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NY A03480

Bill

Status

Introduced

1/28/2025

Primary Sponsor

Patrick Carroll

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Creates a 10% property tax exemption on assessed value for active volunteer auxiliary police officers in counties with populations between 338,000 and 340,000 according to the federal census

  • Caps the exemption at $3,000 multiplied by the latest state equalization rate for the assessing unit where the property is located

  • 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 implement the exemption

  • Eligibility requires the officer to have served at least 5 years as an active auxiliary police member, reside in the jurisdiction served by the auxiliary police department, and use the property as their primary residence exclusively for residential purposes

  • Disqualifies applicants who already receive property tax exemptions or income tax credits for volunteer firefighter or ambulance worker service

Legislative Description

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 three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.

Last Action

substituted by s6977

6/17/2025

Committee Referrals

Rules6/17/2025
Ways and Means6/16/2025
Real Property Taxation1/28/2025

Full Bill Text

No bill text available