S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1986--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2021
                                ___________
 
 Introduced by M. of A. ZEBROWSKI, M. MILLER -- read once and referred to
   the  Committee on Real Property Taxation -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 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  TWENTY  THOUSAND
 AND  LESS  THAN  THREE  HUNDRED FIFTY 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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05991-05-1
              

 A. 1986--A                          2
 
   (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
 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.