Bill > A03480

This bill provides a specific property tax exemption for active auxiliary police officers in a county with a population between 338,000 and 340,000 people. The exemption allows these officers to receive a tax reduction of 10% on their property's assessed value, not to exceed $3,000 when multiplied by the local equalization rate. To qualify, the auxiliary police officer must meet several conditions: they must reside in the city, town, or village they serve, the property must be their primary residence used exclusively for residential purposes, and they must have been certified as an active member of their local law enforcement agency's auxiliary police for at least five years. The exemption is not available to officers who are already receiving other tax benefits related to volunteer service, such as exemptions for volunteer firefighters or ambulance workers. Local governing bodies must first adopt a local law, ordinance, or resolution after a public hearing to implement this tax exemption, and the officer must apply for the exemption with the appropriate local assessor by the taxable status date. The bill will take effect on the first day of January following its passage and will apply to taxable status dates on or after that date.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3480