N.Y. Real Property Tax Law § 465: Volunteer auxiliary police officers; certain counties

§ 465. Volunteer auxiliary police officers; certain counties. 1. Real

property owned by an active auxiliary police officer in a local law

enforcement agency or such active officer and spouse residing in any

county 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, shall be exempt

from taxation to the extent of ten percent of the assessed value of such

property for city, village, town, part town, special district, school

district, fire district or county purposes, exclusive of special

assessments, provided that the governing body of a city, village, town,

school district, fire district or county, after a public hearing, adopts

a local law, ordinance or resolution providing therefor, provided

further, however, that such exemption shall in no event exceed three

thousand dollars multiplied by the latest state equalization rate for

the assessing unit in which real property is located.

2. Such exemption shall not be granted to an active auxiliary police

officer in a local law enforcement agency residing in such county

unless:

(a) the applicant resides in the city, town or village which is served

by such auxiliary police department;

(b) the property is the primary residence of the applicant;

(c) the property is used exclusively for residential purposes;

provided however, that in the event any portion of such property is not

used exclusively for the applicant's residence but is used for other

purposes, such portion shall be subject to taxation and the remaining

portion only shall be entitled to the exemption provided by this

section; and

(d) the applicant has been certified by the law enforcement agency in

which such volunteer auxiliary police officer serves as being an active

member as determined by the local enforcement agency's standards for at

least five years. It shall be the duty and responsibility of the

municipality, school district and/or fire district which adopts a local

law, ordinance or resolution pursuant to this section to determine the

procedure for certification.

3. Application for such exemption shall be filed with the assessor or

other agency, department or office designated by the municipality,

school district and/or fire district offering such exemption on or

before the taxable status date on a form as prescribed by the

commissioner.

4. An active auxiliary police officer shall not be eligible to receive

the exemption if such applicant receives either a real property tax

exemption pursuant to this title, or an income tax credit pursuant to

section six hundred six of the tax law, related to services as a

volunteer firefighter or ambulance worker.