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

Property tax break for auxiliary police

This law gives active auxiliary police officers a property tax break on their home. You save 10% of the assessed value, up to $3,000 times the state equalization rate. It applies only to local taxes (city, town, village, county, school, or fire), not special assessments. Your county must have 338,000 to 340,000 people by the latest census, and your local board must adopt it after a public hearing. You must live in the area your auxiliary unit serves, the home must be your primary residence, and used only for living; any other use stays taxable. You must be certified active for at least 5 years under your agency’s rules. You cannot claim this if you also get a volunteer property tax exemption or the volunteer firefighter/ambulance worker income tax credit under Tax Law section 606. Apply with the local assessor on the commissioner’s form by the taxable status date. The law takes effect January 1 after enactment and applies to taxable status dates on or after that.