Bill Text: NY S03131 | 2011-2012 | General Assembly | Introduced


Bill Title: 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.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2012-01-05 - PRINT NUMBER 3131A [S03131 Detail]

Download: New_York-2011-S03131-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3131
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   February 9, 2011
                                      ___________
       Introduced by Sens. HUNTLEY, DIAZ, PARKER, SAMPSON, SAVINO -- read twice
         and ordered printed, and when printed to be committed to the Committee
         on Local Government
       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    S  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    S 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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02523-01-1
       S. 3131                             2
    1  PERSON  WHO IS A RESIDENT OF SUCH CITY SHALL BE ENTITLED TO RECEIVE FIVE
    2  POINTS ADDITIONAL CREDIT. SUCH ADDITIONAL CREDIT SHALL BE ADDED  TO  THE
    3  FINAL  EARNED  RATING AFTER SUCH PERSON HAS QUALIFIED IN THE COMPETITIVE
    4  EXAMINATION  AND  SHALL  BE GRANTED ONLY AT THE TIME OF ESTABLISHMENT OF
    5  THE RESULTING ELIGIBLE LIST.
    6    (C) ANY CANDIDATE WHO BELIEVES THAT HE OR SHE  IS  ENTITLED  TO  ADDI-
    7  TIONAL  CREDIT  AS PROVIDED IN THIS SECTION, MAY MAKE AN APPLICATION FOR
    8  SUCH ADDITIONAL CREDIT AT ANY TIME BETWEEN THE DATE OF  APPLICATION  FOR
    9  THE  EXAMINATION AND THE DATE OF THE ESTABLISHMENT OF THE ELIGIBLE LIST.
   10  SUCH CANDIDATE SHALL PROVIDE APPROPRIATE DOCUMENTARY PROOF OF  RESIDENCY
   11  AS REQUIRED BY SUCH CITY OF RESIDENCY.
   12    (D)  THE  ADDITIONAL CREDIT PROVIDED BY THIS SECTION SHALL BE IN ADDI-
   13  TION TO ANY ADDITIONAL CREDIT THAT MAY BE GRANTED PURSUANT TO ANY GENER-
   14  AL, SPECIAL OR LOCAL LAW.
   15    (E) ANY LOCAL LAW ADOPTED PURSUANT TO THIS SECTION SHALL BE APPLICABLE
   16  ONLY TO COMPETITIVE EXAMINATIONS FOR ORIGINAL APPOINTMENT  AS  A  POLICE
   17  OFFICER  OF  SUCH  CITY  WHICH  ARE  HELD AT LEAST THIRTY DAYS AFTER THE
   18  ADOPTION OF SUCH LOCAL LAW.
   19    S 3. Section 1310 of the tax law is amended by adding a new subsection
   20  (g) to read as follows:
   21    (G) RESIDENT POLICE OFFICER  CREDIT.  (1)  NOTWITHSTANDING  ANY  OTHER
   22  PROVISION  OF  LAW  TO  THE CONTRARY, ANY CITY IMPOSING A TAX UNDER THIS
   23  ARTICLE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS
   24  FOR ANY TAXABLE YEAR BEGINNING AFTER TWO THOUSAND ELEVEN,  AS  SPECIFIED
   25  IN SUCH LOCAL LAWS, PROVIDING FOR A RESIDENT POLICE OFFICER CREDIT TO BE
   26  ALLOWED AS PROVIDED FOR IN PARAGRAPHS TWO AND THREE OF THIS 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    S 4. The tax law is amended by adding a new section 1330-a to read  as
   39  follows:
   40    S  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 ELEVEN, AS SPECI-
   44  FIED  IN SUCH LOCAL LAWS, PROVIDING FOR A RESIDENT POLICE OFFICER CREDIT
   45  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
       S. 3131                             3
    1  RESIDENT  AND  THE  DENOMINATOR  OF  WHICH IS THE NUMBER OF DAYS IN SUCH
    2  TAXABLE YEAR.
    3    S  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-K 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 (G) 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    S 6. The real property tax law is amended  by  adding  a  new  section
   23  466-k to read as follows:
   24    S  466-K.  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    S 7. The education law is amended by adding a  new  section  677-b  to
   48  read as follows:
   49    S  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
       S. 3131                             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    S 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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