New York S 3621: Provides a partial exemption from real property taxes for special police officers

Bill Text

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S03621 Summary:

BILL NOS03621 

&nbsp

SAME ASSAME AS A04292

&nbsp

SPONSORORTT

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §466-m, RPT L

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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.

Go to top S03621 Actions:

BILL NOS03621 

&nbsp

01/29/2025REFERRED TO LOCAL GOVERNMENT

01/07/2026REFERRED TO LOCAL GOVERNMENT

Go to topS03621 Committee&nbspVotes:

Go to topS03621 Floor&nbspVotes:

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

Go to topS03621 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3621

 2025-2026 Regular Sessions

 IN SENATE

 January 29, 2025
 ___________

 Introduced by Sen. ORTT -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to amend the real property tax law, in relation to providing a
 partial exemption from real property taxes for special police officers

 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 466-m to read as follows:
 3 § 466-m. Special police officers; certain county. 1. Real property
 4 owned by a special police officer, as defined by section one hundred
 5 fifty-eight of the town law, or such member and spouse residing in any
 6 county, excluding any county wholly contained in a city with a popu-
 7 lation of one million or more, shall be exempt from taxation to the
 8 extent of ten percent of the assessed value of such property for city,
 9 village, town, part town, special district, school district, fire
 10 district or county purposes, exclusive of special assessments, provided
 11 that the governing body of a city, village, town, school district, fire
 12 district or county, after a public hearing, adopts a local law, ordi-
 13 nance or resolution providing therefor.
 14 2. Such exemption shall not be granted to an enrolled special police
 15 officer residing in such county unless:
 16 (a) the applicant resides in the city, town or village which is served
 17 by such special police officer;
 18 (b) the property is the primary residence of the applicant;
 19 (c) the property is used exclusively for residential purposes;
 20 provided, however, that in the event any portion of such property is not
 21 used exclusively for the applicant's residence but is used for other
 22 purposes, such portion shall be subject to taxation and the remaining
 23 portion only shall be entitled to the exemption provided by this
 24 section; and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07087-01-5

 S. 3621 2

 1 (d) the applicant has been certified by the authority having jurisdic-
 2 tion over the special police officer and enrolled for at least two
 3 years. It shall be the duty and responsibility of the municipality,
 4 school district and/or fire district which adopts a local law, ordinance
 5 or resolution pursuant to this section to determine the procedure for
 6 certification.
 7 3. Any special police officer who accrues more than twenty years of
 8 active service and is so certified by the authority having jurisdiction
 9 over the special police officer, shall be granted the ten percent
 10 exemption as authorized by this section for the remainder of their life
 11 as long as their primary residence is located within such county,
 12 provided that the governing body of a city, village, town, school
 13 district, fire district or county, after a public hearing, adopts a
 14 local law, ordinance or resolution providing therefor.
 15 4. Application for such exemption shall be filed with the assessor or
 16 other agency, department or office designated by the municipality,
 17 school district and/or fire district offering such exemption on or
 18 before the taxable status date on a form as prescribed by the commis-
 19 sioner.
 20 5. No applicant who is a special police officer who by reason of such
 21 status is receiving any benefit under the provisions of this article on
 22 the effective date of this section shall suffer