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NY A04292
Bill
Status
2/4/2025
Primary Sponsor
Josh Jensen
Click for details
AI Summary
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Grants a 10% property tax exemption on assessed value for special police officers (as defined by Town Law section 158) on their primary residence for city, village, town, school district, fire district, and county taxes
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Requires local governing bodies to adopt a local law, ordinance, or resolution after a public hearing to offer the exemption
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Eligibility requires the officer to reside in the jurisdiction they serve, use the property exclusively as their residence, and be certified and enrolled for at least 2 years
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Special police officers with more than 20 years of active service receive the 10% exemption for life, provided they remain in the county and the local government authorizes it
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Excludes counties wholly contained within cities of one million or more population (effectively excluding New York City boroughs)
Legislative Description
Provides a partial tax exemption from real property taxes for real property owned by special police officers residing in any county, excluding any county wholly contained in a city with a population of one million or more.
Last Action
referred to real property taxation
1/7/2026