NY State Senate Bill 2017-S9093

Senate Bill S9093

2017-2018 Legislative Session

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 15, 2018	referred to rules

2017-S9093 (ACTIVE) - Details

See Assembly Version of this Bill:: A8896
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Add §465, RPT L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S128, A1963
2021-2022: S3967, A1986
2023-2024: S9587, A7765

2017-S9093 (ACTIVE) - Summary

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties.

2017-S9093 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S9093

SPONSOR: CARLUCCI
 
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:

New bill

 
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

2017-S9093 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9093
 
                             I N  S E N A T E
 
                               June 15, 2018
                                ___________
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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:
 
   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,  ORDI-
 NANCE  OR RESOLUTION PROVIDING THEREFOR, PROVIDED FURTHER, HOWEVER, THAT
 SUCH EXEMPTION SHALL IN NO EVENT EXCEED THREE  THOUSAND  DOLLARS  MULTI-
 PLIED  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

 S. 9093                             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 MUNICI-
 PALITY, SCHOOL DISTRICT AND/OR FIRE DISTRICT WHICH ADOPTS A  LOCAL  LAW,
 ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
 DURE 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  COMMIS-
 SIONER.
   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 VOLUN-
 TEER FIREFIGHTER OR AMBULANCE WORKER.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 taxable status dates occurring on or after such date.

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