§ 465 — Volunteer auxiliary police officers; certain counties

§ 465. Volunteer auxiliary police officers; certain counties. 1. Real\nproperty owned by an active auxiliary police officer in a local law\nenforcement agency or such active officer and spouse residing in any\ncounty having a population of more than three hundred thirty-eight\nthousand and less than three hundred forty thousand, determined in\naccordance with the latest federal decennial census, shall be exempt\nfrom taxation to the extent of ten percent of the assessed value of such\nproperty for city, village, town, part town, special district, school\ndistrict, fire district or county purposes, exclusive of special\nassessments, provided that the governing body of a city, village, town,\nschool district, fire district or county, after a public hearing, adopts\na local law, ordinance or resolution providing therefor, provided\nfurther, however, that such exemption shall in no event exceed three\nthousand dollars multiplied by the latest state equalization rate for\nthe assessing unit in which real property is located.\n 2. Such exemption shall not be granted to an active auxiliary police\nofficer in a local law enforcement agency residing in such county\nunless:\n (a) the applicant resides in the city, town or village which is served\nby such auxiliary police department;\n (b) the property is the primary residence of the applicant;\n (c) the property is used exclusively for residential purposes;\nprovided however, that in the event any portion of such property is not\nused exclusively for the applicant's residence but is used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be entitled to the exemption provided by this\nsection; and\n (d) the applicant has been certified by the law enforcement agency in\nwhich such volunteer auxiliary police officer serves as being an active\nmember as determined by the local enforcement agency's standards for at\nleast five years. It shall be the duty and responsibility of the\nmunicipality, school district and/or fire district which adopts a local\nlaw, ordinance or resolution pursuant to this section to determine the\nprocedure for certification.\n 3. Application for such exemption shall be filed with the assessor or\nother agency, department or office designated by the municipality,\nschool district and/or fire district offering such exemption on or\nbefore the taxable status date on a form as prescribed by the\ncommissioner.\n 4. An active auxiliary police officer shall not be eligible to receive\nthe exemption if such applicant receives either a real property tax\nexemption pursuant to this title, or an income tax credit pursuant to\nsection six hundred six of the tax law, related to services as a\nvolunteer firefighter or ambulance worker.\n