Loading chat...

NY S06977

Bill

Status

Enrolled

12/1/2025

Primary Sponsor

Peter Harckham

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Provides 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 latest federal census

  • Caps the exemption at $3,000 multiplied by the 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 offer the exemption

  • Eligibility requires the officer to have at least 5 years of active service, 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 services

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

DELIVERED TO GOVERNOR

12/1/2025

Committee Referrals

Real Property Taxation6/12/2025
Rules6/12/2025
Local Government3/27/2025

Full Bill Text

No bill text available