S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3480
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2025
                                ___________
 
 Introduced  by  M.  of  A.  P. CARROLL  -- 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
   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 THIRTY-EIGHT THOU-
 SAND  AND  LESS THAN THREE HUNDRED FORTY THOUSAND, DETERMINED IN ACCORD-
 ANCE 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 ASSESS-
 MENTS, 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, PROVIDED FURTHER,
 HOWEVER, THAT SUCH EXEMPTION SHALL IN NO  EVENT  EXCEED  THREE  THOUSAND
 DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE ASSESS-
 ING 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;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07608-01-5
 A. 3480                             2
              

 
   (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.