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NY S03621
Bill
Status
1/29/2025
Primary Sponsor
Robert Ortt
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AI Summary
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Creates 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 in their jurisdiction
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Limits eligibility to special police officers who have been certified and enrolled for at least 2 years, reside in the municipality they serve, and use the property exclusively as their residence
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Excludes counties wholly contained in cities with populations of one million or more (effectively excluding New York City)
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Grants lifetime exemption to special police officers who complete more than 20 years of active service, provided they maintain primary residence in the county and the local government authorizes it
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 LOCAL GOVERNMENT
1/7/2026