NY S08773

Grants a 10% real property tax exemption for special police officers and their spouses on their primary residences in eligible counties, excluding counties wholly contained within cities with populations of one million or more.

Exemption applies to city, village, town, school district, fire district, and county property taxes, but requires the governing body of each jurisdiction to adopt a local law, ordinance, or resolution authorizing it after a public hearing.

Eligibility requires the officer to reside in the city, town, or village served by their position, own only residential property or have non-residential portions taxed separately, and be certified and enrolled as a special police officer for at least two years.

Special police officers with more than 20 years of active service and proper certification receive the 10% exemption for life as long as their primary residence remains in the eligible county, subject to local authorization.

Takes effect January 1st following enactment and applies to all taxable status dates occurring on or after that date; existing benefits are protected and cannot be diminished by this law.