New York S 7192: Establishes a property tax exemption for police officers who serve in the state of New York

Bill Text

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S07192 Summary:

BILL NOS07192 

&nbsp

SAME ASNo Same As

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SPONSORSCARCELLA-SPANTON

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COSPNSR

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MLTSPNSR

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Add §466-o, RPT L

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Establishes a property tax exemption for police officers who serve in the state of New York; establishes the rate of such tax exemption.

Go to top S07192 Actions:

BILL NOS07192 

&nbsp

04/03/2025REFERRED TO LOCAL GOVERNMENT

01/07/2026REFERRED TO LOCAL GOVERNMENT

Go to topS07192 Committee&nbspVotes:

Go to topS07192 Floor&nbspVotes:

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

Go to topS07192 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7192

 2025-2026 Regular Sessions

 IN SENATE

 April 3, 2025
 ___________

 Introduced by Sen. SCARCELLA-SPANTON -- 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 a real proper-
 ty tax exemption for property owned by persons employed as a police
 officer in the state of New York

 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-o to read as follows:
 3 § 466-o. Police service. 1. For the purposes of this section, the
 4 following terms shall have the following meanings:
 5 (a) "Latest class ratio" means the latest final class ratio estab-
 6 lished by the state board pursuant to title one of article twelve of
 7 this chapter for use in a special assessing unit as defined in section
 8 eighteen hundred one of this chapter.
 9 (b) "Latest state equalization rate" means the latest final equaliza-
 10 tion rate established by the state board pursuant to article twelve of
 11 this chapter.
 12 (c) "Qualified owner" means a police officer whose primary residence
 13 is within the boundaries of New York state.
 14 (d) "Qualified residential real property" means property owned by a
 15 qualified owner which is used exclusively for residential purposes;
 16 provided, however, that in the event that any portion of such property
 17 is not used exclusively for residential purposes, but is used for other
 18 purposes, such portion shall be subject to taxation and only the remain-
 19 ing portion used exclusively for residential purposes shall be subject
 20 to the exemption provided by this section.
 21 2. Each governing body of a county, city, town or village may after a
 22 public hearing adopt a local law or regulation to provide that qualify-
 23 ing residential real property of a qualified owner shall be exempt from
 24 taxation to the extent of fifteen percent of the assessed value of such

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11355-01-5

 S. 7192 2

 1 property, provided however, that such exemption shall not exceed twelve
 2 thousand dollars or the product of twelve thousand dollars multiplied by
 3 the latest state equalization rate of the assessing unit, or, in the
 4 case of a special assessing unit, the latest class ratio, whichever is
 5 less.
 6 3. The exemptions from taxation provided by this section shall be
 7 applicable to any county, city, town or village, but shall not be appli-
 8 cable to taxes levied for school purposes.
 9 4. Application for exemption shall be made by the owner, or all of the
 10 owners, of the property on a form prescribed by the state board. The
 11 owner or owners shall file the completed form in the assessor's office
 12 on or before the first appropriate taxable status date. The owner or
 13 owners of the property shall be required to refile each year. Applicants
 14 shall refile on or before the appropriate taxable status date. Any
 15 applicant convicted of willfully making any false statement in the
 16 application for such exemption shall be subject to the penalties
 17 prescribed in the penal law.
 18 5. A local law adopted pursuant to this section may be repealed by the
 19 governing body of the applicable county, city, town, or village. Such
 20 repeal shall occur at least ninety days prior to the taxable status date
 21 of such county, city, town, or village.
 22 § 2. This act shall take effect on the second day of January next
 23 su