Senate Bill S5755

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

                                  5755

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              June 12, 2013
                               ___________

Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to establishing a
  tax exemption for real property owned by an auxiliary police officer

  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:
  S 465. AUXILIARY POLICE OFFICERS. 1. REAL PROPERTY OWNED BY  A  PERSON
CERTIFIED  AS  AN AUXILIARY POLICE OFFICER 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, COUNTY OR SCHOOL
DISTRICT PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED  THAT  THE
GOVERNING  BODY  OF  A  CITY,  VILLAGE, TOWN, COUNTY OR SCHOOL DISTRICT,
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 ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED.
  2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN AUXILIARY POLICE  OFFICER
UNLESS:
  (A)  THE  APPLICANT  RESIDES  IN  THE  CITY,  TOWN,  VILLAGE OR SCHOOL
DISTRICT WHICH IS SERVED BY SUCH AUXILIARY POLICE UNIT;
  (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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11459-01-3

              

S. 5755                             2

  (D) THE APPLICANT HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDIC-
TION FOR THE AUXILIARY POLICE UNIT AS AN ENROLLED MEMBER  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 PROCEDURE FOR CERTIFICATION.
  3.  ANY AUXILIARY POLICE OFFICER WHO ACCRUES MORE THAN TWENTY YEARS OF
ACTIVE SERVICE AND IS SO CERTIFIED BY THE AUTHORITY HAVING  JURISDICTION
FOR  THE  AUXILIARY  POLICE  UNIT,  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  OR
COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
UTION 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
PRESCRIBED BY THE COMMISSIONER.
  5. NO APPLICANT WHO IS AN AUXILIARY POLICE OFFICER WHO  BY  REASON  OF
SUCH  STATUS IS RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTI-
CLE ON THE EFFECTIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION OF
SUCH BENEFIT DUE TO THE RECEIPT OF A TAX EXEMPTION PROVIDED PURSUANT  TO
THE PROVISIONS OF THIS SECTION.
  S 2. This act shall take effect immediately.