Provides a real property tax exemption on real property owned by certain volunteer auxiliary police officers
This bill would add a new section to the Real Property Tax Law creating a local-option property tax exemption for certain active volunteer auxiliary police officers in Suffolk County. The exemption would apply to real property owned by an eligible officer, or by the officer and spouse, and would reduce taxable assessed value by 10 percent, subject to a cap tied to the state equalization rate and limited to a maximum of $3,000 multiplied by that rate. The exemption would only be available if the relevant city, town, village, school district, fire district, or county adopts a local law, ordinance, or resolution after a public hearing.
To qualify, the officer must live in the municipality served by the auxiliary police department, use the property as a primary residence, use it exclusively for residential purposes, and have at least five years of active certified service. The bill also requires an application to be filed by the taxable status date and bars recipients from also receiving certain other volunteer-based property tax or income tax benefits tied to volunteer firefighters or ambulance workers. The act would take effect on January 1 following enactment and would apply to taxable status dates on or after that date.
The bill would amend the Real Property Tax Law by creating a new, narrowly targeted exemption for volunteer auxiliary police officers in a specific Suffolk County population range, while leaving implementation to local governments that choose to opt in. It would affect municipal, school district, fire district, town, village, and county property tax rolls by reducing assessed taxable value for eligible homeowners, and it would require local administrative procedures for certification and application processing. The measure would not create a mandatory statewide exemption; instead, it authorizes local adoption and sets eligibility and filing rules for participating jurisdictions.
The available context shows the bill was introduced and referred to the Assembly Committee on Real Property Taxation, with no recorded votes or committee transcript excerpts provided. Based on the text, the bill appears designed as a supportive tax benefit for long-serving volunteer auxiliary police officers, suggesting a generally favorable intent toward public safety volunteers. Because no discussion or vote history is available, there is no documented opposition or support beyond the bill’s sponsorship and referral status.
The main points of potential contention are the bill’s narrow geographic scope, its restriction to a Suffolk County population band, and its local-option structure, which means the benefit would depend on separate action by each participating municipality or district. Eligibility is also limited by several conditions, including primary-residence use, exclusive residential use, and at least five years of certified active service, which could exclude some volunteers. Another possible issue is the prohibition on receiving overlapping volunteer firefighter or ambulance-worker tax benefits, which may be viewed as preventing double benefits but could also limit relief for individuals serving in multiple volunteer roles.