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

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          8922

                               2025-2026 Regular Sessions

                                  I N  A S S E M B L Y

                                      July 16, 2025
                                       ___________

        Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
          tee on Real Property Taxation

        AN  ACT  to amend the real property tax law, in relation to enacting the
          "Nassau county auxiliary police tax exemption act"

          THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section  1.  Short  title. This act shall be known and may be cited as
     2  the "Nassau county auxiliary police tax exemption act".
     3    § 2. Legislative findings  and  intent.  The  legislature  finds  that
     4  auxiliary  police  officers in Nassau county, New York, provide valuable
     5  voluntary services to local law enforcement agencies,  enhancing  public
     6  safety and community welfare. Recognizing their dedication, the legisla-
     7  ture  intends  to  provide  financial  relief to active auxiliary police
     8  officers by granting an exemption of up to 10% on county  real  property
     9  taxes  for  their  primary residence, thereby supporting their continued
    10  service to the community.
    11    § 3. The real property tax law is amended  by  adding  a  new  section
    12  467-o to read as follows:
    13    §  467-O.  EXEMPTION  FOR  ACTIVE  AUXILIARY POLICE OFFICERS IN NASSAU
    14  COUNTY. 1. DEFINITIONS. FOR THE PURPOSES OF THIS SECTION, THE  FOLLOWING
    15  TERMS SHALL HAVE THE FOLLOWING MEANINGS:
    16    (A)  "ACTIVE AUXILIARY POLICE OFFICER" SHALL MEAN AN INDIVIDUAL WHO IS
    17  CURRENTLY SERVING AS A VOLUNTEER AUXILIARY POLICE OFFICER IN GOOD STAND-
    18  ING WITH A LOCAL LAW ENFORCEMENT AGENCY IN NASSAU COUNTY, NEW  YORK,  AS
    19  CERTIFIED BY THE RESPECTIVE AGENCY.
    20    (B)  "PRIMARY  RESIDENCE" SHALL MEAN THE REAL PROPERTY OWNED AND OCCU-
    21  PIED BY THE AUXILIARY POLICE OFFICER AS THEIR PRINCIPAL PLACE  OF  RESI-
    22  DENCE, AS DETERMINED BY THE COUNTY ASSESSOR.
    23    2.  ELIGIBILITY.  REAL  PROPERTY  LOCATED  IN NASSAU COUNTY, NEW YORK,
    24  OWNED AND OCCUPIED AS THE  PRIMARY  RESIDENCE  BY  AN  ACTIVE  AUXILIARY
    25  POLICE  OFFICER  SERVING  IN  A  LOCAL LAW ENFORCEMENT AGENCY WITHIN THE

         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13405-01-5
        A. 8922                             2

     1  COUNTY SHALL BE ELIGIBLE FOR AN  EXEMPTION  FROM  COUNTY  REAL  PROPERTY
     2  TAXES  OF  UP  TO  TEN  PERCENT, PROVIDED SUCH OFFICER MEETS ELIGIBILITY
     3  REQUIREMENTS ESTABLISHED BY THE COUNTY.
     4    3.  APPLICATION.  (A)  AN ACTIVE AUXILIARY POLICE OFFICER SEEKING SUCH
     5  EXEMPTION SHALL FILE AN APPLICATION WITH THE NASSAU COUNTY ASSESSOR,  ON
     6  A  FORM PRESCRIBED BY THE COUNTY, BY THE TAXABLE STATUS DATE ESTABLISHED
     7  BY THE COUNTY.
     8    (B) SUCH APPLICATION SHALL INCLUDE  PROOF  OF  ACTIVE  SERVICE  AS  AN
     9  AUXILIARY POLICE OFFICER, PROOF OF OWNERSHIP, AND PROOF OF PRIMARY RESI-
    10  DENCY, AS REQUIRED BY THE COUNTY.
    11    4.  EXEMPTION CALCULATION. SUCH EXEMPTION SHALL NOT EXCEED TEN PERCENT
    12  OF THE ASSESSED VALUE OF THE REAL PROPERTY FOR COUNTY REAL PROPERTY  TAX
    13  PURPOSES,  AS DETERMINED BY THE COUNTY ASSESSOR, AND SHALL APPLY ONLY TO
    14  TAXES LEVIED BY NASSAU COUNTY.
    15    5. TERMINATION OF EXEMPTION. SUCH EXEMPTION SHALL CEASE IF:
    16    (A) THE PROPERTY IS NO LONGER THE PRIMARY RESIDENCE OF  THE  AUXILIARY
    17  POLICE OFFICER;
    18    (B) THE INDIVIDUAL CEASES TO SERVE AS AN ACTIVE AUXILIARY POLICE OFFI-
    19  CER; OR
    20    (C) THE PROPERTY IS TRANSFERRED TO A NEW OWNER.
    21    6.  COUNTY AUTHORITY. NASSAU COUNTY MAY ESTABLISH ADDITIONAL ELIGIBIL-
    22  ITY CRITERIA, APPLICATION PROCEDURES, AND ADMINISTRATIVE  GUIDELINES  TO
    23  IMPLEMENT THIS EXEMPTION, PROVIDED SUCH CRITERIA ARE CONSISTENT WITH THE
    24  PROVISIONS OF THIS SECTION.
    25    §  4.  Severability. If any clause, sentence, paragraph, or section of
    26  this act shall be adjudged by any court of competent jurisdiction to  be
    27  invalid,  such  judgment  shall  not  affect,  impair, or invalidate the
    28  remainder thereof, but shall be confined in its operation to the clause,
    29  sentence, paragraph, or section adjudged to be invalid.
    30    § 5. This act shall take effect on the first of January next  succeed-
    31  ing  the  date  on  which  it shall have become a law and shall apply to
    32  taxable status dates occurring on or after such date.