S T A T E   O F   N E W   Y O R K
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                                  3967--A
     Cal. No. 444
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
   and when printed to be committed to the Committee on Local  Government
   -- reported favorably from said committee, ordered to first and second
   report,  ordered  to  a  third reading, amended and ordered reprinted,
   retaining its place in the order of third reading
 
 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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05991-04-1

 S. 3967--A                          2
 
   (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
 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.