S 10521 NY
Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties
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Summary
This bill provides a real property tax exemption for active auxiliary police officers who serve local law enforcement agencies in New York counties with populations between 1.38 million and 1.42 million. The exemption allows for a ten percent reduction of the assessed value of the officer's primary residence, with a maximum exemption of three thousand dollars adjusted by the state equalization rate. The exemption requires adoption by local municipality, school district, or fire district through a local law, ordinance, or resolution following a public hearing. To qualify, the auxiliary police officer must reside in the jurisdiction served by their police department, have served as an active member for at least five years, and use the property exclusively as a primary residence. Officers are ineligible for this exemption if they already receive other real property tax exemptions or income tax credits related to volunteer emergency services.
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Official abstract
Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than 1.38 million and less than 1.42 million, determined in accordance with the latest federal decennial census.
Sponsor (1)
- Patricia Canzoneri-Fitzpatrick Republican · primary
Action history (1)
- May 18, 2026 REFERRED TO LOCAL GOVERNMENT · upper
Text versions (2)
Full text
Full text imported from assembly.state.ny.us
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Bill No.: Summary Actions Committee Votes Floor Votes Memo Text LFIN Chamber Video/Transcript S10521 Summary: BILL NO S10521   SAME AS SAME AS A08922-B
  SPONSOR CANZONERI-FITZPATRICK   COSPNSR   MLTSPNSR   Add §465-a, RPT L   Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than 1.38 million and less than 1.42 million, determined in accordance with the latest federal decennial census.
Go to top S10521 Text:
STATE OF NEW YORK ________________________________________________________________________
10521
IN SENATE
May 18, 2026 ___________
Introduced by Sen. CANZONERI-FITZPATRICK -- 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 tax exemption on real property owned by active auxiliary police offi- cers in local law enforcement agencies in certain counties
The People of the State of New York, represented in Senate and Assem- bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new 2 section 465-a to read as follows: 3 § 465-a. Volunteer auxiliary police officers; certain counties. 1. 4 Real property owned by an active auxiliary police officer in a local law 5 enforcement agency or such active officer and spouse residing in any 6 county having a population of more than one million three hundred eighty 7 thousand and less than one million four hundred twenty thousand, deter- 8 mined in accordance with the latest federal decennial census, shall be 9 exempt from taxation to the extent of ten percent of the assessed value 10 of such property for city, village, town, part town, special district, 11 school district, fire district or county purposes, exclusive of special 12 assessments, provided that the governing body of a city, village, town, 13 school district, fire district or county, after a public hearing, adopts 14 a local law, ordinance or resolution providing therefor, provided 15 further, however, that such exemption shall in no event exceed three 16 thousand dollars multiplied by the latest state equalization rate for 17 the assessing unit in which real property is located. 18 2. Such exemption shall not be granted to an active auxiliary police 19 officer in a local law enforcement agency residing in such county 20 unless: 21 (a) the applicant resides in the city, town or village which is served 22 by such auxiliary police department; 23 (b) the property is the primary residence of the applicant; 24 (c) the property is used exclusively for residential purposes; 25 provided however, that in the event any portion of such property is not 26 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. LBD15830-02-6
S. 10521 2
1 purposes, such portion shall be subject to taxation and the remaining 2 portion only shall be entitled to the exemption provided by this 3 section; and 4 (d) the applicant has been certified by the law enforcement agency in 5 which such volunteer auxiliary police officer serves as being an active 6 member as determined by the local enforcement agency's standards for at 7 least five years. It shall be the duty and responsibility of the munici- 8 pality, school district and/or fire district which adopts a local law, 9 ordinance or resolution pursuant to this section to determine the proce- 10 dure for certification. 11 3. Application for such exemption shall be filed with the assessor or 12 other agency, department or office designated by the municipality, 13 school district and/or fire district offering such exemption on or 14 before the taxable status date on a form as prescribed by the commis- 15 sioner. 16 4. An active auxiliary police officer shall not be eligible to receive 17 the exemption if such applicant receives either a real property tax 18 exemption pursuant to this title, or an income tax credit pursuant to 19 section six hundred six of the tax law, related to services as a volun- 20 teer firefighter or ambulance worker. 21 § 2. This act shall take effect on the first of January next succeed- 22 ing the date on which it shall have become a law and shall apply to 23 taxable status dates occurring on or after such date.
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