New York Senate Bill S09961

New York 2025-2026 Regular Session

• Introduced: 4/17/26
• Refer: 4/17/26

Caption

Authorizes local governments to provide a real property tax exemption on real property owned by certain volunteer auxiliary police officers in Suffolk county.

Impact

The enactment of S09961 would predominantly affect the financial obligations of volunteer auxiliary police officers residing in Suffolk County. By providing a tax reduction, the bill aims to support community members who contribute voluntarily to local law enforcement. The specific eligibility criteria include residency within the jurisdiction served by the volunteer department, the property being a primary residence, and exclusive use for residential purposes. The bill also mandates a certification process for officers to confirm their active status in the volunteer police force.

Summary

Bill S09961 proposes a real property tax exemption for certain volunteer auxiliary police officers in Suffolk County, New York. This bill allows local governments to exempt up to 10% of the assessed value of real property owned by active volunteer auxiliary police officers and their spouses from taxation for various local governmental purposes. The exemption is contingent upon the adoption of a local law by the city, town, or village in which the property is located, following a public hearing.

Contention

Despite the potential benefits, there may be contention surrounding the bill related to the financial impact on local budgets. Critics may argue that the tax exemption could reduce the revenue available to local governments, which may already face budgetary constraints. Additionally, concerns about ensuring that the exemption is applied uniformly and equitably might arise, especially if the certification and exemption process lacks clear guidelines. Local governments, while gaining some flexibility in tax exemption decisions, may also confront administrative challenges in managing these new exemptions effectively.