NY State Assembly Bill 2023-A7765A

Assembly Bill A7765A

2023-2024 Legislative Session

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties

download bill text pdf

Current Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 16, 2024	reported referred to ways and means
Apr 12, 2024	print number 7765a
Apr 12, 2024	amend and recommit to real property taxation
Jan 03, 2024	referred to real property taxation
Jun 07, 2023	referred to real property taxation

Bill Amendments

Original

A (Active)

2023-A7765 - Details

Current Committee:: Assembly Ways And Means
Law Section:: Real Property Tax Law
Laws Affected:: Add §465, RPT L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A8896
2019-2020: A1963
2021-2022: A1986

2023-A7765 - Summary

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.

2023-A7765 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7765
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 7, 2023
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax  exemption on real property owned by active auxiliary police offi-
   cers in local law enforcement agencies in certain counties

   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:
   § 465. VOLUNTEER AUXILIARY POLICE OFFICERS; CERTAIN COUNTIES. 1.  REAL
 PROPERTY  OWNED  BY  AN  ACTIVE  AUXILIARY POLICE OFFICER IN A LOCAL LAW
 ENFORCEMENT AGENCY OR SUCH ACTIVE OFFICER AND  SPOUSE  RESIDING  IN  ANY
 COUNTY  HAVING  A  POPULATION OF MORE THAN THREE HUNDRED TWENTY THOUSAND
 AND LESS THAN THREE HUNDRED FIFTY  THOUSAND,  DETERMINED  IN  ACCORDANCE
 WITH  THE LATEST FEDERAL DECENNIAL CENSUS, 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, SCHOOL DISTRICT, FIRE
 DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESSMENTS,  PROVIDED
 THAT  THE GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL DISTRICT, FIRE
 DISTRICT OR COUNTY, AFTER A PUBLIC HEARING, ADOPTS A  LOCAL  LAW,  ORDI-
 NANCE  OR RESOLUTION PROVIDING THEREFOR, PROVIDED FURTHER, HOWEVER, THAT
 SUCH EXEMPTION SHALL IN NO EVENT EXCEED THREE  THOUSAND  DOLLARS  MULTI-
 PLIED  BY  THE  LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN
 WHICH REAL PROPERTY IS LOCATED.
   2. SUCH EXEMPTION SHALL NOT BE GRANTED TO AN ACTIVE  AUXILIARY  POLICE
 OFFICER  IN  A  LOCAL  LAW  ENFORCEMENT  AGENCY  RESIDING IN SUCH COUNTY
 UNLESS:
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH AUXILIARY POLICE DEPARTMENT;
   (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLICANT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06872-01-3
 A. 7765                             2

 
   (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 THE LAW ENFORCEMENT AGENCY  IN
 WHICH  SUCH VOLUNTEER AUXILIARY POLICE OFFICER SERVES AS BEING AN ACTIVE
 MEMBER AS DETERMINED BY THE LOCAL ENFORCEMENT AGENCY'S STANDARDS FOR  AT
 LEAST FIVE YEARS. IT SHALL BE THE DUTY AND RESPONSIBILITY OF THE MUNICI-
 PALITY,  SCHOOL  DISTRICT AND/OR FIRE DISTRICT WHICH ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
 DURE FOR CERTIFICATION.
   3. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER  AGENCY,  DEPARTMENT  OR  OFFICE  DESIGNATED  BY THE MUNICIPALITY,
 SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
 BEFORE  THE  TAXABLE  STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMIS-
 SIONER.
   4. AN ACTIVE AUXILIARY POLICE OFFICER SHALL NOT BE ELIGIBLE TO RECEIVE
 THE EXEMPTION IF SUCH APPLICANT RECEIVES  EITHER  A  REAL  PROPERTY  TAX
 EXEMPTION  PURSUANT  TO  THIS TITLE, OR AN INCOME TAX CREDIT PURSUANT TO
 SECTION SIX HUNDRED SIX OF THE TAX LAW, RELATED TO SERVICES AS A  VOLUN-
 TEER FIREFIGHTER OR AMBULANCE WORKER.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable status dates occurring on or after such date.

2023-A7765A (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: Real Property Tax Law
Laws Affected:: Add §465, RPT L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A8896
2019-2020: A1963
2021-2022: A1986

2023-A7765A (ACTIVE) - Summary

2023-A7765A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7765--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 7, 2023
                                ___________
 
 Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
   Committee on Real Property Taxation -- recommitted to the Committee on
   Real Property Taxation in accordance with Assembly Rule 3, sec.  2  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee

 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax  exemption on real property owned by active auxiliary police offi-
   cers in local law enforcement agencies in certain counties
 
   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:
   § 465. VOLUNTEER AUXILIARY POLICE OFFICERS; CERTAIN COUNTIES. 1.  REAL
 PROPERTY  OWNED  BY  AN  ACTIVE  AUXILIARY POLICE OFFICER IN A LOCAL LAW
 ENFORCEMENT AGENCY OR SUCH ACTIVE OFFICER AND  SPOUSE  RESIDING  IN  ANY
 COUNTY HAVING A POPULATION OF MORE THAN THREE HUNDRED THIRTY-EIGHT THOU-
 SAND  AND  LESS THAN THREE HUNDRED FORTY THOUSAND, DETERMINED IN ACCORD-
 ANCE WITH THE LATEST FEDERAL DECENNIAL  CENSUS,  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,  SCHOOL
 DISTRICT, FIRE DISTRICT OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL ASSESS-
 MENTS, PROVIDED THAT THE GOVERNING BODY OF A CITY, VILLAGE, TOWN, SCHOOL
 DISTRICT,  FIRE  DISTRICT  OR  COUNTY,  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 ASSESS-
 ING UNIT IN WHICH REAL PROPERTY IS LOCATED.
   2.  SUCH  EXEMPTION SHALL NOT BE GRANTED TO AN ACTIVE AUXILIARY POLICE
 OFFICER IN A LOCAL  LAW  ENFORCEMENT  AGENCY  RESIDING  IN  SUCH  COUNTY
 UNLESS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06872-02-4
 A. 7765--A                          2

 
   (A) THE APPLICANT RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED
 BY SUCH AUXILIARY POLICE DEPARTMENT;
   (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
   (D) THE APPLICANT HAS BEEN CERTIFIED BY THE LAW ENFORCEMENT AGENCY  IN
 WHICH  SUCH VOLUNTEER AUXILIARY POLICE OFFICER SERVES AS BEING AN ACTIVE
 MEMBER AS DETERMINED BY THE LOCAL ENFORCEMENT AGENCY'S STANDARDS FOR  AT
 LEAST FIVE YEARS. IT SHALL BE THE DUTY AND RESPONSIBILITY OF THE MUNICI-
 PALITY,  SCHOOL  DISTRICT AND/OR FIRE DISTRICT WHICH ADOPTS A LOCAL LAW,
 ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
 DURE FOR CERTIFICATION.
   3. APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR  OR
 OTHER  AGENCY,  DEPARTMENT  OR  OFFICE  DESIGNATED  BY THE MUNICIPALITY,
 SCHOOL DISTRICT AND/OR FIRE  DISTRICT  OFFERING  SUCH  EXEMPTION  ON  OR
 BEFORE  THE  TAXABLE  STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMIS-
 SIONER.
   4. AN ACTIVE AUXILIARY POLICE OFFICER SHALL NOT BE ELIGIBLE TO RECEIVE
 THE EXEMPTION IF SUCH APPLICANT RECEIVES  EITHER  A  REAL  PROPERTY  TAX
 EXEMPTION  PURSUANT  TO  THIS TITLE, OR AN INCOME TAX CREDIT PURSUANT TO
 SECTION SIX HUNDRED SIX OF THE TAX LAW, RELATED TO SERVICES AS A  VOLUN-
 TEER FIREFIGHTER OR AMBULANCE WORKER.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 taxable status dates occurring on or after such date.

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