Legislation

* § 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
thousand and less than three hundred forty 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 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
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
municipality, school district and/or fire district which adopts a local
law, ordinance or resolution pursuant to this section to determine the
procedure 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
commissioner.

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
volunteer firefighter or ambulance worker.

* NB Effective January 1, 2026