NY A09577

Creates a 10 percent property tax exemption for special police officers and their spouses on their primary residences in eligible counties, excluding counties wholly contained in cities with populations exceeding one million.

Requires exemption eligibility criteria: applicant must reside in the city, town or village served by the special police officer; property must be the primary residence; property must be used exclusively for residential purposes; and applicant must be certified and enrolled for at least two years.

Grants a permanent 10 percent exemption for special police officers with 20 or more years of active service for the remainder of their life, provided their primary residence remains in the eligible county.

Requires local governing bodies (cities, villages, towns, school districts, fire districts, or counties) to adopt a local law, ordinance, or resolution after a public hearing to provide the exemption.

Takes effect January 1 following enactment and applies to all taxable status dates occurring on or after that date; protects existing benefits for special police officers already receiving exemptions.