NY State Senate Bill 2025-S7192

Current Bill Status - In Senate Committee Local Government 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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 03, 2025	referred to local government

2025-S7192 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §466-o, RPT L

2025-S7192 (ACTIVE) - Summary

Establishes a property tax exemption for police officers who serve in the state of New York; establishes the rate of such tax exemption.

2025-S7192 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7192

SPONSOR: SCARCELLA-SPANTON
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to a real proper-
ty tax exemption for property owned by persons employed as a police
officer in the state of New York

 
PURPOSE:

Provides a real property tax exemption for New York State police offi-
cers

 
SUMMARY OF PROVISIONS:

Section 1: Adds a new section 446-o to the Real Property Tax Law to
establish definitions for the following terms: latest class ratio,
latest state equalization rate, qualified owner, and qualified residen-
tial real property.

This section also provides that each local governing body, after a

public hearing, may adopt a local law or regulation providing a real
property tax exemption for qualifying residential real property to a
qualified owner. The exemption would be 15% of the assessed value of the
property, but not exceed $12,000 or the product of $12,000 multiplied by
the latest state equalization rate of the assessing unit, or, if a
special assessing unit, the latest class ration, whichever is less. The
exemption would not apply to school taxes.

Additionally, this section provides that the tax exemption application
shall be made by the owner annually and the local governing body may
repeal the local law or regulation, provided the repeal occurs at least
90 days prior to the taxable status date of the locality.

§ 2. Creates an effective date of January 2nd succeeding the date it
becomes law.

 
JUSTIFICATION:

Real property tax exemptions reduce annual property tax liabilities,
making home ownership more affordable and thereby, provide financial
relief for those to whom the exemption applies.  This legislation would
provide financial assistance to those considering law enforcement and to
those who are already serving, all while maintaining local control.
Localities would be required to have a public hearing before opting in
to any real property tax exemption and would be able to repeal such law
if necessary.

In a time when our police forces across New York State are dealing with
recruitment and retention challenges, offering a real property tax
exemption is one step in incentivizing and thanking those who serve and
protect us. In addition, these exemptions would foster much needed
community engagement by encouraging officers to reside in the areas they
serve.

 
PRIOR LEGISLATIVE HISTORY:

New bill.
 
FISCAL IMPLICATIONS:

TBD

 
EFFECTIVE DATE:
This act shall take effect on the second day of January next succeeding
the date on which it shall become law and shall apply to real property
having a taxable status date of after such effective date.

2025-S7192 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7192
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               April 3, 2025
                                ___________
 
 Introduced  by Sen. SCARCELLA-SPANTON -- 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 a real proper-
   ty tax exemption for property owned by persons employed  as  a  police
   officer in the state of New York

   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 466-o to read as follows:
   §  466-O.  POLICE  SERVICE.  1.  FOR THE PURPOSES OF THIS SECTION, THE
 FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "LATEST CLASS RATIO" MEANS THE LATEST  FINAL  CLASS  RATIO  ESTAB-
 LISHED  BY  THE  STATE  BOARD PURSUANT TO TITLE ONE OF ARTICLE TWELVE OF
 THIS CHAPTER FOR USE IN A SPECIAL ASSESSING UNIT AS DEFINED  IN  SECTION
 EIGHTEEN HUNDRED ONE OF THIS CHAPTER.
   (B)  "LATEST STATE EQUALIZATION RATE" MEANS THE LATEST FINAL EQUALIZA-
 TION RATE ESTABLISHED BY THE STATE BOARD PURSUANT TO ARTICLE  TWELVE  OF
 THIS CHAPTER.
   (C)  "QUALIFIED  OWNER" MEANS A POLICE OFFICER WHOSE PRIMARY RESIDENCE
 IS WITHIN THE BOUNDARIES OF NEW YORK STATE.
   (D) "QUALIFIED RESIDENTIAL REAL PROPERTY" MEANS PROPERTY  OWNED  BY  A
 QUALIFIED  OWNER  WHICH  IS  USED  EXCLUSIVELY FOR RESIDENTIAL PURPOSES;
 PROVIDED, HOWEVER, THAT IN THE EVENT THAT ANY PORTION OF  SUCH  PROPERTY
 IS  NOT USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES, BUT IS USED FOR OTHER
 PURPOSES, SUCH PORTION SHALL BE SUBJECT TO TAXATION AND ONLY THE REMAIN-
 ING PORTION USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES SHALL  BE  SUBJECT
 TO THE EXEMPTION PROVIDED BY THIS SECTION.
   2.  EACH GOVERNING BODY OF A COUNTY, CITY, TOWN OR VILLAGE MAY AFTER A
 PUBLIC HEARING ADOPT A LOCAL LAW OR REGULATION TO PROVIDE THAT  QUALIFY-
 ING  RESIDENTIAL REAL PROPERTY OF A QUALIFIED OWNER SHALL BE EXEMPT FROM
 TAXATION TO THE EXTENT OF FIFTEEN PERCENT OF THE ASSESSED VALUE OF  SUCH
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11355-01-5

 S. 7192                             2
 
 PROPERTY,  PROVIDED HOWEVER, THAT SUCH EXEMPTION SHALL NOT EXCEED TWELVE
 THOUSAND DOLLARS OR THE PRODUCT OF TWELVE THOUSAND DOLLARS MULTIPLIED BY
 THE LATEST STATE EQUALIZATION RATE OF THE ASSESSING  UNIT,  OR,  IN  THE
 CASE  OF  A SPECIAL ASSESSING UNIT, THE LATEST CLASS RATIO, WHICHEVER IS
 LESS.
   3. THE EXEMPTIONS FROM TAXATION PROVIDED  BY  THIS  SECTION  SHALL  BE
 APPLICABLE TO ANY COUNTY, CITY, TOWN OR VILLAGE, BUT SHALL NOT BE APPLI-
 CABLE TO TAXES LEVIED FOR SCHOOL PURPOSES.
   4. APPLICATION FOR EXEMPTION SHALL BE MADE BY THE OWNER, OR ALL OF THE
 OWNERS,  OF  THE  PROPERTY  ON A FORM PRESCRIBED BY THE STATE BOARD. THE
 OWNER OR OWNERS SHALL FILE THE COMPLETED FORM IN THE  ASSESSOR'S  OFFICE
 ON  OR  BEFORE  THE  FIRST APPROPRIATE TAXABLE STATUS DATE. THE OWNER OR
 OWNERS OF THE PROPERTY SHALL BE REQUIRED TO REFILE EACH YEAR. APPLICANTS
 SHALL REFILE ON OR BEFORE  THE  APPROPRIATE  TAXABLE  STATUS  DATE.  ANY
 APPLICANT  CONVICTED  OF  WILLFULLY  MAKING  ANY  FALSE STATEMENT IN THE
 APPLICATION FOR  SUCH  EXEMPTION  SHALL  BE  SUBJECT  TO  THE  PENALTIES
 PRESCRIBED IN THE PENAL LAW.
   5. A LOCAL LAW ADOPTED PURSUANT TO THIS SECTION MAY BE REPEALED BY THE
 GOVERNING  BODY  OF  THE APPLICABLE COUNTY, CITY, TOWN, OR VILLAGE. SUCH
 REPEAL SHALL OCCUR AT LEAST NINETY DAYS PRIOR TO THE TAXABLE STATUS DATE
 OF SUCH COUNTY, CITY, TOWN, OR VILLAGE.
   § 2. This act shall take effect on the  second  day  of  January  next
 succeeding  the date on which it shall have become a law and shall apply
 to real property having a taxable status date on or after such effective
 date.

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Senate Bill S7192

Sponsored By

Current Bill Status - In Senate Committee Local Government Committee

Actions

2025-S7192 (ACTIVE) - Details

2025-S7192 (ACTIVE) - Summary

2025-S7192 (ACTIVE) - Sponsor Memo

2025-S7192 (ACTIVE) - Bill Text download pdf

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Sponsored By

Jessica Scarcella-Spanton

Current Bill Status - In Senate Committee Local Government Committee

Actions

2025-S7192 (ACTIVE) - Details

2025-S7192 (ACTIVE) - Summary

2025-S7192 (ACTIVE) - Sponsor Memo

2025-S7192 (ACTIVE) - Bill Text download pdf

Comments