N.Y.
Real Property Tax Law Section 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 Tax Law § 606 (Credits against tax)section six hundred six of the tax law, related to services as a volunteer firefighter or ambulance worker. * NB Effective January 1, 2026
Source:
Section 465 — Volunteer auxiliary police officers; certain counties, https://www.nysenate.gov/legislation/laws/RPT/465 (updated Dec. 12, 2025; accessed Dec. 13, 2025).