Authorizes the enactment of local laws requiring residency in cities with a population of one million or more for members of the police force appointed to such positions; provides increased salaries for certain police officers who are city residents; provides additional credits on competitive exams for original appointment of police officers, tax credits, real property tax credits and student loan forgiveness based upon residency in certain cities.

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S3025A-2011 Actions

• Jan 5, 2012: PRINT NUMBER 3025A
• Jan 5, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Feb 7, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S3025A-2011 Memo

BILL NUMBER:S3025A

TITLE OF BILL:
An act
to amend the public officers law, the general municipal law and
the civil service law, in relation to residency requirements, 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

PURPOSE OR GENERAL IDEA OF BILL:
This legislation provides certain municipalities with various local
law options intended to require or encourage residency by police
officers within these municipalities.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 authorizes a city with a population of one million or more
to enact a local law requiring anyone appointed a police officer of
such city to be a resident of that city during the term of the
officers employment. Persons who entered police service up to thirty
days after the enactment of the local law would not be subject to
this residency requirement.

Section 2 authorizes cities with a population of one hundred thousand
or more to enact a local law to increase by an amount of five percent
or more the salary of a police officer who is a resident of that city.

Section 3 authorizes cities with a population of one hundred thousand
or more to adopt a local law which would grant residents of a city
additional credit in competitive examinations for original
appointment as a police officer, and provides a procedure for
implementation of awarding this credit.

Sections 4 through 6 amend sections 1310, 1330-a and 606 of the tax
law authorizing cities to adopt and amend local laws providing for
resident police officer tax credits'. New York City would be
authorized to provide a $500 city income tax credit, Yonkers would be
authorized to provide a city income tax credit of $100 and police
officers who reside in cities which have adopted applicable local
laws authorizing tax credits would receive a $500 state income tax
credit.

Section 7 authorizes cities with a population of one hundred thousand
or more to adopt a local law authorizing a real property tax credit
equal to a reduction of $10,000 of assessed value, times the
equalization rate, for resident police officers.

Section 8 amends the education law by establishing a police officer
loan forgiveness program for police officers who reside within a city
with a population of one hundred thousand or more, provided that the
city has adopted a local law authorizing a police officer residency
education loan forgiveness initiative. Awards under this program
provide up to $2,000 per year, for up to six years.

JUSTIFICATION:
The various provisions of this legislation will increase the number of
police officers who are residents of the cities where they live, and
this will serve to improve police community relations within
participating cities.

LEGISLATIVE HISTORY:
2009-10: S.3112 - Died in Investigations & Government Operations;
         A.8800
2003-04: S.646  - Referred to Investigations & Government Operations
2001-02: S.4082 - Referred to Investigations & Government Operations
1999-00: S.6785 - Referred to Investigations & Government Operations

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Costs yet to be determined.

EFFECTIVE DATE:
This act shall take effect immediately, provided however that section
seven of this act shall take effect on the first of January next
succeeding the date on which it shall have become a law.

S3025A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   3025--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                              February 7, 2011
                                 ___________

  Introduced  by  Sens.  HUNTLEY,  DIAZ, HASSELL-THOMPSON, PERKINS -- read
    twice and ordered printed, and when printed to  be  committed  to  the
    Committee  on  Investigations and Government Operations -- recommitted
    to the  Committee  on  Investigations  and  Government  Operations  in
    accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
    amended, ordered reprinted as amended and recommitted to said  commit-
    tee

  AN  ACT  to amend the public officers law, the general municipal law and
    the civil service law, in relation to residency requirements,  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:


    Section 1. Section 3 of the public officers law is amended by adding a
  new subdivision 59 to read as follows:

    59. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION TWO OF THIS SECTION,
  A CITY WITH A POPULATION OF ONE MILLION OR MORE SHALL HAVE THE AUTHORITY
  TO ENACT A LOCAL LAW SUBSEQUENT TO THE EFFECTIVE DATE OF  THIS  SUBDIVI-
  SION  REQUIRING  ANY  PERSON  WHO IS APPOINTED AS A MEMBER OF THE POLICE
  FORCE OF SUCH CITY TO BE A RESIDENT OF SUCH A CITY  DURING  HIS  OR  HER
  EMPLOYMENT  AS  A POLICE OFFICER; PROVIDED HOWEVER, THAT NOTHING IN THIS
  SUBDIVISION SHALL AUTHORIZE SUCH LOCAL LAW  TO  AFFECT  ANY  PERSON  WHO
  ENTERED  SUCH  CITY  SERVICE  AS  A  POLICE OFFICER PRIOR TO THIRTY DAYS
  SUBSEQUENT TO THE DATE OF ENACTMENT OF THE LOCAL LAW.
    S 2. The general municipal law is amended  by  adding  a  new  section
  207-r to read as follows:

    S  207-R.  SALARIES  OF  POLICE  OFFICERS WHO ARE RESIDENTS OF CERTAIN
  CITIES. A CITY WITH A POPULATION OF ONE  HUNDRED  THOUSAND  OR  MORE  IS

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD00269-04-2

 S. 3025--A                          2

  HEREBY  AUTHORIZED  TO ADOPT A LOCAL LAW TO PROVIDE THAT THE SALARY OF A
  POLICE OFFICER OF SUCH CITY WHO IS A RESIDENT THEREOF SHALL BE INCREASED
  BY AN AMOUNT OF FIVE PERCENT OR MORE OF SUCH OFFICER'S BASE SALARY.
    S  3.  Section  58 of the civil service law is amended by adding a new
  subdivision 7 to read as follows:

    7. (A) A CITY WITH A POPULATION OF ONE HUNDRED  THOUSAND  OR  MORE  IS
  AUTHORIZED TO ADOPT A LOCAL LAW WHICH WOULD GRANT RESIDENTS OF SUCH CITY
  ADDITIONAL  CREDITS IN COMPETITIVE EXAMINATIONS FOR ORIGINAL APPOINTMENT
  AS A POLICE OFFICER PURSUANT TO THIS SECTION.
    (B) IN THE EVENT OF THE ENACTMENT OF A LOCAL LAW PURSUANT TO PARAGRAPH
  (A) OF THIS SUBDIVISION, ON AN ELIGIBLE LIST RESULTING  FROM  A  COMPET-
  ITIVE  EXAMINATION  FOR  ORIGINAL  APPOINTMENT  AS A POLICE OFFICER, THE
  NAMES OF ELIGIBLES SHALL BE ENTERED IN THE  ORDER  OF  THEIR  RESPECTIVE
  FINAL  EARNED RATINGS ON EXAMINATION, WITH THE NAME OF THE ELIGIBLE WITH
  THE HIGHEST FINAL EARNED RATING AT  THE  HEAD  OF  SUCH  LIST,  PROVIDED
  HOWEVER,  THAT  FOR  THE PURPOSES OF DETERMINING FINAL EARNED RATINGS, A
  PERSON WHO IS A RESIDENT OF SUCH CITY SHALL BE ENTITLED TO RECEIVE  FIVE
  POINTS  ADDITIONAL  CREDIT. SUCH ADDITIONAL CREDIT SHALL BE ADDED TO THE
  FINAL EARNED RATING AFTER SUCH PERSON HAS QUALIFIED IN  THE  COMPETITIVE
  EXAMINATION  AND  SHALL  BE GRANTED ONLY AT THE TIME OF ESTABLISHMENT OF
  THE RESULTING ELIGIBLE LIST.
    (C) ANY CANDIDATE WHO BELIEVES THAT HE OR SHE  IS  ENTITLED  TO  ADDI-
  TIONAL CREDIT AS PROVIDED HEREIN, MAY MAKE AN APPLICATION FOR SUCH ADDI-
  TIONAL  CREDIT AT ANY TIME BETWEEN THE DATE OF APPLICATION FOR THE EXAM-
  INATION AND THE DATE OF THE ESTABLISHMENT OF  THE  ELIGIBLE  LIST.  SUCH
  CANDIDATE  SHALL  PROVIDE  APPROPRIATE DOCUMENTARY PROOF OF RESIDENCY AS
  REQUIRED BY SUCH CITY OF RESIDENCY.
    (D) THE ADDITIONAL CREDIT PROVIDED BY THIS SECTION SHALL BE  IN  ADDI-
  TION TO ANY ADDITIONAL CREDIT THAT MAY BE GRANTED PURSUANT TO ANY GENER-
  AL, SPECIAL OR LOCAL LAW.
    (E) ANY LOCAL LAW ADOPTED PURSUANT TO THIS SECTION SHALL BE APPLICABLE
  ONLY  TO  COMPETITIVE  EXAMINATIONS FOR ORIGINAL APPOINTMENT AS A POLICE
  OFFICER OF SUCH CITY WHICH ARE HELD  AT  LEAST  THIRTY  DAYS  AFTER  THE
  ADOPTION OF SUCH LOCAL LAW.
    S 4. Section 1310 of the tax law is amended by adding a new subsection
  (g) to read as follows:

    (G)  RESIDENT  POLICE  OFFICER  CREDIT.  (1) NOTWITHSTANDING ANY OTHER
  PROVISION OF LAW TO THE CONTRARY, ANY CITY IMPOSING  A  TAX  UNDER  THIS
  ARTICLE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS
  FOR  ANY  TAXABLE YEAR BEGINNING AFTER TWO THOUSAND TWELVE, AS SPECIFIED
  IN SUCH LOCAL LAWS, PROVIDING FOR A RESIDENT POLICE OFFICER CREDIT TO BE
  ALLOWED AS PROVIDED FOR IN PARAGRAPHS TWO AND THREE OF THIS SUBSECTION.
    (2) THE CREDIT SHALL BE ALLOWED AGAINST THE TAXES IMPOSED PURSUANT  TO
  THE  AUTHORITY  OF THIS ARTICLE AFTER THE ALLOWANCE OF ANY OTHER CREDITS
  ALLOWED BY THIS ARTICLE. IF THE CREDIT EXCEEDS THE TAX  AS  SO  REDUCED,
  THE  TAXPAYER  MAY  RECEIVE,  AND  THE  STATE  COMPTROLLER, SUBJECT TO A
  CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS  AN  OVERPAYMENT,  WITHOUT
  INTEREST, THE AMOUNT OF SUCH EXCESS TO THE TAXPAYER.
    (3)  THE CREDIT SHALL BE EQUAL TO FIVE HUNDRED DOLLARS MULTIPLIED BY A
  FRACTION, THE NUMERATOR OF WHICH IS THE NUMBER OF DAYS DURING THE  TAXA-
  BLE  YEAR THAT THE TAXPAYER WAS SERVING AS A POLICE OFFICER WHILE A CITY
  RESIDENT AND THE DENOMINATOR OF WHICH IS THE  NUMBER  OF  DAYS  IN  SUCH
  TAXABLE YEAR.
    S  5. The tax law is amended by adding a new section 1330-a to read as
  follows:


 S. 3025--A                          3

    S 1330-A. RESIDENT POLICE  OFFICER  CREDIT.  (A)  NOTWITHSTANDING  ANY
  OTHER  PROVISION  OF  LAW TO THE CONTRARY, ANY CITY IMPOSING A TAX UNDER
  THIS ARTICLE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL
  LAWS FOR ANY TAXABLE YEAR BEGINNING AFTER TWO THOUSAND TWELVE, AS SPECI-
  FIED  IN SUCH LOCAL LAWS, PROVIDING FOR A RESIDENT POLICE OFFICER CREDIT
  TO BE ALLOWED AS PROVIDED  FOR  IN  SUBSECTIONS  (B)  AND  (C)  OF  THIS
  SECTION.
    (B)  THE CREDIT SHALL BE ALLOWED AGAINST THE TAXES IMPOSED PURSUANT TO
  THE AUTHORITY OF THIS ARTICLE AFTER THE ALLOWANCE OF ANY  OTHER  CREDITS
  ALLOWED  BY  THIS  ARTICLE. IF THE CREDIT EXCEEDS THE TAX AS SO REDUCED,
  THE TAXPAYER MAY RECEIVE,  AND  THE  STATE  COMPTROLLER,  SUBJECT  TO  A
  CERTIFICATE  OF  THE  COMMISSIONER, SHALL PAY AS AN OVERPAYMENT, WITHOUT
  INTEREST, THE AMOUNT OF SUCH EXCESS TO THE TAXPAYER.
    (C) THE CREDIT SHALL BE EQUAL TO ONE HUNDRED DOLLARS MULTIPLIED  BY  A
  FRACTION,  THE NUMERATOR OF WHICH IS THE NUMBER OF DAYS DURING THE TAXA-
  BLE YEAR THAT THE TAXPAYER WAS SERVING AS A POLICE OFFICER WHILE A  CITY
  RESIDENT  AND  THE  DENOMINATOR  OF  WHICH IS THE NUMBER OF DAYS IN SUCH
  TAXABLE YEAR.
    S 6. Section 606 of the tax law is amended by adding a new  subsection
  (p-1) to read as follows:

    (P-1)  RESIDENT  POLICE  OFFICER CREDIT. (1) A RESIDENT POLICE OFFICER
  CREDIT SHALL BE ALLOWED  AGAINST  THE  TAXES  IMPOSED  PURSUANT  TO  THE
  AUTHORITY  OF  THIS  ARTICLE  AFTER  THE  ALLOWANCE OF ANY OTHER CREDITS
  ALLOWED BY THIS ARTICLE. IF THE CREDIT EXCEEDS THE TAX  AS  SO  REDUCED,
  THE  TAXPAYER  MAY  RECEIVE,  AND  THE  STATE  COMPTROLLER, SUBJECT TO A
  CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS  AN  OVERPAYMENT,  WITHOUT
  INTEREST, THE AMOUNT OF SUCH EXCESS TO THE TAXPAYER.
    (2)  THE CREDIT SHALL BE EQUAL TO FIVE HUNDRED DOLLARS MULTIPLIED BY A
  FRACTION, THE NUMERATOR OF WHICH IS THE NUMBER OF DAYS DURING THE  TAXA-
  BLE YEAR THAT THE TAXPAYER WAS SERVING AS A POLICE OFFICER WHILE A RESI-
  DENT OF A CITY WHICH, IF AUTHORIZED TO, IS PROVIDING A REAL PROPERTY TAX
  EXEMPTION PURSUANT TO SECTION FOUR HUNDRED SIXTY-SIX-K OF THE REAL PROP-
  ERTY  TAX  LAW  AND WHICH, IF AUTHORIZED BY THIS CHAPTER TO IMPOSE A TAX
  UPON THE PERSONAL INCOME OF RESIDENTS, IS PROVIDING A TAX CREDIT  PURSU-
  ANT TO SUBSECTION (G) OF SECTION THIRTEEN HUNDRED TEN OF THIS CHAPTER OR
  SECTION THIRTEEN HUNDRED THIRTY-A OF THIS CHAPTER AND THE DENOMINATOR OF
  WHICH IS THE NUMBER OF DAYS IN SUCH TAXABLE YEAR.
    S  7.  The  real  property  tax law is amended by adding a new section
  466-k to read as follows:

    S 466-K. RESIDENT POLICE OFFICER CREDIT. 1. REAL PROPERTY, IN  A  CITY
  WITH  A  POPULATION  OF  OVER  ONE HUNDRED THOUSAND, OWNED BY A RESIDENT
  POLICE OFFICER OR SUCH OFFICER AND SPOUSE SHALL BE EXEMPT FROM  TAXATION
  FOR  CITY  PURPOSES  TO THE EXTENT OF TEN THOUSAND DOLLARS MULTIPLIED BY
  THE LATEST STATE EQUALIZATION RATE FOR THE ASSESSING UNIT IN WHICH  SUCH
  REAL PROPERTY IS LOCATED; PROVIDED THAT THE GOVERNING BODY OF SUCH CITY,
  AFTER  A  PUBLIC  HEARING,  ADOPTS  A LOCAL LAW, ORDINANCE OR RESOLUTION
  PROVIDING THEREFOR.
    2. SUCH EXEMPTION SHALL NOT BE GRANTED UNLESS:

    (A) THE APPLICANT RESIDES IN THE CITY WHERE HE  OR  SHE  SERVES  AS  A
  POLICE  OFFICER; (B) THE PROPERTY IS THE PRIMARY RESIDENCE OF THE APPLI-
  CANT; (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

 S. 3025--A                          4

  SECTION;  AND  (D)  THE  APPLICANT  HAS BEEN CERTIFIED BY SUCH CITY AS A
  POLICE OFFICER.
    3.  APPLICATION FOR SUCH EXEMPTION SHALL BE FILED WITH THE ASSESSOR ON
  OR BEFORE THE TAXABLE STATUS DATE ON A FORM AS PRESCRIBED BY THE COMMIS-
  SIONER.
    4. THE PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY CITY  WITH  A
  POPULATION OF ONE MILLION OR MORE.
    S  8.  The  education  law is amended by adding a new section 677-b to
  read as follows:

    S 677-B. POLICE OFFICER LOAN FORGIVENESS PROGRAM. 1.    CERTIFICATION.
  POLICE  OFFICER LOAN FORGIVENESS AWARDS SHALL BE AWARDED EACH YEAR. SUCH
  AWARDS SHALL BE ALLOCATED AS PROVIDED IN THIS SECTION TO ELIGIBLE POLICE
  OFFICERS AS CERTIFIED TO THE COMMISSIONER BY THE PRESIDENT.
    2. ELIGIBILITY. A POLICE OFFICER SHALL BE ELIGIBLE FOR AN AWARD  UNDER
  THIS  SECTION  PROVIDED  THAT  (I)  SUCH PERSON RESIDES IN A CITY WITH A
  POPULATION OF ONE HUNDRED THOUSAND OR MORE WHICH HAS ENACTED A LOCAL LAW
  PROVIDING FOR SUCH POLICE OFFICER LOAN FORGIVENESS  PROGRAM,  (II)  SUCH
  POLICE  OFFICER  IS EMPLOYED IN SUCH CITY AS A POLICE OFFICER, AND (III)
  SUCH POLICE OFFICER INCURRED STUDENT LOAN EXPENSE WHILE ATTENDING EITHER
  THE CITY OR STATE UNIVERSITY OF THE STATE OF NEW YORK.
    3. DURATION. EACH AWARD SHALL ENTITLE THE RECIPIENT TO AN ANNUAL AWARD
  AND A RECIPIENT SHALL BE ELIGIBLE FOR NO MORE THAN A TOTAL OF TWO  THOU-
  SAND DOLLARS A YEAR FOR A MAXIMUM OF SIX YEARS.
    4. CALCULATION OF AWARD AMOUNTS. THE COMMISSIONER SHALL BE RESPONSIBLE
  FOR CALCULATING THE DOLLAR AMOUNT OF EACH AWARD THAT ELIGIBLE CANDIDATES
  MAY RECEIVE FROM THIS PROGRAM.
    5.  STUDENT  LOAN EXPENSE. STUDENT LOAN EXPENSE SHALL MEAN THE CUMULA-
  TIVE TOTAL OF THE ANNUAL STUDENT LOANS COVERING THE COST  OF  ATTENDANCE
  AT  EITHER  THE  CITY OR STATE UNIVERSITY OF THE STATE OF NEW YORK WHICH
  ARE OUTSTANDING WHEN APPLICATION FOR SUCH PROGRAM IS  MADE  PURSUANT  TO
  SUBDIVISION  SIX  OF THIS SECTION.  INTEREST PAID OR DUE ON SUCH STUDENT
  LOANS THAT AN APPLICANT HAS TAKEN OUT FOR USE IN PAYING FOR SUCH  EDUCA-
  TION SHALL BE CONSIDERED ELIGIBLE FOR REIMBURSEMENT UNDER THIS PROGRAM.
    6.  APPLICATION.  APPLICATION  SHALL  BE MADE TO THE COMMISSIONER IN A
  MANNER PRESCRIBED BY THE COMMISSIONER.
    7. AWARD DISBURSEMENT. ANNUAL AWARD DISBURSEMENTS SHALL BE THE RESPON-
  SIBILITY OF THE COMMISSIONER. THE COMMISSIONER  SHALL  FORWARD  APPROVED
  APPLICATIONS TO THE PRESIDENT NO LATER THAN NINETY DAYS AFTER RECEIPT OF
  SUCH  APPLICATIONS.  WITHIN  FORTY-FIVE DAYS, THE PRESIDENT SHALL VERIFY
  THE APPROVED APPLICANTS' ELIGIBILITY AND TOTAL STUDENT LOAN EXPENSE.
    8. NOTIFICATION. THE PRESIDENT SHALL NOTIFY THE  COMMISSIONER  OF  THE
  AWARD  ENTITLEMENT FOR EACH APPROVED APPLICANT PURSUANT TO THE VERIFICA-
  TION PERFORMED IN SUBDIVISION SEVEN OF THIS SECTION.
    S 9. This act shall take effect  immediately,  provided  that  section
  seven  of  this  act  shall  take  effect  on  the first of January next
  succeeding the date on which it shall have become a law and shall  apply
  to taxable status dates occurring on or after such date.