New York Senate Bill S06977

New York 2025-2026 Regular Session

• Introduced: 3/27/25
• Refer: 3/27/25
• Engrossed: 6/12/25
• Refer: 6/12/25
• Engrossed: 6/17/25
• Enrolled: 12/1/25
• Chaptered: 12/5/25
• Passed: 12/5/25

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 three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.

Summary

Bill S06977 proposes to amend the real property tax law to provide a tax exemption for real property owned by active auxiliary police officers in certain counties of New York. Specifically, the bill allows for a ten percent exemption on the assessed value of such properties, with a cap of three thousand dollars multiplied by the latest state equalization rate. This exemption is contingent upon local governing bodies adopting a resolution or ordinance after a public hearing. The bill also establishes eligibility criteria for applicants, including residency requirements and a minimum service period of five years as an active auxiliary police officer.

Impact

If enacted, this bill would create a new tax exemption category under New York's real property tax law specifically for auxiliary police officers in designated counties. This could lead to a reduction in property tax revenue for local governments, depending on the number of officers who qualify and the assessed values of their properties. The bill emphasizes the importance of local governance by requiring municipalities to adopt specific local laws to implement the exemption, thereby allowing for flexibility in how the exemption is applied across different jurisdictions.

Sentiment

The sentiment surrounding Bill S06977 appears to be overwhelmingly positive, as evidenced by the voting history. The bill passed the Senate with a vote of 58 to 1 and received unanimous support in the Assembly with a vote of 141 to 0. This strong bipartisan support suggests that lawmakers recognize the value of auxiliary police officers and are willing to provide them with financial incentives for their service.

Contention

While the bill has garnered significant support, there may be some contention regarding the financial implications for local governments and the potential for unequal application of the exemption across different municipalities. Some lawmakers may express concerns about the fairness of providing tax breaks to certain groups while others do not receive similar benefits. Additionally, there may be discussions about the criteria for certification of active service and the administrative burden placed on local governments to manage the exemption process.