Bill Text: NY S06741 | 2009-2010 | General Assembly | Introduced

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Bill Title: Establishes a real property tax exemption for enrolled members of auxiliary police organizations; provides that real property owned by an enrolled member of an auxiliary police organization or such enrolled member and spouse shall be exempt from taxation to the extent of ten percent of the assessed value of such property.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2010-02-02 - REFERRED TO LOCAL GOVERNMENT [S06741 Detail]

Download: New_York-2009-S06741-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6741
                                   I N  S E N A T E
                                   February 2, 2010
                                      ___________
       Introduced  by  Sens.  HANNON, LARKIN, MORAHAN -- 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 establishing a
         real  property  tax exemption for enrolled members of auxiliary police
         organizations
         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-j to read as follows:
    3    S 466-J. MEMBERS OF AUXILIARY POLICE ORGANIZATIONS. 1.  REAL  PROPERTY
    4  OWNED  BY AN ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION OR SUCH
    5  ENROLLED MEMBER AND SPOUSE SHALL BE EXEMPT FROM TAXATION TO  THE  EXTENT
    6  OF TEN PERCENT OF THE ASSESSED VALUE OF SUCH PROPERTY FOR VILLAGE, TOWN,
    7  PART  TOWN,  SPECIAL  DISTRICT  OR COUNTY PURPOSES, EXCLUSIVE OF SPECIAL
    8  ASSESSMENTS, PROVIDED THAT THE GOVERNING BODY  OF  A  VILLAGE,  TOWN  OR
    9  COUNTY,  AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
   10  UTION PROVIDING THEREFOR; PROVIDED FURTHER, HOWEVER, THAT SUCH EXEMPTION
   11  SHALL IN NO EVENT EXCEED THREE THOUSAND DOLLARS MULTIPLIED BY THE LATEST
   12  STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH SUCH REAL  PROP-
   13  ERTY IS LOCATED.
   14    2.  SUCH  EXEMPTION  SHALL  NOT BE GRANTED TO AN ENROLLED MEMBER OF AN
   15  AUXILIARY POLICE ORGANIZATION UNLESS:
   16    (A) THE MEMBER RESIDES IN THE CITY, TOWN OR VILLAGE WHICH IS SERVED BY
   17  SUCH ORGANIZATION;
   18    (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE MEMBER;
   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  MEMBER'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
   25    (D) THE MEMBER HAS BEEN CERTIFIED BY THE AUTHORITY HAVING JURISDICTION
   26  OVER  THE  AUXILIARY  POLICE  ORGANIZATION AS AN ENROLLED MEMBER OF SUCH
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07253-01-9
       S. 6741                             2
    1  AUXILIARY POLICE ORGANIZATION FOR AT LEAST FIVE YEARS. IT SHALL  BE  THE
    2  DUTY  AND  RESPONSIBILITY  OF THE MUNICIPALITY WHICH ADOPTS A LOCAL LAW,
    3  ORDINANCE OR RESOLUTION PURSUANT TO THIS SECTION TO DETERMINE THE PROCE-
    4  DURE FOR CERTIFICATION.
    5    3. ANY ENROLLED MEMBER OF AN AUXILIARY POLICE ORGANIZATION WHO ACCRUES
    6  MORE  THAN  TWENTY  YEARS  OF  ACTIVE SERVICE AND IS SO CERTIFIED BY THE
    7  AUTHORITY HAVING JURISDICTION FOR  THE  AUXILIARY  POLICE  ORGANIZATION,
    8  SHALL BE GRANTED THE TEN PERCENT EXEMPTION AS AUTHORIZED BY THIS SECTION
    9  FOR THE REMAINDER OF HIS OR HER LIFE AS LONG AS HIS OR HER PRIMARY RESI-
   10  DENCE  IS  LOCATED WITHIN SUCH A COUNTY PROVIDED THAT THE GOVERNING BODY
   11  OF A VILLAGE, TOWN OR COUNTY, AFTER A PUBLIC  HEARING,  ADOPTS  A  LOCAL
   12  LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
   13    4.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR OR
   14  OTHER AGENCY, DEPARTMENT OR OFFICE DESIGNATED BY THE MUNICIPALITY OFFER-
   15  ING SUCH EXEMPTION ON OR BEFORE THE TAXABLE STATUS DATE  ON  A  FORM  AS
   16  PRESCRIBED BY THE STATE BOARD.
   17    5.  NO  ENROLLED  MEMBER  OF  AN  AUXILIARY POLICE ORGANIZATION WHO IS
   18  RECEIVING ANY BENEFIT UNDER THE PROVISIONS OF THIS ARTICLE ON THE EFFEC-
   19  TIVE DATE OF THIS SECTION SHALL SUFFER ANY DIMINUTION  OF  SUCH  BENEFIT
   20  BECAUSE OF THE PROVISIONS OF THIS SECTION.
   21    S 2. This act shall take effect immediately and shall apply to assess-
   22  ment rolls prepared on the basis of taxable status dates occurring on or
   23  after such date.