4 person who is a resident of such city shall be entitled to receive five 5 points additional credit. Such additional credit shall be added to the 6 final earned rating after such person has qualified in the competitive 7 examination and shall be granted only at the time of establishment of 8 the resulting eligible list. 9 (c) Any candidate who believes that he or she is entitled to addi- 10 tional credit as provided in this section, may make an application for 11 such additional credit at any time between the date of application for 12 the examination and the date of the establishment of the eligible list. 13 Such candidate shall provide appropriate documentary proof of residency 14 as required by such city of residency. 15 (d) The additional credit provided by this section shall be in addi- 16 tion to any additional credit that may be granted pursuant to any gener- 17 al, special or local law. 18 (e) Any local law adopted pursuant to this section shall be applicable 19 only to competitive examinations for original appointment as a police 20 officer of such city which are held at least thirty days after the 21 adoption of such local law. 22 § 3. Section 1310 of the tax law is amended by adding a new subsection 23 (g) to read as follows: 24 (g) Resident police officer credit. (1) Notwithstanding any other 25 provision of law to the contrary, any city imposing a tax under this 26 article is hereby authorized and empowered to adopt and amend local laws 27 for any taxable year beginning after two thousand twelve, as specified 28 in such local laws, providing for a resident police officer credit to be 29 allowed as provided for in paragraphs two and three of this subsection. 30 (2) The credit shall be allowed against the taxes imposed pursuant to 31 the authority of this article after the allowance of any other credits 32 allowed by this article. If the credit exceeds the tax as so reduced, 33 the taxpayer may receive, and the state comptroller, subject to a 34 certificate of the commissioner, shall pay as an overpayment, without 35 interest, the amount of such excess to the taxpayer. 36 (3) The credit shall be equal to five hundred dollars multiplied by a 37 fraction, the numerator of which is the number of days during the taxa- 38 ble year that the taxpayer was serving as a police officer while a city 39 resident and the denominator of which is the number of days in such 40 taxable year. 41 § 4. The tax law is amended by adding a new section 1330-a to read as 42 follows: 43 § 1330-a. Resident police officer credit. (a) Notwithstanding any 44 other provision of law to the contrary, any city imposing a tax under 45 this article is hereby authorized and empowered to adopt and amend local 46 laws for any taxable year beginning after two thousand twelve, as speci- 47 fied in such local laws, providing for a resident police officer credit 48 to be allowed as provided for in subsections (b) and (c) of this 49 section. 50 (b) The credit shall be allowed against the taxes imposed pursuant to 51 the authority of this article after the allowance of any other credits 52 allowed by this article. If the credit exceeds the tax as so reduced, 53 the taxpayer may receive, and the state comptroller, subject to a 54 certificate of the commissioner, shall pay as an overpayment, without 55 interest, the amount of such excess to the taxpayer.S. 3131--A 3 1 (c) The credit shall be equal to one hundred dollars multiplied by a 2 fraction, the numerator of which is the number of days during the taxa- 3 ble year that the taxpayer was serving as a police officer while a city 4 resident and the denominator of which is the number of days in such 5 taxable year. 6 § 5. Section 606 of the tax law is amended by adding a new subsection 7 (p-1) to read as follows: 8 (p-1) Resident police officer credit. (1) A resident police officer 9 credit shall be allowed against the taxes imposed pursuant to the 10 authority of this article after the allowance of any other credits 11 allowed by this article. If the credit exceeds the tax as so reduced, 12 the taxpayer may receive, and the state comptroller, subject to a 13 certificate of the commissioner, shall pay as an overpayment, without 14 interest, the amount of such excess to the taxpayer. 15 (2) The credit shall be equal to five hundred dollars multiplied by a 16 fraction, the numerator of which is the number of days during the taxa- 17 ble year that the taxpayer was serving as a police officer while a resi- 18 dent of a city which, if authorized to, is providing a real property tax 19 exemption pursuant to section four hundred sixty-six-k of the real prop- 20 erty tax law and which, if authorized by this chapter to impose a tax 21 upon the personal income of residents, is providing a tax credit pursu- 22 ant to subsection (g) of section thirteen hundred ten of this chapter or 23 section thirteen hundred thirty-a of this chapter and the denominator of 24 which is the number of days in such taxable year. 25 § 6. The real property tax law is amended by adding a new section 26 466-k to read as follows: 27 § 466-k. Resident police officer credit. 1. Real property, in a city 28 with a population of over one hundred thousand, owned by a resident 29 police officer or such officer and spouse shall be exempt from taxation 30 for city purposes to the extent of ten thousand dollars multiplied by 31 the latest state equalization rate for the assessing unit in which such 32 real property is located; provided that the governing body of such city, 33 after a public hearing, adopts a local law, ordinance or resolution 34 providing therefor. 35 2. Such exemption shall not be granted unless: (a) the applicant 36 resides in the city where he or she serves as a police officer; 37 (b) the property is the primary residence of the applicant; 38 (c) the property is used exclusively for residential purposes; 39 provided however, that in the event any portion of such property is not 40 used exclusively for the applicant's residence but is used for other 41 purposes, such portion shall be subject to taxation and the remaining 42 portion only shall be entitled to the exemption provided by this 43 section; and 44 (d) the applicant has been certified by such city as a police officer. 45 3. Application for such exemption shall be filed with the assessor on 46 or before the taxable status date on a form as prescribed by the state 47 board. 48 4. The provisions of this section shall not apply to any city with a 49 population of one million or more. 50 § 7. The education law is amended by adding a new section 677-b to 51 read as follows: 52 § 677-b. Police officer loan forgiveness program. 1. Certification. 53 Police officer loan forgiveness awards shall be awarded each year. Such 54 awards shall be allocated as provided in this section to eligible police 55 officers as certified to the commissioner by the president.S. 3131--A 4 1 2. Eligibility. A police officer shall be eligible for an award under 2 this section provided that (a) such person resides in a city with a 3 population of one hundred thousand or more which has enacted a local law 4 providing for such police officer loan forgiveness program, (b) such 5 police officer is employed in such city as a police officer, and (c) 6 such police officer incurred student loan expense while attending either 7 the city or state university of the state of New York. 8 3. Duration. Each award shall entitle the recipient to an annual award 9 and a recipient shall be eligible for no more than a total of two thou- 10 sand dollars a year for a maximum of six years. 11 4. Calculation of award amounts. The commissioner shall be responsible 12 for calculating the dollar amount of each award that eligible candidates 13 may receive from this program. 14 5. Student loan expense. Student loan expense shall mean the cumula- 15 tive total of the annual student loans covering the cost of attendance 16 at either the city or state university of the state of New York which 17 are outstanding when application for such program is made pursuant to 18 subdivision six of this section. Interest paid or due on such student 19 loans that an applicant has taken out for use in paying for such educa- 20 tion shall be considered eligible for reimbursement under this program. 21 6. Application and selection. Application shall be made to the commis- 22 sioner in a manner prescribed by the commissioner. 23 7. Award disbursement. Annual award disbursements shall be the respon- 24 sibility of the commissioner. The commissioner shall forward approved 25 applications to the president no later than ninety days after receipt of 26 such applications. Within forty-five days, the president shall verify 27 the approved applicants' eligibility and total student loan expense. 28 8. Notification. The president shall notify the commissioner of the 29 award entitlement for each approved applicant pursuant to the verifica- 30 tion performed in subdivision seven of this section. 31 § 8. This act shall take effect immediately, provided that section six 32 of this act shall take effect on the first of January next succeeding 33 the date on which it shall have become a law and shall apply to taxable 34 status dates occurring on or after such date.