What's happening
This bill provides a property tax exemption for active auxiliary police officers in certain New York counties.
Why it matters
Targets a specific group of volunteers. The exemption is limited to active auxiliary police officers who serve in counties with populations between 310,000 and 320,000, meaning only certain areas and volunteers benefit, which could influence recruitment and retention in these regions.
Requires local government approval. Municipalities, school districts, or fire districts must opt in by passing a local law or resolution after a public hearing, so the exemption is not automatic and is subject to local priorities and budget considerations.
Includes multiple eligibility restrictions. Applicants must live in the jurisdiction they serve, use the property as their primary residence, have at least five years of active certified service, and cannot already receive similar property tax or income tax benefits for other volunteer roles, ensuring the exemption is targeted and not duplicative.
Caps the exemption amount. The benefit is limited to 10% of the assessed property value, up to a maximum tied to $3,000 multiplied by the state equalization rate, which both limits fiscal impact and creates a uniform standard regardless of property value inflation.
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Tax Break for Auxiliary Police
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- 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 · Local Government · Sponsor David Carlucci
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1963
2019-2020 Regular Sessions
IN ASSEMBLY
January 18, 2019
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;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05329-01-9
A. 1963 2
(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 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.