What's happening
This bill provides a property tax exemption for active auxiliary police officers in certain New York counties, subject to local approval.
Why it matters
Targets support for local auxiliary police. By limiting eligibility to auxiliary police officers in specific counties (population between 310,000 and 320,000), the bill focuses benefits on a select group, potentially reflecting unique community needs or recruitment challenges in those areas.
Creates new local discretion and coordination. The exemption is only available if each city, town, school district, or fire district passes its own law or resolution after a public hearing, meaning the benefit is not automatic and could vary widely even within eligible counties.
Sets meaningful but capped financial benefit. The exemption is 10% of assessed value but cannot exceed $3,000 (adjusted by the state equalization rate), offering tangible but limited property tax relief to qualifying officers, which could serve as a modest incentive for recruitment or retention.
Prevents “double-dipping” with other first responder credits. Auxiliary police officers who receive this property tax exemption cannot also claim certain other property or income tax benefits (like those for volunteer firefighters or ambulance workers), ensuring that the total tax incentives for volunteer service remain controlled and targeted.
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Tax Break for Auxiliary Police
Plain English, a few words. Used as the page title.
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History
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Break for Auxiliary Police
In Senate Committee · Rules · Sponsor David Carlucci
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8896
IN ASSEMBLY
January 5, 2018
Introduced by M. of A. ZEBROWSKI -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to providing a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties
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 465 to read as follows:
§ 465. Volunteer auxiliary police officers; certain counties. 1. Real property owned by an active auxiliary police officer in a local law enforcement agency or such active officer and spouse residing in any county having a population of more than three hundred ten thousand and less than three hundred twenty thousand, determined in accordance with the latest federal decennial census, shall be exempt from taxation to the extent of ten percent of the assessed value of such property for city, village, town, part town, special district, school district, fire district or county purposes, exclusive of special assessments, provided that the governing body of a city, village, town, school district, fire district 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 real property is located.
2. Such exemption shall not be granted to an active auxiliary police officer in a local law enforcement agency residing in such county unless:
(a) the applicant resides in the city, town or village which is served by such auxiliary police department;
(b) the property is the primary residence of the applicant;
(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 applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13835-01-7
A. 8896 2
portion only shall be entitled to the exemption provided by this section; and
(d) the applicant has been certified by the law enforcement agency in which such volunteer auxiliary police officer serves as being an active member as determined by the local enforcement agency's standards for at least five years. It shall be the duty and responsibility of the municipality, school district and/or fire district which adopts a local law, ordinance or resolution pursuant to this section to determine the procedure for certification.
3. Application for such exemption shall be filed with the assessor or other agency, department or office designated by the municipality, school district and/or fire district offering such exemption on or before the taxable status date on a form as prescribed by the commissioner.
4. An active auxiliary police officer shall not be eligible to receive the exemption if such applicant receives either a real property tax exemption pursuant to this title, or an income tax credit pursuant to section six hundred six of the tax law, related to services as a volunteer firefighter or ambulance worker.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to 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.