S T A T E O F N E W Y O R K
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6641
2011-2012 Regular Sessions
I N A S S E M B L Y
March 23, 2011
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Introduced by M. of A. CURRAN -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for enrolled members of auxiliary police
organizations
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-k to read as follows:
S 466-K. MEMBERS OF AUXILIARY POLICE ORGANIZATIONS. 1. REAL PROPERTY
OWNED BY AN ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION OR SUCH
ENROLLED MEMBER AND SPOUSE SHALL BE EXEMPT FROM TAXATION TO THE EXTENT
OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR VILLAGE, TOWN,
PART TOWN, SPECIAL DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL
ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY OF A VILLAGE, TOWN OR
COUNTY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
UTION 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 ASSESSING UNIT IN WHICH SUCH REAL PROP-
ERTY IS LOCATED.
2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
AUXILIARY POLICE ORGANIZATION UNLESS:
(A) THE MEMBER RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED BY
SUCH ORGANIZATION;
(B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE MEMBER;
(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 MEMBER'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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08508-02-1
A. 6641 2
(D) THE MEMBER HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDICTION
OVER THE AUXILIARY POLICE ORGANIZATION AS AN ENROLLED MEMBER OF SUCH
AUXILIARY POLICE ORGANIZATION FOR AT LEAST FIVE YEARS. IT SHALL BE THE
DUTY AND RESPONSIBILITY OF THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
DURE FOR CERTIFICATION.
3. ANY ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION WHO ACCRUES
MORE THAN TWENTY YEARS OF ACTIVE SERVICE AND IS SO CERTIFIED BY THE
AUTHORITY HAVING JURISDICTION FOR THE AUXILIARY POLICE ORGANIZATION,
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 RESI-
DENCE IS LOCATED WITHIN SUCH A COUNTY PROVIDED THAT THE GOVERNING BODY
OF A VILLAGE, TOWN 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 OFFER-
ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS
PRESCRIBED BY THE COMMISSIONER.
5. NO ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION WHO IS
RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFEC-
TIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF SUCH BENEFIT
BECAUSE OF THE PROVISIONS OF THIS SECTION.
S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such date.