S T A T E O F N E W Y O R K
________________________________________________________________________
3192
2015-2016 Regular Sessions
I N A S S E M B L Y
January 22, 2015
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Introduced by M. of A. FITZPATRICK, McDONOUGH, McKEVITT, CURRAN, HAWLEY
-- Multi-Sponsored by -- M. of A. THIELE -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exemptions for
police officers, firefighters and teachers
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. POLICE OFFICERS, FIREFIGHTERS AND TEACHERS. 1. AS USED IN
THIS SECTION: "POLICE OFFICER" SHALL MEAN A PERSON WHO IS CURRENTLY
EMPLOYED AS A SWORN OFFICER OF AN AUTHORIZED POLICE DEPARTMENT OR FORCE
OF A CITY, TOWN OR VILLAGE; "FIREFIGHTER" SHALL MEAN A PERSON WHO IS
CURRENTLY EMPLOYED ON A PERMANENT BASIS AS AN OFFICER OR MEMBER OF AN
ORGANIZED FIRE DEPARTMENT OF A CITY, TOWN, VILLAGE OR FIRE DISTRICT; AND
"TEACHER" SHALL MEAN A PERSON WHO IS CURRENTLY EMPLOYED IN A TEACHING
CAPACITY IN AN ELEMENTARY OR SECONDARY SCHOOL IN NEW YORK STATE, HAS
GRADUATED FROM AN ACCREDITED COLLEGE OR UNIVERSITY AND HOLDS A VALID
STATE TEACHING CERTIFICATE ISSUED PURSUANT TO ARTICLE SIXTY-ONE OF THE
EDUCATION LAW.
2. REAL PROPERTY OWNED BY A POLICE OFFICER, FIREFIGHTER OR TEACHER, OR
A POLICE OFFICER AND SPOUSE, FIREFIGHTER AND SPOUSE OR TEACHER AND
SPOUSE, SHALL BE EXEMPT FROM TAXATION TO THE EXTENT OF TEN PERCENT OF
THE ASSESSED VALUE OF SUCH PROPERTY FOR CITY, TOWN, VILLAGE AND SCHOOL
PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS, PROVIDED THAT THE GOVERNING
BODY OF A CITY, TOWN, VILLAGE 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 TEN THOU-
SAND DOLLARS MULTIPLIED BY THE LATEST STATE EQUALIZATION RATE FOR THE
ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS LOCATED.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05728-01-5
A. 3192 2
3. SUCH EXEMPTION SHALL NOT BE GRANTED TO A POLICE OFFICER, FIREFIGHT-
ER OR TEACHER UNLESS:
(A) THE APPLICANT RESIDES WITHIN THE CITY, TOWN OR VILLAGE WHICH IS
SERVED BY THE POLICE DEPARTMENT, FIRE DEPARTMENT, OR ELEMENTARY OR
SECONDARY SCHOOL WHERE SUCH APPLICANT IS SO EMPLOYED;
(B) THE REAL 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 APPLICANTS' 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 FOR THE POLICE DEPARTMENT, FIRE DEPARTMENT, OR ELEMENTARY OR
SECONDARY SCHOOL AS A POLICE OFFICER, FIREFIGHTER OR TEACHER OF SUCH
POLICE DEPARTMENT, FIRE DEPARTMENT OR ELEMENTARY OR SECONDARY SCHOOL FOR
AT LEAST ONE YEAR IMMEDIATELY PRECEDING SUCH CERTIFICATION. IT SHALL BE
THE DUTY AND RESPONSIBILITY OF THE CITY, TOWN, VILLAGE OR SCHOOL
DISTRICT WHICH ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PURSUANT TO
THIS SECTION TO DETERMINE THE PROCEDURE FOR CERTIFICATION.
4. THE EXEMPTION PROVIDED BY THIS SECTION SHALL TERMINATE WHENEVER:
(A) THE APPLICANT CEASES TO BE A POLICE OFFICER, FIREFIGHTER OR TEACH-
ER OF THE AUTHORITY WHICH CERTIFIED THE APPLICANT UNDER THE PROVISIONS
OF PARAGRAPH (D) OF SUBDIVISION THREE OF THIS SECTION;
(B) THE REAL PROPERTY CEASES TO BE THE PRIMARY RESIDENCE OF THE APPLI-
CANT;
(C) THE APPLICANT CEASES TO BE THE OWNER OF THE REAL PROPERTY; OR
(D) THE APPLICANT CEASES TO BE A RESIDENT OF THE CITY, TOWN OR VILLAGE
WHICH IS SERVED BY THE POLICE DEPARTMENT, FIRE DEPARTMENT, OR ELEMENTARY
OR SECONDARY SCHOOL WHICH CERTIFIED THE APPLICANT UNDER THE PROVISIONS
OF PARAGRAPH (D) OF SUBDIVISION THREE OF THIS SECTION.
5. APPLICATION OF SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE CITY, TOWN OR
VILLAGE OFFICER, SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE ON
A FORM AS PRESCRIBED BY THE STATE BOARD.
6. NO APPLICANT WHO IS A POLICE OFFICER, FIREFIGHTER OR TEACHER WHO IS
RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE SHALL SUFFER
ANY DISCRIMINATION OF SUCH BENEFIT BECAUSE OF THE PROVISIONS OF THIS
SECTION.
S 2. This act shall take effect on the thirtieth day after it shall
have become a law.