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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S3131A-2011 Actions

• Jan 5, 2012: PRINT NUMBER 3131A
• Jan 5, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Feb 9, 2011: REFERRED TO LOCAL GOVERNMENT

S3131A-2011 Memo

BILL NUMBER:S3131A

TITLE OF BILL:
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

PURPOSE:
To provide certain municipalities with various local options
intended to encourage residency by police officers within these
municipalities.

SUMMARY OF PROVISIONS:
Section 1 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 2 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
provide procedures for implementation of awarding this credit.
Sections 3 through 5 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 6 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 7 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:
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.2064 - Referred to Local Government; A.9742 - Referred
         to Governmental Employees
2003-04: S.645  - Referred to Local Government
2001-02: S.4083 - Referred to Local Government
1999-00: S.7244 - Referred to Local Government

FISCAL IMPLICATIONS:
To be determined.

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

S3131A-2011 Text

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

                                   3131--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                              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 -- recommitted to the Committee on Local Govern-
    ment in accordance with Senate Rule 6, sec. 8 -- committee discharged,
    bill amended, ordered reprinted as amended  and  recommitted  to  said
    committee

  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:


    Section 1. 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
  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 2. 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 THE ELIGIBLE SHALL BE ENTERED IN THE ORDER OF THEIR RESPECTIVE

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD02523-02-1

 S. 3131--A                          2

  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 IN THIS SECTION, MAY MAKE AN  APPLICATION  FOR
  SUCH  ADDITIONAL  CREDIT AT ANY TIME BETWEEN THE DATE OF APPLICATION FOR
  THE EXAMINATION 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 3. 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  4. The tax law is amended by adding a new section 1330-a to read as
  follows:

    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.

 S. 3131--A                          3

    (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  5. 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 6. 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 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 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  STATE
  BOARD.
    4.  THE  PROVISIONS OF THIS SECTION SHALL NOT APPLY TO ANY CITY WITH A
  POPULATION OF ONE MILLION  OR MORE.
    S 7. 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.

 S. 3131--A                          4

    2.  ELIGIBILITY. A POLICE OFFICER SHALL BE ELIGIBLE FOR AN AWARD UNDER
  THIS SECTION PROVIDED THAT (A) 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, (B) SUCH
  POLICE  OFFICER  IS  EMPLOYED  IN SUCH CITY AS A POLICE OFFICER, AND (C)
  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 AND SELECTION. APPLICATION SHALL BE MADE TO THE COMMIS-
  SIONER 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 8. This act shall take effect immediately, provided that section six
  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.