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

Property tax relief for auxiliary police officers

The law allows local governments to adopt a property tax break for active auxiliary police officers after a public hearing. The officer and home must be in a New York county with more than 338,000 and fewer than 340,000 residents. Population is measured by the latest federal census taken every 10 years. The exemption removes 10% of the home's qualifying residential assessed value, capped at $3,000 multiplied by the assessing unit's latest state equalization rate. This reduces taxable value, not the tax bill by $3,000; savings depend on local tax rates. The officer must own the home alone or with a spouse and use it as their primary residence. The officer must live in the city, town, or village served by the auxiliary police department. The law enforcement agency must certify at least five years of active membership, using procedures set by the adopting local bodies. Applications must reach the assessor or designated office by the taxable status date, using the state-prescribed form. Officers cannot claim this exemption while receiving another property tax exemption under the same state-law title or the volunteer firefighter/ambulance worker income tax credit. Where adopted, it covers city, village, town, part-town, special district, school district, fire district, and county taxes. Special assessments and any nonresidential portion remain taxable. The law takes effect January 1 after it became law and covers taxable status dates on or after that date.