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S06977 Summary:

S06977 Actions:

S06977 Committee Votes:

S06977 Floor Votes:

S06977 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6977
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                     March 27, 2025
                                       ___________
 
        Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to amend the real property tax law, in relation  to  providing  a
          tax  exemption on real property owned by active auxiliary police offi-
          cers in local law enforcement agencies in certain counties

          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 465 to read as follows:
     3    § 465. Volunteer auxiliary police officers; certain counties. 1.  Real
     4  property  owned  by  an  active  auxiliary police officer in a local law
     5  enforcement agency or such active officer and  spouse  residing  in  any
     6  county having a population of more than three hundred thirty-eight thou-
     7  sand  and  less than three hundred forty thousand, determined in accord-
     8  ance with the latest federal decennial  census,  shall  be  exempt  from
     9  taxation  to  the  extent  of  ten percent of the assessed value of such
    10  property for city, village, town, part town,  special  district,  school
    11  district, fire district or county purposes, exclusive of special assess-
    12  ments, provided that the governing body of a city, village, town, school
    13  district,  fire  district  or  county,  after a public hearing, adopts a
    14  local law, ordinance or resolution providing therefor, provided further,
    15  however, that such exemption shall in no  event  exceed  three  thousand
    16  dollars multiplied by the latest state equalization rate for the assess-
    17  ing unit in which real property is located.
    18    2.  Such  exemption shall not be granted to an active auxiliary police
    19  officer in a local  law  enforcement  agency  residing  in  such  county
    20  unless:
    21    (a) the applicant resides in the city, town or village which is served
    22  by such auxiliary police department;
    23    (b) the property is the primary residence of the applicant;
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07608-01-5
        S. 6977                             2
 
     1    (c)  the  property  is  used  exclusively  for  residential  purposes;
     2  provided however, that in the event any portion of such property is  not
     3  used  exclusively  for  the  applicant's residence but is used for other
     4  purposes, such portion shall be subject to taxation  and  the  remaining
     5  portion  only  shall  be  entitled  to  the  exemption  provided by this
     6  section; and
     7    (d) the applicant has been certified by the law enforcement agency  in
     8  which  such volunteer auxiliary police officer serves as being an active
     9  member as determined by the local enforcement agency's standards for  at
    10  least five years. It shall be the duty and responsibility of the munici-
    11  pality,  school  district and/or fire district which adopts a local law,
    12  ordinance or resolution pursuant to this section to determine the proce-
    13  dure for certification.
    14    3. Application for such exemption shall be filed with the assessor  or
    15  other  agency,  department  or  office  designated  by the municipality,
    16  school district and/or fire  district  offering  such  exemption  on  or
    17  before  the  taxable  status date on a form as prescribed by the commis-
    18  sioner.
    19    4. An active auxiliary police officer shall not be eligible to receive
    20  the exemption if such applicant receives  either  a  real  property  tax
    21  exemption  pursuant  to  this title, or an income tax credit pursuant to
    22  section six hundred six of the tax law, related to services as a  volun-
    23  teer firefighter or ambulance worker.
    24    §  2. This act shall take effect on the first of January next succeed-
    25  ing the date on which it shall have become a  law  and  shall  apply  to
    26  taxable status dates occurring on or after such date.