S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4268
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               March 5, 2019
                                ___________
 
 Introduced  by  Sens.  PARKER, BAILEY -- 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 68 to read as follows:
   68. 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.
   § 2. The general municipal law is amended  by  adding  a  new  section
 207-r to read as follows:
   §  207-R.  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.
                                                            LBD10340-01-9
              

 S. 4268                             2
 
   § 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.
   § 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 NINETEEN, 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.
   §  5. The tax law is amended by adding a new section 1330-a to read as
 follows:
   § 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  NINETEEN,  AS

 S. 4268                             3
 
 SPECIFIED  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.
   § 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.
   §  7.  The  real  property  tax law is amended by adding a new section
 466-k to read as follows:
   § 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.
   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.

 S. 4268                             4
 
   4.  THE  PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY CITY WITH A
 POPULATION OF ONE MILLION OR MORE.
   §  8.  The  education  law is amended by adding a new section 677-b to
 read as follows:
   § 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.
   § 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.