New York A 8922: Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties

Bill Text

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A08922 Summary:

BILL NOA08922B

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SAME ASSAME AS S10521

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SPONSORBrown E

&nbsp

COSPNSRBlumencranz

&nbsp

MLTSPNSR

&nbsp

Add §465-a, RPT L

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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 1.38 million and less than 1.42 million, determined in accordance with the latest federal decennial census.

Go to top A08922 Actions:

BILL NOA08922B

&nbsp

07/16/2025referred to real property taxation

01/07/2026referred to real property taxation

05/11/2026amend and recommit to real property taxation

05/11/2026print number 8922a

05/21/2026amend (t) and recommit to real property taxation

05/21/2026print number 8922b

Go to topA08922 Committee&nbspVotes:

Go to topA08922 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA08922 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8922--B

 2025-2026 Regular Sessions

 IN ASSEMBLY

 July 16, 2025
 ___________

 Introduced by M. of A. E. BROWN, BLUMENCRANZ -- read once and referred
 to the Committee on Real Property Taxation -- recommitted to the
 Committee on Real Property Taxation in accordance with Assembly Rule
 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as
 amended and recommitted to said committee -- again reported from said
 committee with amendments, ordered reprinted as amended and recommit-
 ted to said committee

 AN ACT to amend the real property tax law, in relation to providing a
 tax exemption on real property owned by active auxiliary police offi-
 cers in local law enforcement agencies in certain counties

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The real property tax law is amended by adding a new
 2 section 465-a to read as follows:
 3 § 465-a. Volunteer auxiliary police officers; certain counties. 1.
 4 Real property owned by an active auxiliary police officer in a local law
 5 enforcement agency or such active officer and spouse residing in any
 6 county having a population of more than one million three hundred eighty
 7 thousand and less than one million four hundred twenty thousand, deter-
 8 mined in accordance with the latest federal decennial census, shall be
 9 exempt from taxation to the extent of ten percent of the assessed value
 10 of such property for city, village, town, part town, special district,
 11 school district, fire district or county purposes, exclusive of special
 12 assessments, provided that the governing body of a city, village, town,
 13 school district, fire district or county, after a public hearing, adopts
 14 a local law, ordinance or resolution providing therefor, provided
 15 further, however, that such exemption shall in no event exceed three
 16 thousand dollars multiplied by the latest state equalization rate for
 17 the assessing unit in which real property is located.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13405-03-6

 A. 8922--B 2

 1 2. Such exemption shall not be granted to an active auxiliary police
 2 officer in a local law enforcement agency residing in such county
 3 unless:
 4 (a) the applicant resides in the city, town or village which is served
 5 by such auxiliary police department;
 6 (b) the property is the primary residence of the applicant;
 7 (c) the property is used exclusively for residential purposes;
 8 provided however, that in the event any portion of such property is not
 9 used exclusively for the applicant's residence but is used for other
 10 purposes, such portion shall be subject to taxation and the remaining
 11 portion only shall be entitled to the exemption provided by this
 12 section; and
 13 (d) the applicant has been certified by the law enforcement agency in
 14 which such volunteer auxiliary police officer serves as being an active
 15 member as determined by the local enforcement agency's standards for at
 16 least five years. It shall be the duty and responsibility of the munici-
 17 pality, school district and/or fire district which adopts a local law,
 18 ordinance or resolution pursuant to this section to determine the proce-