S04268 Summary:

BILL NOS04268
 
SAME ASNo Same As
 
SPONSORPARKER
 
COSPNSRBAILEY
 
MLTSPNSR
 
Amd 3, Pub Off L; add 207-r, Gen Muni L; amd 58, Civ Serv L; amd 1310 & 606, add 1330-a, Tax L; add 466-k, RPT L; add 677-b, Ed L
 
Authorizes the enactment of local laws requiring residency in cities with a population of one million or more for members of the police force appointed to such positions; provides increased salaries for certain police officers who are residents of certain cities; provides additional credits on competitive exams for original appointment of police officers, tax credits, real property tax credits and student loan forgiveness based upon residency in certain cities.
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S04268 Actions:

BILL NOS04268
 
03/05/2019REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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S04268 Committee Votes:

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S04268 Floor Votes:

There are no votes for this bill in this legislative session.
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S04268 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4268
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                      March 5, 2019
                                       ___________
 
        Introduced  by  Sens.  PARKER, BAILEY -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations
 
        AN  ACT  to amend the public officers law, the general municipal law and
          the civil service law, in relation to residency requirements,  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. Section 3 of the public officers law is amended by adding a
     2  new subdivision 68 to read as follows:
     3    68. Notwithstanding the provisions of subdivision two of this section,
     4  a city with a population of one million or more shall have the authority
     5  to enact a local law subsequent to the effective date of  this  subdivi-
     6  sion  requiring  any  person  who is appointed as a member of the police
     7  force of such city to be a resident of such a city  during  his  or  her
     8  employment  as  a police officer; provided however, that nothing in this
     9  subdivision shall authorize such local law  to  affect  any  person  who
    10  entered  such  city  service  as  a  police officer prior to thirty days
    11  subsequent to the date of enactment of the local law.
    12    § 2. The general municipal law is amended  by  adding  a  new  section
    13  207-r to read as follows:
    14    §  207-r.  Salaries  of  police  officers who are residents of certain
    15  cities. A city with a population of one  hundred  thousand  or  more  is
    16  hereby  authorized  to adopt a local law to provide that the salary of a
    17  police officer of such city who is a resident thereof shall be increased
    18  by an amount of five percent or more of such officer's base salary.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10340-01-9

        S. 4268                             2
 
     1    § 3. Section 58 of the civil service law is amended by  adding  a  new
     2  subdivision 7 to read as follows:
     3    7.  (a)  A  city  with a population of one hundred thousand or more is
     4  authorized to adopt a local law which would grant residents of such city
     5  additional credits in competitive examinations for original  appointment
     6  as a police officer pursuant to this section.
     7    (b) In the event of the enactment of a local law pursuant to paragraph
     8  (a)  of  this  subdivision, on an eligible list resulting from a compet-
     9  itive examination for original appointment  as  a  police  officer,  the
    10  names  of  eligibles  shall  be entered in the order of their respective
    11  final earned ratings on examination, with the name of the eligible  with
    12  the  highest  final  earned  rating  at  the head of such list, provided
    13  however, that for the purposes of determining final  earned  ratings,  a
    14  person  who is a resident of such city shall be entitled to receive five
    15  points additional credit. Such additional credit shall be added  to  the
    16  final  earned  rating after such person has qualified in the competitive
    17  examination and shall be granted only at the time  of  establishment  of
    18  the resulting eligible list.
    19    (c)  Any  candidate  who  believes that he or she is entitled to addi-
    20  tional credit as provided herein, may make an application for such addi-
    21  tional credit at any time between the date of application for the  exam-
    22  ination  and  the  date  of the establishment of the eligible list. Such
    23  candidate shall provide appropriate documentary proof  of  residency  as
    24  required by such city of residency.
    25    (d)  The  additional credit provided by this section shall be in addi-
    26  tion to any additional credit that may be granted pursuant to any gener-
    27  al, special or local law.
    28    (e) Any local law adopted pursuant to this section shall be applicable
    29  only to competitive examinations for original appointment  as  a  police
    30  officer  of  such  city  which  are  held at least thirty days after the
    31  adoption of such local law.
    32    § 4. Section 1310 of the tax law is amended by adding a new subsection
    33  (g) to read as follows:
    34    (g) Resident police officer  credit.  (1)  Notwithstanding  any  other
    35  provision  of  law  to  the contrary, any city imposing a tax under this
    36  article is hereby authorized and empowered to adopt and amend local laws
    37  for any taxable year beginning after two thousand nineteen, as specified
    38  in such local laws, providing for a resident police officer credit to be
    39  allowed as provided for in paragraphs two and three of this subsection.
    40    (2) The credit shall be allowed against the taxes imposed pursuant  to
    41  the  authority  of this article after the allowance of any other credits
    42  allowed by this article. If the credit exceeds the tax  as  so  reduced,
    43  the  taxpayer  may  receive,  and  the  state  comptroller, subject to a
    44  certificate of the commissioner, shall pay as  an  overpayment,  without
    45  interest, the amount of such excess to the taxpayer.
    46    (3)  The credit shall be equal to five hundred dollars multiplied by a
    47  fraction, the numerator of which is the number of days during the  taxa-
    48  ble  year that the taxpayer was serving as a police officer while a city
    49  resident and the denominator of which is the  number  of  days  in  such
    50  taxable year.
    51    §  5. The tax law is amended by adding a new section 1330-a to read as
    52  follows:
    53    § 1330-a. Resident police  officer  credit.  (a)  Notwithstanding  any
    54  other  provision  of  law to the contrary, any city imposing a tax under
    55  this article is hereby authorized and empowered to adopt and amend local
    56  laws for any taxable year beginning  after  two  thousand  nineteen,  as

        S. 4268                             3
 
     1  specified  in  such  local laws, providing for a resident police officer
     2  credit to be allowed as provided for in subsections (b) and (c) of  this
     3  section.
     4    (b)  The credit shall be allowed against the taxes imposed pursuant to
     5  the authority of this article after the allowance of any  other  credits
     6  allowed  by  this  article. If the credit exceeds the tax as so reduced,
     7  the taxpayer may receive,  and  the  state  comptroller,  subject  to  a
     8  certificate  of  the  commissioner, shall pay as an overpayment, without
     9  interest, the amount of such excess to the taxpayer.
    10    (c) The credit shall be equal to one hundred dollars multiplied  by  a
    11  fraction,  the numerator of which is the number of days during the taxa-
    12  ble year that the taxpayer was serving as a police officer while a  city
    13  resident  and  the  denominator  of  which is the number of days in such
    14  taxable year.
    15    § 6. Section 606 of the tax law is amended by adding a new  subsection
    16  (p-1) to read as follows:
    17    (p-1)  Resident  police  officer credit. (1) A resident police officer
    18  credit shall be allowed  against  the  taxes  imposed  pursuant  to  the
    19  authority  of  this  article  after  the  allowance of any other credits
    20  allowed by this article. If the credit exceeds the tax  as  so  reduced,
    21  the  taxpayer  may  receive,  and  the  state  comptroller, subject to a
    22  certificate of the commissioner, shall pay as  an  overpayment,  without
    23  interest, the amount of such excess to the taxpayer.
    24    (2)  The credit shall be equal to five hundred dollars multiplied by a
    25  fraction, the numerator of which is the number of days during the  taxa-
    26  ble year that the taxpayer was serving as a police officer while a resi-
    27  dent of a city which, if authorized to, is providing a real property tax
    28  exemption pursuant to section four hundred sixty-six-k of the real prop-
    29  erty  tax  law  and which, if authorized by this chapter to impose a tax
    30  upon the personal income of residents, is providing a tax credit  pursu-
    31  ant to subsection (g) of section thirteen hundred ten of this chapter or
    32  section thirteen hundred thirty-a of this chapter and the denominator of
    33  which is the number of days in such taxable year.
    34    §  7.  The  real  property  tax law is amended by adding a new section
    35  466-k to read as follows:
    36    § 466-k. Resident police officer credit. 1. Real property, in  a  city
    37  with  a  population  of  over  one hundred thousand, owned by a resident
    38  police officer or such officer and spouse shall be exempt from  taxation
    39  for  city  purposes  to the extent of ten thousand dollars multiplied by
    40  the latest state equalization rate for the assessing unit in which  such
    41  real property is located; provided that the governing body of such city,
    42  after  a  public  hearing,  adopts  a local law, ordinance or resolution
    43  providing therefor.
    44    2. Such exemption shall not be granted unless:
    45    (a) the applicant resides in the city where he  or  she  serves  as  a
    46  police  officer; (b) the property is the primary residence of the appli-
    47  cant; (c) the property is used  exclusively  for  residential  purposes;
    48  provided  however, that in the event any portion of such property is not
    49  used exclusively for the applicant's residence but  is  used  for  other
    50  purposes,  such  portion  shall be subject to taxation and the remaining
    51  portion only shall  be  entitled  to  the  exemption  provided  by  this
    52  section;  and  (d)  the  applicant  has been certified by such city as a
    53  police officer.
    54    3. Application for such exemption shall be filed with the assessor  on
    55  or before the taxable status date on a form as prescribed by the commis-
    56  sioner.

        S. 4268                             4
 
     1    4.  The  provisions of this section shall not apply to any city with a
     2  population of one million or more.
     3    §  8.  The  education  law is amended by adding a new section 677-b to
     4  read as follows:
     5    § 677-b. Police officer loan forgiveness program. 1.    Certification.
     6  Police  officer loan forgiveness awards shall be awarded each year. Such
     7  awards shall be allocated as provided in this section to eligible police
     8  officers as certified to the commissioner by the president.
     9    2. Eligibility. A police officer shall be eligible for an award  under
    10  this  section  provided  that  (i)  such person resides in a city with a
    11  population of one hundred thousand or more which has enacted a local law
    12  providing for such police officer loan forgiveness  program,  (ii)  such
    13  police  officer  is employed in such city as a police officer, and (iii)
    14  such police officer incurred student loan expense while attending either
    15  the city or state university of the state of New York.
    16    3. Duration. Each award shall entitle the recipient to an annual award
    17  and a recipient shall be eligible for no more than a total of two  thou-
    18  sand dollars a year for a maximum of six years.
    19    4. Calculation of award amounts. The commissioner shall be responsible
    20  for calculating the dollar amount of each award that eligible candidates
    21  may receive from this program.
    22    5.  Student  loan expense. Student loan expense shall mean the cumula-
    23  tive total of the annual student loans covering the cost  of  attendance
    24  at  either  the  city or state university of the state of New York which
    25  are outstanding when application for such program is  made  pursuant  to
    26  subdivision  six  of this section.  Interest paid or due on such student
    27  loans that an applicant has taken out for use in paying for such  educa-
    28  tion shall be considered eligible for reimbursement under this program.
    29    6.  Application.  Application  shall  be made to the commissioner in a
    30  manner prescribed by the commissioner.
    31    7. Award disbursement. Annual award disbursements shall be the respon-
    32  sibility of the commissioner. The commissioner  shall  forward  approved
    33  applications to the president no later than ninety days after receipt of
    34  such  applications.  Within  forty-five days, the president shall verify
    35  the approved applicants' eligibility and total student loan expense.
    36    8. Notification. The president shall notify the  commissioner  of  the
    37  award  entitlement for each approved applicant pursuant to the verifica-
    38  tion performed in subdivision seven of this section.
    39    § 9. This act shall take effect  immediately,  provided  that  section
    40  seven  of  this  act  shall  take  effect  on  the first of January next
    41  succeeding the date on which it shall have become a law and shall  apply
    42  to taxable status dates occurring on or after such date.
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