S T A T E   O F   N E W   Y O R K
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                                   9577
 
                           I N  A S S E M B L Y
 
                              March 20, 2024
                                ___________
 
 Introduced by M. of A. JENSEN -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  amend the real property tax law, in relation to providing a
   partial exemption from real property taxes for special police officers
 
   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 466-l to read as follows:
   § 466-L. SPECIAL POLICE OFFICERS; CERTAIN  COUNTY.  1.  REAL  PROPERTY
 OWNED  BY  A  SPECIAL  POLICE OFFICER, AS DEFINED BY SECTION ONE HUNDRED
 FIFTY-EIGHT OF THE TOWN LAW, OR SUCH MEMBER AND SPOUSE RESIDING  IN  ANY
 COUNTY,  EXCLUDING  ANY  COUNTY  WHOLLY CONTAINED IN A CITY WITH A POPU-
 LATION OF ONE MILLION OR MORE, 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.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ENROLLED  SPECIAL  POLICE
 OFFICER RESIDING IN SUCH COUNTY UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH SPECIAL 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 THE AUTHORITY HAVING JURISDIC-
 TION  OVER  THE  SPECIAL  POLICE  OFFICER  AND ENROLLED FOR AT LEAST TWO
 YEARS. IT SHALL BE THE DUTY  AND  RESPONSIBILITY  OF  THE  MUNICIPALITY,
 SCHOOL DISTRICT AND/OR FIRE DISTRICT WHICH ADOPTS A LOCAL LAW, ORDINANCE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14398-03-4
 A. 9577                             2
 
 OR  RESOLUTION  PURSUANT  TO THIS SECTION TO DETERMINE THE PROCEDURE FOR
 CERTIFICATION.
   3.  ANY  SPECIAL  POLICE OFFICER WHO ACCRUES MORE THAN TWENTY YEARS OF
 ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY HAVING  JURISDICTION
 OVER  THE  SPECIAL  POLICE  OFFICER,  SHALL  BE  GRANTED THE TEN PERCENT
 EXEMPTION AS AUTHORIZED BY THIS SECTION FOR THE REMAINDER OF HIS OR  HER
 LIFE  AS  LONG  AS  HIS  OR HER PRIMARY RESIDENCE IS LOCATED WITHIN SUCH
 COUNTY, PROVIDED THAT THE GOVERNING  BODY  OF  A  CITY,  VILLAGE,  TOWN,
 SCHOOL DISTRICT, FIRE DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS
 A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   4.  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.
   5.  NO APPLICANT WHO IS A SPECIAL POLICE OFFICER WHO BY REASON OF SUCH
 STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE  ON
 THE  EFFECTIVE  DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH
 BENEFIT BECAUSE OF THE PROVISIONS OF THIS SECTION.
   § 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.