New York 2025-2026 Regular Session

New York Assembly Bill A04292

Introduced
2/4/25  
Refer
2/4/25  

Caption

Provides a partial tax exemption from real property taxes for real property owned by special police officers residing in any county, excluding any county wholly contained in a city with a population of one million or more.

Summary

Bill A04292 proposes to amend the real property tax law to provide a partial exemption from real property taxes for special police officers and their spouses residing in certain counties in New York. Specifically, the bill allows for a 10% exemption on the assessed value of their primary residence, provided that local governing bodies adopt the necessary laws or resolutions after public hearings. The exemption is applicable to various local taxes, excluding special assessments, and is contingent upon certain eligibility criteria being met by the special police officers.

Impact

If enacted, this bill would create a new exemption category under the real property tax law, specifically benefiting special police officers in eligible counties. It would require local municipalities to adopt laws to implement the exemption, potentially leading to a reduction in property tax revenues for those jurisdictions. The bill aims to recognize the service of special police officers by providing them with a financial benefit, which could influence local tax policies and the fiscal landscape of the affected areas.

Sentiment

The sentiment surrounding Bill A04292 appears to be generally supportive among those advocating for the recognition of special police officers' contributions. However, there may be concerns regarding the fiscal impact on local governments and the fairness of providing such exemptions, particularly in light of budget constraints. The lack of recorded votes or committee discussions suggests that the bill may still be in the early stages of consideration.

Contention

Notable points of contention may arise from local governments regarding the financial implications of granting tax exemptions to special police officers. Some stakeholders may argue that while the intent of the bill is commendable, it could place additional strain on local budgets, especially in counties that are already facing fiscal challenges. Additionally, there may be discussions about the criteria for eligibility and whether the exemption should extend to other public safety personnel.

Companion Bills

NY S03621

Same As Provides a partial tax exemption from real property taxes for real property owned by special police officers residing in any county, excluding any county wholly contained in a city with a population of one million or more.

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