S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4805
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 12, 2021
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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:
 
   Section  1.  The  general  municipal  law  is  amended by adding a new
 section 207-r to read as follows:
   § 207-R. SALARIES OF POLICE OFFICERS  WHO  ARE  RESIDENTS  OF  CERTAIN
 CITIES.  A  CITY  WITH  A  POPULATION OF ONE HUNDRED THOUSAND OR MORE IS
 HEREBY AUTHORIZED TO ADOPT A LOCAL LAW TO PROVIDE THAT THE SALARY  OF  A
 POLICE OFFICER OF SUCH CITY WHO IS A RESIDENT THEREOF SHALL BE INCREASED
 BY AN AMOUNT OF FIVE PERCENT OR MORE OF SUCH OFFICER'S BASE SALARY.
   §  2.  Section  58 of the civil service law is amended by adding a new
 subdivision 7 to read as follows:
   7. (A) A CITY WITH A POPULATION OF ONE HUNDRED  THOUSAND  OR  MORE  IS
 AUTHORIZED TO ADOPT A LOCAL LAW WHICH WOULD GRANT RESIDENTS OF SUCH CITY
 ADDITIONAL  CREDITS IN COMPETITIVE EXAMINATIONS FOR ORIGINAL APPOINTMENT
 AS A POLICE OFFICER PURSUANT TO THIS SECTION.
   (B) IN THE EVENT OF THE ENACTMENT OF A LOCAL LAW PURSUANT TO PARAGRAPH
 (A) OF THIS SUBDIVISION, ON AN ELIGIBLE LIST RESULTING  FROM  A  COMPET-
 ITIVE  EXAMINATION  FOR  ORIGINAL  APPOINTMENT  AS A POLICE OFFICER, THE
 NAMES OF THE ELIGIBLE SHALL BE ENTERED IN THE ORDER OF THEIR  RESPECTIVE
 FINAL  EARNED RATINGS ON EXAMINATION, WITH THE NAME OF THE ELIGIBLE WITH
 THE HIGHEST FINAL EARNED RATING AT  THE  HEAD  OF  SUCH  LIST,  PROVIDED
 HOWEVER,  THAT  FOR  THE PURPOSES OF DETERMINING FINAL EARNED RATINGS, A
 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.
              

                                                            LBD07800-01-1

 S. 4805                             2
 
 POINTS  ADDITIONAL  CREDIT. SUCH ADDITIONAL CREDIT SHALL BE ADDED TO THE
 FINAL EARNED RATING AFTER SUCH PERSON HAS QUALIFIED IN  THE  COMPETITIVE
 EXAMINATION  AND  SHALL  BE GRANTED ONLY AT THE TIME OF ESTABLISHMENT OF
 THE RESULTING ELIGIBLE LIST.
   (C)  ANY  CANDIDATE  WHO  BELIEVES THAT HE OR SHE IS ENTITLED TO ADDI-
 TIONAL CREDIT AS PROVIDED IN THIS SECTION, MAY MAKE AN  APPLICATION  FOR
 SUCH  ADDITIONAL  CREDIT AT ANY TIME BETWEEN THE DATE OF APPLICATION FOR
 THE EXAMINATION AND THE DATE OF THE ESTABLISHMENT OF THE ELIGIBLE  LIST.
 SUCH  CANDIDATE SHALL PROVIDE APPROPRIATE DOCUMENTARY PROOF OF RESIDENCY
 AS REQUIRED BY SUCH CITY OF RESIDENCY.
   (D) THE ADDITIONAL CREDIT PROVIDED BY THIS SECTION SHALL BE  IN  ADDI-
 TION TO ANY ADDITIONAL CREDIT THAT MAY BE GRANTED PURSUANT TO ANY GENER-
 AL, SPECIAL OR LOCAL LAW.
   (E) ANY LOCAL LAW ADOPTED PURSUANT TO THIS SECTION SHALL BE APPLICABLE
 ONLY  TO  COMPETITIVE  EXAMINATIONS FOR ORIGINAL APPOINTMENT AS A POLICE
 OFFICER OF SUCH CITY WHICH ARE HELD  AT  LEAST  THIRTY  DAYS  AFTER  THE
 ADOPTION OF SUCH LOCAL LAW.
   § 3. Section 1310 of the tax law is amended by adding a new subsection
 (g) to read as follows:
   (G)  RESIDENT  POLICE  OFFICER  CREDIT.  (1) NOTWITHSTANDING ANY OTHER
 PROVISION OF LAW TO THE CONTRARY, ANY CITY IMPOSING  A  TAX  UNDER  THIS
 ARTICLE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS
 FOR  ANY TAXABLE YEAR BEGINNING AFTER TWO THOUSAND TWENTY-TWO, AS SPECI-
 FIED IN SUCH LOCAL LAWS, PROVIDING FOR A RESIDENT POLICE OFFICER  CREDIT
 TO  BE  ALLOWED  AS  PROVIDED  FOR  IN  PARAGRAPHS TWO AND THREE OF THIS
 SUBSECTION.
   (2) THE CREDIT SHALL BE ALLOWED AGAINST THE TAXES IMPOSED PURSUANT  TO
 THE  AUTHORITY  OF THIS ARTICLE AFTER THE ALLOWANCE OF ANY OTHER CREDITS
 ALLOWED BY THIS ARTICLE. IF THE CREDIT EXCEEDS THE TAX  AS  SO  REDUCED,
 THE  TAXPAYER  MAY  RECEIVE,  AND  THE  STATE  COMPTROLLER, SUBJECT TO A
 CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS  AN  OVERPAYMENT,  WITHOUT
 INTEREST, THE AMOUNT OF SUCH EXCESS TO THE TAXPAYER.
   (3)  THE CREDIT SHALL BE EQUAL TO FIVE HUNDRED DOLLARS MULTIPLIED BY A
 FRACTION, THE NUMERATOR OF WHICH IS THE NUMBER OF DAYS DURING THE  TAXA-
 BLE  YEAR THAT THE TAXPAYER WAS SERVING AS A POLICE OFFICER WHILE A CITY
 RESIDENT AND THE DENOMINATOR OF WHICH IS THE  NUMBER  OF  DAYS  IN  SUCH
 TAXABLE YEAR.
   §  4. The tax law is amended by adding a new section 1330-a to read as
 follows:
   § 1330-A. RESIDENT POLICE  OFFICER  CREDIT.  (A)  NOTWITHSTANDING  ANY
 OTHER  PROVISION  OF  LAW TO THE CONTRARY, ANY CITY IMPOSING A TAX UNDER
 THIS ARTICLE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL
 LAWS FOR ANY TAXABLE YEAR BEGINNING AFTER TWO  THOUSAND  TWENTY-ONE,  AS
 SPECIFIED  IN  SUCH  LOCAL LAWS, PROVIDING FOR A RESIDENT POLICE OFFICER
 CREDIT TO BE ALLOWED AS PROVIDED FOR IN SUBSECTIONS (B) AND (C) OF  THIS
 SECTION.
   (B)  THE CREDIT SHALL BE ALLOWED AGAINST THE TAXES IMPOSED PURSUANT TO
 THE AUTHORITY OF THIS ARTICLE AFTER THE ALLOWANCE OF ANY  OTHER  CREDITS
 ALLOWED  BY  THIS  ARTICLE. IF THE CREDIT EXCEEDS THE TAX AS SO REDUCED,
 THE TAXPAYER MAY RECEIVE,  AND  THE  STATE  COMPTROLLER,  SUBJECT  TO  A
 CERTIFICATE  OF  THE  COMMISSIONER, SHALL PAY AS AN OVERPAYMENT, WITHOUT
 INTEREST, THE AMOUNT OF SUCH EXCESS TO THE TAXPAYER.
   (C) THE CREDIT SHALL BE EQUAL TO ONE HUNDRED DOLLARS MULTIPLIED  BY  A
 FRACTION,  THE NUMERATOR OF WHICH IS THE NUMBER OF DAYS DURING THE TAXA-
 BLE YEAR THAT THE TAXPAYER WAS SERVING AS A POLICE OFFICER WHILE A  CITY

 S. 4805                             3
 
 RESIDENT  AND  THE  DENOMINATOR  OF  WHICH IS THE NUMBER OF DAYS IN SUCH
 TAXABLE YEAR.
   §  5. Section 606 of the tax law is amended by adding a new subsection
 (p-1) to read as follows:
   (P-1) RESIDENT POLICE OFFICER CREDIT. (1) A  RESIDENT  POLICE  OFFICER
 CREDIT  SHALL  BE  ALLOWED  AGAINST  THE  TAXES  IMPOSED PURSUANT TO THE
 AUTHORITY OF THIS ARTICLE AFTER  THE  ALLOWANCE  OF  ANY  OTHER  CREDITS
 ALLOWED  BY  THIS  ARTICLE. IF THE CREDIT EXCEEDS THE TAX AS SO REDUCED,
 THE TAXPAYER MAY RECEIVE,  AND  THE  STATE  COMPTROLLER,  SUBJECT  TO  A
 CERTIFICATE  OF  THE  COMMISSIONER, SHALL PAY AS AN OVERPAYMENT, WITHOUT
 INTEREST, THE AMOUNT OF SUCH EXCESS TO THE TAXPAYER.
   (2) THE CREDIT SHALL BE EQUAL TO FIVE HUNDRED DOLLARS MULTIPLIED BY  A
 FRACTION,  THE NUMERATOR OF WHICH IS THE NUMBER OF DAYS DURING THE TAXA-
 BLE YEAR THAT THE TAXPAYER WAS SERVING AS A POLICE OFFICER WHILE A RESI-
 DENT OF A CITY WHICH, IF AUTHORIZED TO, IS PROVIDING A REAL PROPERTY TAX
 EXEMPTION PURSUANT TO SECTION FOUR HUNDRED SIXTY-SIX-K OF THE REAL PROP-
 ERTY TAX LAW AND WHICH, IF AUTHORIZED BY THIS CHAPTER TO  IMPOSE  A  TAX
 UPON  THE PERSONAL INCOME OF RESIDENTS, IS PROVIDING A TAX CREDIT PURSU-
 ANT TO SUBSECTION (G) OF SECTION THIRTEEN HUNDRED TEN OF THIS CHAPTER OR
 SECTION THIRTEEN HUNDRED THIRTY-A OF THIS CHAPTER AND THE DENOMINATOR OF
 WHICH IS THE NUMBER OF DAYS IN SUCH TAXABLE YEAR.
   § 6. The real property tax law is amended  by  adding  a  new  section
 466-k to read as follows:
   §  466-K.  RESIDENT POLICE OFFICER CREDIT. 1. REAL PROPERTY, IN A CITY
 WITH A POPULATION OF OVER ONE HUNDRED  THOUSAND,  OWNED  BY  A  RESIDENT
 POLICE  OFFICER OR SUCH OFFICER AND SPOUSE SHALL BE EXEMPT FROM TAXATION
 FOR CITY PURPOSES TO THE EXTENT OF TEN THOUSAND  DOLLARS  MULTIPLIED  BY
 THE  LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH SUCH
 REAL PROPERTY IS LOCATED; PROVIDED THAT THE GOVERNING BODY OF SUCH CITY,
 AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION
 PROVIDING THEREFOR.
   2.  SUCH  EXEMPTION  SHALL  NOT  BE  GRANTED UNLESS: (A) THE APPLICANT
 RESIDES IN THE CITY WHERE HE OR SHE SERVES AS A POLICE OFFICER;
   (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 SUCH CITY AS A POLICE OFFICER.
   3.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR ON
 OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED BY  THE  STATE
 BOARD.
   4.  THE  PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY CITY WITH A
 POPULATION OF ONE MILLION  OR MORE.
   § 7. The education law is amended by adding a  new  section  677-b  to
 read as follows:
   §  677-B.  POLICE OFFICER LOAN FORGIVENESS PROGRAM. 1.  CERTIFICATION.
 POLICE OFFICER LOAN FORGIVENESS AWARDS SHALL BE AWARDED EACH YEAR.  SUCH
 AWARDS SHALL BE ALLOCATED AS PROVIDED IN THIS SECTION TO ELIGIBLE POLICE
 OFFICERS AS CERTIFIED TO THE COMMISSIONER BY THE PRESIDENT.
   2.  ELIGIBILITY. A POLICE OFFICER SHALL BE ELIGIBLE FOR AN AWARD UNDER
 THIS SECTION PROVIDED THAT (A) SUCH PERSON RESIDES  IN  A  CITY  WITH  A
 POPULATION OF ONE HUNDRED THOUSAND OR MORE WHICH HAS ENACTED A LOCAL LAW
 PROVIDING  FOR  SUCH  POLICE  OFFICER LOAN FORGIVENESS PROGRAM, (B) SUCH

 S. 4805                             4
 
 POLICE OFFICER IS EMPLOYED IN SUCH CITY AS A  POLICE  OFFICER,  AND  (C)
 SUCH POLICE OFFICER INCURRED STUDENT LOAN EXPENSE WHILE ATTENDING EITHER
 THE CITY OR STATE UNIVERSITY OF THE STATE OF NEW YORK.
   3. DURATION. EACH AWARD SHALL ENTITLE THE RECIPIENT TO AN ANNUAL AWARD
 AND  A RECIPIENT SHALL BE ELIGIBLE FOR NO MORE THAN A TOTAL OF TWO THOU-
 SAND DOLLARS A YEAR FOR A MAXIMUM OF SIX YEARS.
   4. CALCULATION OF AWARD AMOUNTS. THE COMMISSIONER SHALL BE RESPONSIBLE
 FOR CALCULATING THE DOLLAR AMOUNT OF EACH AWARD THAT ELIGIBLE CANDIDATES
 MAY RECEIVE FROM THIS PROGRAM.
   5. STUDENT LOAN EXPENSE. STUDENT LOAN EXPENSE SHALL MEAN  THE  CUMULA-
 TIVE  TOTAL  OF THE ANNUAL STUDENT LOANS COVERING THE COST OF ATTENDANCE
 AT EITHER THE CITY OR STATE UNIVERSITY OF THE STATE OF  NEW  YORK  WHICH
 ARE  OUTSTANDING  WHEN  APPLICATION FOR SUCH PROGRAM IS MADE PURSUANT TO
 SUBDIVISION SIX OF THIS SECTION. INTEREST PAID OR DUE  ON  SUCH  STUDENT
 LOANS  THAT AN APPLICANT HAS TAKEN OUT FOR USE IN PAYING FOR SUCH EDUCA-
 TION SHALL BE CONSIDERED ELIGIBLE FOR REIMBURSEMENT UNDER THIS PROGRAM.
   6. APPLICATION AND SELECTION. APPLICATION SHALL BE MADE TO THE COMMIS-
 SIONER IN A MANNER PRESCRIBED BY THE COMMISSIONER.
   7. AWARD DISBURSEMENT. ANNUAL AWARD DISBURSEMENTS SHALL BE THE RESPON-
 SIBILITY OF THE COMMISSIONER. THE COMMISSIONER  SHALL  FORWARD  APPROVED
 APPLICATIONS TO THE PRESIDENT NO LATER THAN NINETY DAYS AFTER RECEIPT OF
 SUCH  APPLICATIONS.  WITHIN  FORTY-FIVE DAYS, THE PRESIDENT SHALL VERIFY
 THE APPROVED APPLICANTS' ELIGIBILITY AND TOTAL STUDENT LOAN EXPENSE.
   8. NOTIFICATION. THE PRESIDENT SHALL NOTIFY THE  COMMISSIONER  OF  THE
 AWARD  ENTITLEMENT FOR EACH APPROVED APPLICANT PURSUANT TO THE VERIFICA-
 TION PERFORMED IN SUBDIVISION SEVEN OF THIS SECTION.
   § 8. This act shall take effect immediately, provided that section six
 of 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.