Bill > S06977

This bill provides a property tax exemption specifically for active auxiliary police officers in certain New York counties with a population between 338,000 and 340,000 residents. The exemption allows eligible auxiliary police officers to receive a 10% reduction in their property's assessed value for taxation purposes, not to exceed $3,000 multiplied by the local equalization rate. To qualify, the officer must: (1) reside in the city, town, or village served by their auxiliary police department, (2) use the property as their primary residential residence, (3) use the property exclusively for residential purposes, and (4) have been certified as an active auxiliary police officer by their local law enforcement agency for at least five years. The exemption is only available if the governing body of the city, village, town, school district, fire district, or county adopts a local law or resolution after a public hearing. Additionally, the officer cannot simultaneously receive other volunteer-related property tax exemptions, such as those for volunteer firefighters or ambulance workers. 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, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6977