Senate Bill S10521

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10521
 
                             I N  S E N A T E
 
                               May 18, 2026
                                ___________
 
 Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
   printed, and when printed to be committed to the  Committee  on  Local
   Government
 
 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-a to read as follows:
   §  465-A.  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 ONE MILLION THREE HUNDRED EIGHTY
 THOUSAND  AND LESS THAN ONE MILLION FOUR HUNDRED TWENTY THOUSAND, DETER-
 MINED 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,  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 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;
   (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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15830-02-6
 S. 10521                            2
 
 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.