Senate Bill S9961

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9961
 
                             I N  S E N A T E
 
                              April 17, 2026
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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
   real  property  tax  exemption  for certain volunteer auxiliary police
   officers in Suffolk county
 
   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 VOLUNTEER AUXILIARY POLICE OFFICER IN A
 LOCAL  LAW ENFORCEMENT AGENCY OR SUCH ACTIVE VOLUNTEER AUXILIARY OFFICER
 AND SPOUSE RESIDING IN ANY COUNTY HAVING A POPULATION OF MORE  THAN  ONE
 MILLION FIVE HUNDRED TWENTY-FIVE THOUSAND AND LESS THAN ONE MILLION FIVE
 HUNDRED  TWENTY-SEVEN 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,  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 VOLUNTEER AUXILIA-
 RY 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 VOLUNTEER 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.
              

                                                            LBD15387-01-6
 S. 9961                             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 VOLUNTEER AUXILIARY POLICE OFFICER SHALL NOT BE ELIGIBLE
 TO RECEIVE THE EXEMPTION IF SUCH APPLICANT RECEIVES EITHER A REAL  PROP-
 ERTY  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 VOLUNTEER 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.