What's happening
This bill provides a property tax exemption for active auxiliary police officers in certain New York counties, subject to specific eligibility requirements.
Why it matters
Targets a specific group. The exemption is only available to active auxiliary police officers (and their spouses) who serve in counties with populations between 310,000 and 320,000, making this a narrowly focused benefit that could help with recruitment and retention in those areas.
Strict eligibility requirements. To qualify, applicants must reside in the municipality served by their auxiliary police department, the property must be their primary and exclusively residential residence, and they must have served actively for at least five years—ensuring the benefit goes to committed, long-term volunteers.
Local control and fiscal impact. The exemption is not automatic; each local government (city, town, village, school district, fire district, or county) must first pass its own law or resolution after a public hearing, allowing communities to weigh the local fiscal impact versus public safety benefits.
Prevents double-dipping. Officers who already receive a property tax exemption or an income tax credit for volunteer firefighter or ambulance service are barred from receiving this new exemption, which avoids overlapping tax benefits for the same individual.
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Who cares
Active auxiliary police officers
Eligible homeowners in counties with populations over 310,000 and under 320,000 could receive a locally authorized exemption of 10% of assessed value, capped at $3,000 multiplied by the state equalization rate.
Municipal, county, school district and fire district governing bodies
They would decide whether to offer the exemption after a public hearing and establish certification procedures.
Local law enforcement agencies
They would certify that applicants have been active auxiliary police members under agency standards for at least five years.
Auxiliary officers who also volunteer as firefighters or ambulance workers
They would be ineligible if they already receive a real property tax exemption or income tax credit related to those volunteer services.
Headline styles
Tax Break for Auxiliary Police
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Referred to local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 62–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.929
- Referred to local government
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 Assembly Committee · Real Property Taxation · Sponsor Kenneth Zebrowski
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
128
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. CARLUCCI -- 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 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
S. 128 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.
Sponsor's memo
Title of bill
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
Purpose or general idea of the bill
To allow local governments in Rockland County to provide a property tax exemption to active auxiliary police officers.
Summary of provisions
Section one of the bill amends the real property tax law by adding a new Section 465 as it relates to providing a real property tax exemption to active auxiliary police officers. The governing body of a city, village, town, school district, fire district or county, after a public hearing, may adopt a local law to allow auxiliary police officers to be eligible to apply for an exemption. In order to qualify for an exemption, an applicant must reside in the city, town or village in which the auxilia- ry police department is located. An applicant may only receive an exemption on their primary residence, which must be used solely for residential purposes. An applicant must be certified as an active member by the law enforcement agency for at least five years before they may apply for a tax exemption.
The bill also mandates that an active auxiliary police officer is not eligible to receive a tax exemption if the applicant also receives a real property tax exemption or an income tax credit related to their services as a volunteer firefighter or volunteer ambulance worker.
Section two of the bill sets the effective date.
Justification
Though volunteer firefighters and volunteer ambulance workers are currently eligible to receive a property tax exemption in Rockland Coun- ty, volunteer auxiliary police officers do not enjoy these same bene- fits. The process of becoming and maintaining their status as an auxil- iary police officer is significant, yet these individuals receive no compensation for time served. Volunteer auxiliary police officers play a significant role in Rockland County communities. This bill seeks to help local police departments retain current volunteer auxiliary police offi- cers and inspire others to serve their community.
Legislative history
2017-18: S9093/A8896 - RULES/real property taxation
Fiscal implications for state and local governments
None to the State.
Effective date
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
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.