Assembly Bill A8922

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8922
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               July 16, 2025
                                ___________
 
 Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to enacting the
   "Nassau county auxiliary police tax exemption act"
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Short  title. This act shall be known and may be cited as
 the "Nassau county auxiliary police tax exemption act".
   § 2. Legislative findings  and  intent.  The  legislature  finds  that
 auxiliary  police  officers in Nassau county, New York, provide valuable
 voluntary services to local law enforcement agencies,  enhancing  public
 safety and community welfare. Recognizing their dedication, the legisla-
 ture  intends  to  provide  financial  relief to active auxiliary police
 officers by granting an exemption of up to 10% on county  real  property
 taxes  for  their  primary residence, thereby supporting their continued
 service to the community.
   § 3. The real property tax law is amended  by  adding  a  new  section
 467-o to read as follows:
   §  467-O.  EXEMPTION  FOR  ACTIVE  AUXILIARY POLICE OFFICERS IN NASSAU
 COUNTY. 1. DEFINITIONS. FOR THE PURPOSES OF THIS SECTION, THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A)  "ACTIVE AUXILIARY POLICE OFFICER" SHALL MEAN AN INDIVIDUAL WHO IS
 CURRENTLY SERVING AS A VOLUNTEER AUXILIARY POLICE OFFICER IN GOOD STAND-
 ING WITH A LOCAL LAW ENFORCEMENT AGENCY IN NASSAU COUNTY, NEW  YORK,  AS
 CERTIFIED BY THE RESPECTIVE AGENCY.
   (B)  "PRIMARY  RESIDENCE" SHALL MEAN THE REAL PROPERTY OWNED AND OCCU-
 PIED BY THE AUXILIARY POLICE OFFICER AS THEIR PRINCIPAL PLACE  OF  RESI-
 DENCE, AS DETERMINED BY THE COUNTY ASSESSOR.
   2.  ELIGIBILITY.  REAL  PROPERTY  LOCATED  IN NASSAU COUNTY, NEW YORK,
 OWNED AND OCCUPIED AS THE  PRIMARY  RESIDENCE  BY  AN  ACTIVE  AUXILIARY
 POLICE  OFFICER  SERVING  IN  A  LOCAL LAW ENFORCEMENT AGENCY WITHIN THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13405-01-5
              

 A. 8922                             2
 
 COUNTY SHALL BE ELIGIBLE FOR AN  EXEMPTION  FROM  COUNTY  REAL  PROPERTY
 TAXES  OF  UP  TO  TEN  PERCENT, PROVIDED SUCH OFFICER MEETS ELIGIBILITY
 REQUIREMENTS ESTABLISHED BY THE COUNTY.
   3.  APPLICATION.  (A)  AN ACTIVE AUXILIARY POLICE OFFICER SEEKING SUCH
 EXEMPTION SHALL FILE AN APPLICATION WITH THE NASSAU COUNTY ASSESSOR,  ON
 A  FORM PRESCRIBED BY THE COUNTY, BY THE TAXABLE STATUS DATE ESTABLISHED
 BY THE COUNTY.
   (B) SUCH APPLICATION SHALL INCLUDE  PROOF  OF  ACTIVE  SERVICE  AS  AN
 AUXILIARY POLICE OFFICER, PROOF OF OWNERSHIP, AND PROOF OF PRIMARY RESI-
 DENCY, AS REQUIRED BY THE COUNTY.
   4.  EXEMPTION CALCULATION. SUCH EXEMPTION SHALL NOT EXCEED TEN PERCENT
 OF THE ASSESSED VALUE OF THE REAL PROPERTY FOR COUNTY REAL PROPERTY  TAX
 PURPOSES,  AS DETERMINED BY THE COUNTY ASSESSOR, AND SHALL APPLY ONLY TO
 TAXES LEVIED BY NASSAU COUNTY.
   5. TERMINATION OF EXEMPTION. SUCH EXEMPTION SHALL CEASE IF:
   (A) THE PROPERTY IS NO LONGER THE PRIMARY RESIDENCE OF  THE  AUXILIARY
 POLICE OFFICER;
   (B) THE INDIVIDUAL CEASES TO SERVE AS AN ACTIVE AUXILIARY POLICE OFFI-
 CER; OR
   (C) THE PROPERTY IS TRANSFERRED TO A NEW OWNER.
   6.  COUNTY AUTHORITY. NASSAU COUNTY MAY ESTABLISH ADDITIONAL ELIGIBIL-
 ITY CRITERIA, APPLICATION PROCEDURES, AND ADMINISTRATIVE  GUIDELINES  TO
 IMPLEMENT THIS EXEMPTION, PROVIDED SUCH CRITERIA ARE CONSISTENT WITH THE
 PROVISIONS OF THIS SECTION.
   §  4.  Severability. If any clause, sentence, paragraph, or section of
 this act shall be adjudged by any court of competent jurisdiction to  be
 invalid,  such  judgment  shall  not  affect,  impair, or invalidate the
 remainder thereof, but shall be confined in its operation to the clause,
 sentence, paragraph, or section adjudged to be invalid.
   § 5. 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.