S T A T E   O F   N E W   Y O R K
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                                 2372--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 22, 2015
                               ___________

Introduced  by  Sens. PARKER, HASSELL-THOMPSON -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  and  Government  Operations  in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

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 65 to read as follows:
  65. 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00715-02-6
              

S. 2372--A                          2

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.
  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 SIXTEEN, 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

S. 2372--A                          3

THIS ARTICLE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL
LAWS FOR ANY TAXABLE YEAR BEGINNING AFTER TWO THOUSAND SIXTEEN, AS SPEC-
IFIED 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-K 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-k to read as follows:
  S  466-K.  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.

S. 2372--A                          4

  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 COMMIS-
SIONER.
  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.