S T A T E   O F   N E W   Y O R K
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                                  3112

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 11, 2009
                               ___________

Introduced by Sens. HUNTLEY, DIAZ, HASSELL-THOMPSON, ONORATO, PERKINS --
  read  twice  and  ordered printed, and when printed to be committed to
  the Committee on Investigations and Government Operations

AN ACT to amend the public officers law, the general municipal  law  and
  the  civil service law, in relation to residency requirements, 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. Section 3 of the public officers law is amended by adding a
new subdivision 56 to read as follows:
  56. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
A CITY WITH A POPULATION OF ONE MILLION OR MORE SHALL HAVE THE AUTHORITY
TO  ENACT  A LOCAL LAW SUBSEQUENT TO THE EFFECTIVE DATE OF THIS SUBDIVI-
SION REQUIRING ANY PERSON WHO IS APPOINTED AS A  MEMBER  OF  THE  POLICE
FORCE  OF  SUCH  CITY  TO BE A RESIDENT OF SUCH A CITY DURING HIS OR HER
EMPLOYMENT AS A POLICE OFFICER; PROVIDED HOWEVER, THAT NOTHING  IN  THIS
SUBDIVISION  SHALL  AUTHORIZE  SUCH  LOCAL  LAW TO AFFECT ANY PERSON WHO
ENTERED SUCH CITY SERVICE AS A  POLICE  OFFICER  PRIOR  TO  THIRTY  DAYS
SUBSEQUENT TO THE DATE OF ENACTMENT OF THE LOCAL LAW.
  S  2.  The  general  municipal  law is amended by adding a new section
207-s to read as follows:
  S 207-S. 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01856-01-9

              

S. 3112                             2

  S  3.  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  ELIGIBLES  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
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 HEREIN, MAY MAKE AN APPLICATION FOR SUCH ADDI-
TIONAL CREDIT AT ANY TIME BETWEEN THE DATE OF APPLICATION FOR THE  EXAM-
INATION  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.
  S 4. 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 NINE, AS SPECIFIED  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.
  S  5. The tax law is amended by adding a new section 1330-a to read as
follows:
  S 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 NINE,  AS  SPECI-

S. 3112                             3

FIED  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
RESIDENT  AND  THE  DENOMINATOR  OF  WHICH IS THE NUMBER OF DAYS IN SUCH
TAXABLE YEAR.
  S 6. 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-J 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.
  S  7.  The  real  property  tax law is amended by adding a new section
466-j to read as follows:
  S 466-J. 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 APPLI-
CANT; (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.

S. 3112                             4

  4. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY CITY  WITH  A
POPULATION OF ONE MILLION OR MORE.
  S  8.  The  education  law is amended by adding a new section 677-b to
read as follows:
  S 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  (I)  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,  (II)  SUCH
POLICE  OFFICER  IS EMPLOYED IN SUCH CITY AS A POLICE OFFICER, AND (III)
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.  APPLICATION  SHALL  BE MADE TO THE COMMISSIONER 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.
  S 9. This act shall take effect  immediately,  provided  that  section
seven  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.