Establishes a real property tax exemption for enrolled members of auxiliary police organizations

BILL NUMBER:S3670

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 often 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 organization; 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 certified 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 often 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 A.3473 of 2004 A.5563 of 2005-2006 S.4445/A.3586 of 2007-2008 S.6741/A.6261 of 2009-2010

Fiscal implications

None.

Effective date

This act shall take effect January 1, 2012 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.