What's happening
This bill creates a property tax exemption of up to 10% for enrolled auxiliary police members who meet certain residency and service requirements.
Why it matters
Incentivizes volunteer service. By offering a property tax exemption to auxiliary police members, the bill aims to recognize and reward volunteer service, which could help recruit and retain more auxiliary police in local communities.
Local control and opt-in. The exemption is not automatic; villages, towns, and counties must hold a public hearing and pass a local law or resolution to enact the benefit, giving local governments flexibility and control over implementation.
Strict eligibility requirements. To qualify, a member must reside in the community they serve, use the property as their primary residence, and have at least five years of certified service, ensuring the benefit targets active, committed local volunteers.
Long-term benefit for career volunteers. Members with over 20 years of service can retain the exemption for life (as long as their primary residence remains in the area), providing a meaningful, lasting incentive for extended volunteer commitment.
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Who cares
Headline styles
Tax Break for Auxiliary Police
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to real property taxation
- Referred to real property taxation
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5651
2017-2018 Regular Sessions
IN ASSEMBLY
February 14, 2017
Introduced by M. of A. CURRAN, FINCH -- read once and referred to the Committee on Real Property Taxation
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 466-k to read as follows:
§ 466-k. Members of auxiliary police organizations. 1. 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 of ten 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; provided further, however, that such exemption shall in no event exceed three thousand dollars multiplied by the latest state equalization rate for the assessing unit in which such real property is located.
2. Such exemption shall not be granted to an enrolled member of an auxiliary police organization unless:
(a) the member resides in the city, town or village which is served by such organization;
(b) the property is the primary residence of the member;
(c) 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08550-01-7
A. 5651 2
(d) 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. It shall be the duty and responsibility of the municipality which adopts a local law, ordinance or resolution pursuant to this section to determine the procedure for certification.
3. Any enrolled member of an auxiliary police organization who accrues more than twenty years of active service and is so certified by the authority having jurisdiction for the auxiliary police organization, shall be granted the ten percent exemption as authorized by this section for the remainder of his or her life as long as his or her primary residence is located within such a county provided that the governing body of a village, town or county, after a public hearing, adopts a local law, ordinance or resolution providing therefor.
4. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality offering such exemption on or before the taxable status date on a form as prescribed by the commissioner.
5. No enrolled member of an auxiliary police organization who is receiving any benefit under the provisions of this article on the effective date of this section shall suffer any diminution of such benefit because of the provisions of this section.
§ 2. This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.