Add §207-r, Gen Muni L; amd §58, Civ Serv L; amd §§1310 & 606, add §1330-a, Tax L; add §466-l, RPT L; add
§677-b, Ed L
Allows salary and civil service exam credits for police officers in certain cities and property tax credits for resident officers and student loan forgiveness program for certain police officers.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5967
SPONSOR: Cook TITLE OF BILL:
An act to amend the general municipal law and the civil service law, in
relation to salary and civil service exam credits for police officers in
certain cities; to amend the tax law and the real property tax law, in
relation to establishing certain tax credits for resident police offi-
cers; and to amend the education law, in relation to the police officer
loan forgiveness program
PURPOSE::
To provide certain municipalities with various local options intended to
encourage residency by police officers within these municipalities.
SUMMARY OF PROVISIONS::
Section 1 authorizes cities with a population of one hundred thousand or
more to enact a local law to increase by an amount of five percent or
more the salary of a police officer who is a resident of that city.
Section 2 authorizes cities with a population of one hundred thousand or
more to adopt a local law which would grant residents of a city addi-
tional credit in competitive examinations for original appointment as a
police officer, and provide procedures for implementation of awarding
this credit.
Sections 3 through 5 amend sections 1310, 1330-a and 606 of the tax law
authorizing cities to adopt and amend local laws providing for resident
police officer tax credits New York City would be authorized to provide
a $500 city income tax credit, Yonkers would be authorized to provide a
city income tax credit of $100 and police officers who reside in cities
which have adopted applicable local laws authorizing tax credits would
receive a $500 state income tax credit.
Section 6 authorizes cities with a population of one hundred thousand or
more to adopt a local law authorizing a real property tax credit equal
to a reduction of $10,000 of assessed value, times the equalization
rate, for resident police officers.
Section 7 amends the education law by establishing a police officer loan
forgiveness program for police officers who reside within a city with a
population of one hundred thousand or more, provided that the city has
adopted a local law authorizing a police officer residency education
loan forgiveness initiative. Awards under this program provide up to
$2,000 per year, for up to six years.
JUSTIFICATION::
Various provisions of this legislation will increase the number of
police officers who are residents of the cities where they live, and
this will serve to improve police community relations within participat-
ing Cities.
LEGISLATIVE HISTORY::
Previously introduced. 2019/20 - A.6894/S.4439; 2021/22 - A.4400/S.4805
FISCAL IMPLICATIONS::
To be determined.
EFFECTIVE DATE::
This act shall take effect immediately, provided however that section
six shall take effect on the first of January next succeeding the date
on which it shall have become law.
STATE OF NEW YORK
________________________________________________________________________
5967
2023-2024 Regular Sessions
IN ASSEMBLY
March 24, 2023
___________
Introduced by M. of A. COOK -- read once and referred to the Committee
on Governmental Employees
AN ACT to amend the general municipal law and the civil service law, in
relation to salary and civil service exam credits for police officers
in certain cities; to amend the tax law and the real property tax law,
in relation to establishing certain tax credits for resident police
officers; and to amend the education law, in relation to the police
officer loan forgiveness program
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The general municipal law is amended by adding a new
2 section 207-r to read as follows:
3 § 207-r. Salaries of police officers who are residents of certain
4 cities. A city with a population of one hundred thousand or more is
5 hereby authorized to adopt a local law to provide that the salary of a
6 police officer of such city who is a resident thereof shall be increased
7 by an amount of five percent or more of such officer's base salary.
8 § 2. Section 58 of the civil service law is amended by adding a new
9 subdivision 7 to read as follows:
10 7. (a) A city with a population of one hundred thousand or more is
11 authorized to adopt a local law which would grant residents of such city
12 additional credits in competitive examinations for original appointment
13 as a police officer pursuant to this section.
14 (b) In the event of the enactment of a local law pursuant to paragraph
15 (a) of this subdivision, on an eligible list resulting from a compet-
16 itive examination for original appointment as a police officer, the
17 names of the eligible shall be entered in the order of their respective
18 final earned ratings on examination, with the name of the eligible with
19 the highest final earned rating at the head of such list, provided
20 however, that for the purposes of determining final earned ratings, a
21 person who is a resident of such city shall be entitled to receive five
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07537-01-3
A. 5967 2
1 points additional credit. Such additional credit shall be added to the
2 final earned rating after such person has qualified in the competitive
3 examination and shall be granted only at the time of establishment of
4 the resulting eligible list.
5 (c) Any candidate who believes that he or she is entitled to addi-
6 tional credit as provided in this section, may make an application for
7 such additional credit at any time between the date of application for
8 the examination and the date of the establishment of the eligible list.
9 Such candidate shall provide appropriate documentary proof of residency
10 as required by such city of residency.
11 (d) The additional credit provided by this section shall be in addi-
12 tion to any additional credit that may be granted pursuant to any gener-
13 al, special or local law.
14 (e) Any local law adopted pursuant to this section shall be applicable
15 only to competitive examinations for original appointment as a police
16 officer of such city which are held at least thirty days after the
17 adoption of such local law.
18 § 3. Section 1310 of the tax law is amended by adding a new subsection
19 (h) to read as follows:
20 (h) Resident police officer credit. (1) Notwithstanding any other
21 provision of law to the contrary, any city imposing a tax under this
22 article is hereby authorized and empowered to adopt and amend local laws
23 for any taxable year beginning after two thousand twenty-four, as speci-
24 fied in such local laws, providing for a resident police officer credit
25 to be allowed as provided for in paragraphs two and three of this
26 subsection.
27 (2) The credit shall be allowed against the taxes imposed pursuant to
28 the authority of this article after the allowance of any other credits
29 allowed by this article. If the credit exceeds the tax as so reduced,
30 the taxpayer may receive, and the state comptroller, subject to a
31 certificate of the commissioner, shall pay as an overpayment, without
32 interest, the amount of such excess to the taxpayer.
33 (3) The credit shall be equal to five hundred dollars multiplied by a
34 fraction, the numerator of which is the number of days during the taxa-
35 ble year that the taxpayer was serving as a police officer while a city
36 resident and the denominator of which is the number of days in such
37 taxable year.
38 § 4. The tax law is amended by adding a new section 1330-a to read as
39 follows:
40 § 1330-a. Resident police officer credit. (a) Notwithstanding any
41 other provision of law to the contrary, any city imposing a tax under
42 this article is hereby authorized and empowered to adopt and amend local
43 laws for any taxable year beginning after two thousand twenty-three, as
44 specified in such local laws, providing for a resident police officer
45 credit to be allowed as provided for in subsections (b) and (c) of this
46 section.
47 (b) The credit shall be allowed against the taxes imposed pursuant to
48 the authority of this article after the allowance of any other credits
49 allowed by this article. If the credit exceeds the tax as so reduced,
50 the taxpayer may receive, and the state comptroller, subject to a
51 certificate of the commissioner, shall pay as an overpayment, without
52 interest, the amount of such excess to the taxpayer.
53 (c) The credit shall be equal to one hundred dollars multiplied by a
54 fraction, the numerator of which is the number of days during the taxa-
55 ble year that the taxpayer was serving as a police officer while a city
A. 5967 3
1 resident and the denominator of which is the number of days in such
2 taxable year.
3 § 5. Section 606 of the tax law is amended by adding a new subsection
4 (p-1) to read as follows:
5 (p-1) Resident police officer credit. (1) A resident police officer
6 credit shall be allowed against the taxes imposed pursuant to the
7 authority of this article after the allowance of any other credits
8 allowed by this article. If the credit exceeds the tax as so reduced,
9 the taxpayer may receive, and the state comptroller, subject to a
10 certificate of the commissioner, shall pay as an overpayment, without
11 interest, the amount of such excess to the taxpayer.
12 (2) The credit shall be equal to five hundred dollars multiplied by a
13 fraction, the numerator of which is the number of days during the taxa-
14 ble year that the taxpayer was serving as a police officer while a resi-
15 dent of a city which, if authorized to, is providing a real property tax
16 exemption pursuant to section four hundred sixty-six-l of the real prop-
17 erty tax law and which, if authorized by this chapter to impose a tax
18 upon the personal income of residents, is providing a tax credit pursu-
19 ant to subsection (h) of section thirteen hundred ten of this chapter or
20 section thirteen hundred thirty-a of this chapter and the denominator of
21 which is the number of days in such taxable year.
22 § 6. The real property tax law is amended by adding a new section
23 466-l to read as follows:
24 § 466-l. Resident police officer credit. 1. Real property, in a city
25 with a population of over one hundred thousand, owned by a resident
26 police officer or such officer and spouse shall be exempt from taxation
27 for city purposes to the extent of ten thousand dollars multiplied by
28 the latest state equalization rate for the assessing unit in which such
29 real property is located; provided that the governing body of such city,
30 after a public hearing, adopts a local law, ordinance or resolution
31 providing therefor.
32 2. Such exemption shall not be granted unless: (a) the applicant
33 resides in the city where he or she serves as a police officer;
34 (b) the property is the primary residence of the applicant;
35 (c) the property is used exclusively for residential purposes;
36 provided however, that in the event any portion of such property is not
37 used exclusively for the applicant's residence but is used for other
38 purposes, such portion shall be subject to taxation and the remaining
39 portion only shall be entitled to the exemption provided by this
40 section; and
41 (d) the applicant has been certified by such city as a police officer.
42 3. Application for such exemption shall be filed with the assessor on
43 or before the taxable status date on a form as prescribed by the state
44 board.
45 4. The provisions of this section shall not apply to any city with a
46 population of one million or more.
47 § 7. The education law is amended by adding a new section 677-b to
48 read as follows:
49 § 677-b. Police officer loan forgiveness program. 1. Certification.
50 Police officer loan forgiveness awards shall be awarded each year. Such
51 awards shall be allocated as provided in this section to eligible police
52 officers as certified to the commissioner by the president.
53 2. Eligibility. A police officer shall be eligible for an award under
54 this section provided that (a) such person resides in a city with a
55 population of one hundred thousand or more which has enacted a local law
56 providing for such police officer loan forgiveness program, (b) such
A. 5967 4
1 police officer is employed in such city as a police officer, and (c)
2 such police officer incurred student loan expense while attending either
3 the city or state university of the state of New York.
4 3. Duration. Each award shall entitle the recipient to an annual award
5 and a recipient shall be eligible for no more than a total of two thou-
6 sand dollars a year for a maximum of six years.
7 4. Calculation of award amounts. The commissioner shall be responsible
8 for calculating the dollar amount of each award that eligible candidates
9 may receive from this program.
10 5. Student loan expense. Student loan expense shall mean the cumula-
11 tive total of the annual student loans covering the cost of attendance
12 at either the city or state university of the state of New York which
13 are outstanding when application for such program is made pursuant to
14 subdivision six of this section. Interest paid or due on such student
15 loans that an applicant has taken out for use in paying for such educa-
16 tion shall be considered eligible for reimbursement under this program.
17 6. Application and selection. Application shall be made to the commis-
18 sioner in a manner prescribed by the commissioner.
19 7. Award disbursement. Annual award disbursements shall be the respon-
20 sibility of the commissioner. The commissioner shall forward approved
21 applications to the president no later than ninety days after receipt of
22 such applications. Within forty-five days, the president shall verify
23 the approved applicants' eligibility and total student loan expense.
24 8. Notification. The president shall notify the commissioner of the
25 award entitlement for each approved applicant pursuant to the verifica-
26 tion performed in subdivision seven of this section.
27 § 8. This act shall take effect immediately, provided that section six
28 of this act shall take effect on the first of January next succeeding
29 the date on which it shall have become a law and shall apply to taxable
30 status dates occurring on or after such date.
