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A05967 Summary:

BILL NOA05967
 
SAME ASSAME AS S06040
 
SPONSORCook
 
COSPNSR
 
MLTSPNSR
 
Add §207-r, Gen Muni L; amd §58, Civ Serv L; amd §§1310 & 606, add §1330-a, Tax L; add §466-l, RPT L; add §677-b, Ed L
 
Allows salary and civil service exam credits for police officers in certain cities and property tax credits for resident officers and student loan forgiveness program for certain police officers.
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A05967 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5967
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 24, 2023
                                       ___________
 
        Introduced  by  M. of A. COOK -- read once and referred to the Committee
          on Governmental Employees
 
        AN ACT to amend the general municipal law and the civil service law,  in
          relation  to salary and civil service exam credits for police officers
          in certain cities; to amend the tax law and the real property tax law,
          in relation to establishing certain tax credits  for  resident  police
          officers;  and  to  amend the education law, in relation to the police
          officer loan forgiveness program
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  The  general  municipal  law  is  amended by adding a new
     2  section 207-r to read as follows:
     3    § 207-r. Salaries of police officers  who  are  residents  of  certain
     4  cities.  A  city  with  a  population of one hundred thousand or more is
     5  hereby authorized to adopt a local law to provide that the salary  of  a
     6  police officer of such city who is a resident thereof shall be increased
     7  by an amount of five percent or more of such officer's base salary.
     8    §  2.  Section  58 of the civil service law is amended by adding a new
     9  subdivision 7 to read as follows:
    10    7. (a) A city with a population of one hundred  thousand  or  more  is
    11  authorized to adopt a local law which would grant residents of such city
    12  additional  credits in competitive examinations for original appointment
    13  as a police officer pursuant to this section.
    14    (b) In the event of the enactment of a local law pursuant to paragraph
    15  (a) of this subdivision, on an eligible list resulting  from  a  compet-
    16  itive  examination  for  original  appointment  as a police officer, the
    17  names of the eligible shall be entered in the order of their  respective
    18  final  earned ratings on examination, with the name of the eligible with
    19  the highest final earned rating at  the  head  of  such  list,  provided
    20  however,  that  for  the purposes of determining final earned ratings, a
    21  person who is a resident of such city shall be entitled to receive  five
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07537-01-3

        A. 5967                             2
 
     1  points  additional  credit. Such additional credit shall be added to the
     2  final earned rating after such person has qualified in  the  competitive
     3  examination  and  shall  be granted only at the time of establishment of
     4  the resulting eligible list.
     5    (c)  Any  candidate  who  believes that he or she is entitled to addi-
     6  tional credit as provided in this section, may make an  application  for
     7  such  additional  credit at any time between the date of application for
     8  the examination and the date of the establishment of the eligible  list.
     9  Such  candidate shall provide appropriate documentary proof of residency
    10  as required by such city of residency.
    11    (d) The additional credit provided by this section shall be  in  addi-
    12  tion to any additional credit that may be granted pursuant to any gener-
    13  al, special or local law.
    14    (e) Any local law adopted pursuant to this section shall be applicable
    15  only  to  competitive  examinations for original appointment as a police
    16  officer of such city which are held  at  least  thirty  days  after  the
    17  adoption of such local law.
    18    § 3. Section 1310 of the tax law is amended by adding a new subsection
    19  (h) to read as follows:
    20    (h)  Resident  police  officer  credit.  (1) Notwithstanding any other
    21  provision of law to the contrary, any city imposing  a  tax  under  this
    22  article is hereby authorized and empowered to adopt and amend local laws
    23  for any taxable year beginning after two thousand twenty-four, as speci-
    24  fied  in such local laws, providing for a resident police officer credit
    25  to be allowed as provided for  in  paragraphs  two  and  three  of  this
    26  subsection.
    27    (2)  The credit shall be allowed against the taxes imposed pursuant to
    28  the authority of this article after the allowance of any  other  credits
    29  allowed  by  this  article. If the credit exceeds the tax as so reduced,
    30  the taxpayer may receive,  and  the  state  comptroller,  subject  to  a
    31  certificate  of  the  commissioner, shall pay as an overpayment, without
    32  interest, the amount of such excess to the taxpayer.
    33    (3) The credit shall be equal to five hundred dollars multiplied by  a
    34  fraction,  the numerator of which is the number of days during the taxa-
    35  ble year that the taxpayer was serving as a police officer while a  city
    36  resident  and  the  denominator  of  which is the number of days in such
    37  taxable year.
    38    § 4. The tax law is amended by adding a new section 1330-a to read  as
    39  follows:
    40    §  1330-a.  Resident  police  officer  credit. (a) Notwithstanding any
    41  other provision of law to the contrary, any city imposing  a  tax  under
    42  this article is hereby authorized and empowered to adopt and amend local
    43  laws  for any taxable year beginning after two thousand twenty-three, as
    44  specified in such local laws, providing for a  resident  police  officer
    45  credit  to be allowed as provided for in subsections (b) and (c) of this
    46  section.
    47    (b) The credit shall be allowed against the taxes imposed pursuant  to
    48  the  authority  of this article after the allowance of any other credits
    49  allowed by this article. If the credit exceeds the tax  as  so  reduced,
    50  the  taxpayer  may  receive,  and  the  state  comptroller, subject to a
    51  certificate of the commissioner, shall pay as  an  overpayment,  without
    52  interest, the amount of such excess to the taxpayer.
    53    (c)  The  credit shall be equal to one hundred dollars multiplied by a
    54  fraction, the numerator of which is the number of days during the  taxa-
    55  ble  year that the taxpayer was serving as a police officer while a city

        A. 5967                             3
 
     1  resident and the denominator of which is the  number  of  days  in  such
     2  taxable year.
     3    §  5. Section 606 of the tax law is amended by adding a new subsection
     4  (p-1) to read as follows:
     5    (p-1) Resident police officer credit. (1) A  resident  police  officer
     6  credit  shall  be  allowed  against  the  taxes  imposed pursuant to the
     7  authority of this article after  the  allowance  of  any  other  credits
     8  allowed  by  this  article. If the credit exceeds the tax as so reduced,
     9  the taxpayer may receive,  and  the  state  comptroller,  subject  to  a
    10  certificate  of  the  commissioner, shall pay as an overpayment, without
    11  interest, the amount of such excess to the taxpayer.
    12    (2) The credit shall be equal to five hundred dollars multiplied by  a
    13  fraction,  the numerator of which is the number of days during the taxa-
    14  ble year that the taxpayer was serving as a police officer while a resi-
    15  dent of a city which, if authorized to, is providing a real property tax
    16  exemption pursuant to section four hundred sixty-six-l of the real prop-
    17  erty tax law and which, if authorized by this chapter to  impose  a  tax
    18  upon  the personal income of residents, is providing a tax credit pursu-
    19  ant to subsection (h) of section thirteen hundred ten of this chapter or
    20  section thirteen hundred thirty-a of this chapter and the denominator of
    21  which is the number of days in such taxable year.
    22    § 6. The real property tax law is amended  by  adding  a  new  section
    23  466-l to read as follows:
    24    §  466-l.  Resident police officer credit. 1. Real property, in a city
    25  with a population of over one hundred  thousand,  owned  by  a  resident
    26  police  officer or such officer and spouse shall be exempt from taxation
    27  for city purposes to the extent of ten thousand  dollars  multiplied  by
    28  the  latest state equalization rate for the assessing unit in which such
    29  real property is located; provided that the governing body of such city,
    30  after a public hearing, adopts a  local  law,  ordinance  or  resolution
    31  providing therefor.
    32    2.  Such  exemption  shall  not  be  granted unless: (a) the applicant
    33  resides in the city where he or she serves as a police officer;
    34    (b) the property is the primary residence of the applicant;
    35    (c)  the  property  is  used  exclusively  for  residential  purposes;
    36  provided  however, that in the event any portion of such property is not
    37  used exclusively for the applicant's residence but  is  used  for  other
    38  purposes,  such  portion  shall be subject to taxation and the remaining
    39  portion only shall  be  entitled  to  the  exemption  provided  by  this
    40  section; and
    41    (d) the applicant has been certified by such city as a police officer.
    42    3.  Application for such exemption shall be filed with the assessor on
    43  or before the taxable status date on a form as prescribed by  the  state
    44  board.
    45    4.  The  provisions of this section shall not apply to any city with a
    46  population of one million  or more.
    47    § 7. The education law is amended by adding a  new  section  677-b  to
    48  read as follows:
    49    §  677-b.  Police officer loan forgiveness program. 1.  Certification.
    50  Police officer loan forgiveness awards shall be awarded each year.  Such
    51  awards shall be allocated as provided in this section to eligible police
    52  officers as certified to the commissioner by the president.
    53    2.  Eligibility. A police officer shall be eligible for an award under
    54  this section provided that (a) such person resides  in  a  city  with  a
    55  population of one hundred thousand or more which has enacted a local law
    56  providing  for  such  police  officer loan forgiveness program, (b) such

        A. 5967                             4
 
     1  police officer is employed in such city as a  police  officer,  and  (c)
     2  such police officer incurred student loan expense while attending either
     3  the city or state university of the state of New York.
     4    3. Duration. Each award shall entitle the recipient to an annual award
     5  and  a recipient shall be eligible for no more than a total of two thou-
     6  sand dollars a year for a maximum of six years.
     7    4. Calculation of award amounts. The commissioner shall be responsible
     8  for calculating the dollar amount of each award that eligible candidates
     9  may receive from this program.
    10    5. Student loan expense. Student loan expense shall mean  the  cumula-
    11  tive  total  of the annual student loans covering the cost of attendance
    12  at either the city or state university of the state of  New  York  which
    13  are  outstanding  when  application for such program is made pursuant to
    14  subdivision six of this section. Interest paid or due  on  such  student
    15  loans  that an applicant has taken out for use in paying for such educa-
    16  tion shall be considered eligible for reimbursement under this program.
    17    6. Application and selection. Application shall be made to the commis-
    18  sioner in a manner prescribed by the commissioner.
    19    7. Award disbursement. Annual award disbursements shall be the respon-
    20  sibility of the commissioner. The commissioner  shall  forward  approved
    21  applications to the president no later than ninety days after receipt of
    22  such  applications.  Within  forty-five days, the president shall verify
    23  the approved applicants' eligibility and total student loan expense.
    24    8. Notification. The president shall notify the  commissioner  of  the
    25  award  entitlement for each approved applicant pursuant to the verifica-
    26  tion performed in subdivision seven of this section.
    27    § 8. This act shall take effect immediately, provided that section six
    28  of this act shall take effect on the first of  January  next  succeeding
    29  the  date on which it shall have become a law and shall apply to taxable
    30  status dates occurring on or after such date.
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