BILL NUMBER: S9587A
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to providing a
tax exemption on real property owned by active auxiliary police officers
in local law enforcement agencies in certain counties
 
PURPOSE OR GENERAL IDEA OF BILL:
To allow local governments in Rockland County to provide a property tax
exemption to active auxiliary police officers.
 
SUMMARY OF PROVISIONS:
Section one of the bill amends the real property tax law by adding a new
Section 465 as it relates to providing a real property tax exemption to
active auxiliary police officers. The governing body of a city, village,
town, school district, fire district or county, after a public hearing,
may adopt a local law to allow auxiliary police officers to be eligible
to apply. for an exemption. In order to qualify for an exemption, an
applicant must reside in the city, town or village in which the auxilia-
ry police department is located. An applicant may only receive an
exemption on their primary residence, which must be used solely for
residential purposes. An applicant must be certified as an active member
by the law enforcement agency for at least five years before they may
apply for a tax exemption.
The bill also mandates that an active auxiliary police officer is not
eligible to receive a tax exemption if the applicant also receives a
real property tax exemption or an income tax credit related to their
services as a volunteer firefighter or volunteer ambulance worker.
Section two of the bill sets the effective date.
 
JUSTIFICATION:
Though volunteer firefighters and volunteer ambulance workers are
currently eligible to receive a property tax exemption in Rockland Coun-
ty, volunteer auxiliary police officers do not enjoy these same bene-
fits. The process of becoming and maintaining their status as an auxil-
iary police officer is significant, yet these individuals receive no
compensation for time served. Volunteer auxiliary police officers play a
significant role in Rockland County communities. This bill seeks to help
local police' departments retain current volunteer auxiliary police
officers and inspire others to serve their community.
 
PRIOR LEGISLATIVE HISTORY:
A.1986 of 2021-22, A.1963 of 2019-20, A.8896 of 2017-18.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to taxable
status dates occurring on or after such date.