New York Assembly Bill A08922

New York 2025-2026 Regular Session

• Introduced: 7/16/25
• Refer: 7/16/25
• Refer: 1/7/26

Caption

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than 1.38 million and less than 1.42 million, determined in accordance with the latest federal decennial census.

Summary

This bill creates a new real property tax exemption for active auxiliary police officers in Nassau County. It adds a new section to the Real Property Tax Law authorizing a county real property tax exemption of up to 10% for the primary residence of an active auxiliary police officer serving in a local law enforcement agency in Nassau County, so long as the officer meets county-established eligibility requirements. The bill defines key terms such as “active auxiliary police officer” and “primary residence,” and requires applicants to file with the Nassau County assessor and provide proof of active service, ownership, and residency. The exemption applies only to county real property taxes, not to other local or school taxes, and it is limited to property that is owned and occupied as the officer’s principal residence. The exemption ends if the property is no longer the officer’s primary residence, if the officer stops serving as an active auxiliary police officer, or if the property is transferred to a new owner. Nassau County is given authority to adopt additional administrative rules and eligibility criteria, as long as they remain consistent with the statute. The bill would take effect on January 1 following enactment and would apply to taxable status dates on or after that date.

Impact

The bill would amend the Real Property Tax Law by adding a new Nassau County-specific exemption provision for auxiliary police officers. It would create a new local property tax benefit affecting county tax rolls and county assessors’ administration, while leaving state tax law otherwise unchanged. The practical effect would be to reduce county property tax liability for qualifying auxiliary police officers on their primary residences, subject to county oversight and verification procedures.

Sentiment

No committee transcript or recorded vote information is provided, so there is no documented debate or formal vote history to gauge legislative sentiment. Based on the bill text, the measure is framed positively as a recognition of volunteer public service and a modest financial benefit for community safety contributors. The overall tone is supportive of auxiliary police officers and their role in local law enforcement.

Contention

The main potential points of contention are fiscal and administrative rather than ideological. The bill limits the benefit to Nassau County and to active auxiliary police officers, which may raise questions about why similar volunteers elsewhere are excluded. Another possible issue is the county’s discretion to set additional eligibility criteria and administer the exemption, which could lead to debate over uniformity, verification burdens, and the revenue impact on county taxpayers. No specific opposition is documented in the provided materials.