A 8922 New York Assembly · 2025 Regular Session

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties

Summary

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than 1.38 million and less than 1.42 million, determined in accordance with the latest federal decennial census.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Jul 2025

Committee Review

Floor Vote

Governor

Introduced Jul 16, 2025 Last action May 21, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

A8922A → A8922B · 6 edits

MODERATE

The bill was expanded from a Nassau County-specific measure to a statewide program for active auxiliary police officers in counties with populations between 1.38 million and 1.42 million. The new version broadens eligibility to include the officer's spouse and allows the exemption to apply to various local tax types (city, town, school, etc.), not just county taxes. It also introduces stricter requirements, such as a mandatory five-year service certification and a three-thousand-dollar dollar cap on the exemption value.

Scope change

The bill's scope changed from a single-county pilot program in Nassau to a statewide initiative applicable to specific counties based on population thresholds.

SCOPE

Expanded applicability from Nassau County only to any county with a population between 1,380,000 and 1,420,000.

ELIGIBILITY

Added eligibility for the officer's spouse to claim the tax exemption alongside the officer.

REQUIREMENT

Introduced a new requirement that applicants must be certified as active members for at least five years.

Added a prohibition preventing officers who receive other volunteer tax exemptions (like for firefighters) from claiming this one.

Expanded the types of local taxes covered by the exemption to include city, village, town, school, and fire district taxes, not just county taxes.

FISCAL

Changed the exemption calculation to be capped at $3,000 multiplied by the state equalization rate, rather than a flat 10% of assessed value.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 21, 2026

Lower · Passed

PRINT NUMBER 8922B

lower

May 21, 2026

Lower · Passed

AMEND (T) AND RECOMMIT TO REAL PROPERTY TAXATION

lower

May 11, 2026

Lower · Passed

PRINT NUMBER 8922A

lower

May 11, 2026

Lower · Passed

AMEND AND RECOMMIT TO REAL PROPERTY TAXATION

lower

Jan 7, 2026

Committee

REFERRED TO REAL PROPERTY TAXATION

lower

Jul 16, 2025

Committee

REFERRED TO REAL PROPERTY TAXATION

lower

1 primary · 1 co-sponsor