Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7765A
SPONSOR: Zebrowski 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
officers and inspire others to serve their community.
LEGISLATIVE HISTORY:
A.1986 of 2021-22,
A.1963 of 2019-20,
A.8896 of 2017-18.
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.
STATE OF NEW YORK
________________________________________________________________________
7765--A
2023-2024 Regular Sessions
IN ASSEMBLY
June 7, 2023
___________
Introduced by M. of A. ZEBROWSKI -- read once and referred to the
Committee on Real Property Taxation -- recommitted to the Committee on
Real Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the real property tax law, in relation to providing a
tax exemption on real property owned by active auxiliary police offi-
cers in local law enforcement agencies in certain counties
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 465 to read as follows:
3 § 465. Volunteer auxiliary police officers; certain counties. 1. Real
4 property owned by an active auxiliary police officer in a local law
5 enforcement agency or such active officer and spouse residing in any
6 county having a population of more than three hundred thirty-eight thou-
7 sand and less than three hundred forty thousand, determined in accord-
8 ance with the latest federal decennial census, shall be exempt from
9 taxation to the extent of ten percent of the assessed value of such
10 property for city, village, town, part town, special district, school
11 district, fire district or county purposes, exclusive of special assess-
12 ments, provided that the governing body of a city, village, town, school
13 district, fire district or county, after a public hearing, adopts a
14 local law, ordinance or resolution providing therefor, provided further,
15 however, that such exemption shall in no event exceed three thousand
16 dollars multiplied by the latest state equalization rate for the assess-
17 ing unit in which real property is located.
18 2. Such exemption shall not be granted to an active auxiliary police
19 officer in a local law enforcement agency residing in such county
20 unless:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06872-02-4
A. 7765--A 2
1 (a) the applicant resides in the city, town or village which is served
2 by such auxiliary police department;
3 (b) the property is the primary residence of the applicant;
4 (c) the property is used exclusively for residential purposes;
5 provided however, that in the event any portion of such property is not
6 used exclusively for the applicant's residence but is used for other
7 purposes, such portion shall be subject to taxation and the remaining
8 portion only shall be entitled to the exemption provided by this
9 section; and
10 (d) the applicant has been certified by the law enforcement agency in
11 which such volunteer auxiliary police officer serves as being an active
12 member as determined by the local enforcement agency's standards for at
13 least five years. It shall be the duty and responsibility of the munici-
14 pality, school district and/or fire district which adopts a local law,
15 ordinance or resolution pursuant to this section to determine the proce-
16 dure for certification.
17 3. Application for such exemption shall be filed with the assessor or
18 other agency, department or office designated by the municipality,
19 school district and/or fire district offering such exemption on or
20 before the taxable status date on a form as prescribed by the commis-
21 sioner.
22 4. An active auxiliary police officer shall not be eligible to receive
23 the exemption if such applicant receives either a real property tax
24 exemption pursuant to this title, or an income tax credit pursuant to
25 section six hundred six of the tax law, related to services as a volun-
26 teer firefighter or ambulance worker.
27 § 2. This act shall take effect on the first of January next succeed-
28 ing the date on which it shall have become a law and shall apply to
29 taxable status dates occurring on or after such date.
