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

2025 Regular Session Introduced by Pat Carroll

Exempts real property owned by active auxiliary police officers in local agencies within certain counties from property taxes; A 3480 substituted by S6977.

SUBSTITUTED BY S6977

Overview

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

Primary sponsor: Patrick J. Carroll

Introduced: January 28, 2025

Current status: Substituted by Senate bill S6977

Related: Companion/Senate bill S6977; related Assembly bills A 8896, A 1963, A 1986, A 7765

Initial committee path: Referred to Real Property Taxation; later moved to Ways and Means; subsequent Rules actions indicate consolidation with the Senate companion

What the bill would do

Create a tax exemption for real property owned by individuals identified as active auxiliary police officers who serve in local (municipal) law enforcement agencies in specified counties.

The exemption would reduce or eliminate property tax liability on qualifying properties owned by these active auxiliary officers. Specific exemption details (e.g., full vs. partial exemption, eligibility thresholds, or required use of the property) are not provided in the summary information.

Key provisions and considerations

Eligibility: Real property must be owned by an active auxiliary police officer affiliated with a local law enforcement agency in the specified counties.

Scope: The exemption applies to real property (land and buildings), not personal property.

Geographic applicability: Limited to “certain counties” as defined by the bill (not specified in the provided materials).

Administrative/ fiscal oversight: The bill was referred to Real Property Taxation, then to Ways and Means, indicating potential fiscal impact analysis and administrative rulemaking. Final fiscal implications would be assessed by Ways and Means.

Substitution/vehicle: The Assembly bill A 3480 has been substituted by the Senate companion S6977, meaning S6977 would carry the legislative provisions moving forward.

Who would be affected

Primary beneficiaries: Active auxiliary police officers serving in local law enforcement agencies within the counties included by the bill.

Tax administration: Local assessors and the state/district tax authorities would administer and apply the exemption to qualifying properties, subject to final statutory language.

Procedural and timeline notes

2025-01-28: A 3480 introduced and referred to Real Property Taxation.

2025-06-16: Reference changed to Ways and Means (fiscal review potential).

2025-06-17: Tracked through Rules, with multiple entries indicating reporting and readiness for third reading.

2025-06-17: Substituted by S6977 (the Senate companion), indicating the measure is now carried by the Senate bill rather than the Assembly bill.

Status reflects ongoing alignment between Assembly and Senate versions via substitution.

Next steps for readers

Monitor the Senate floor actions for S6977 to see final passage, any amendments, and whether it is enacted into law.

Review the final bill text for precise eligibility criteria, exemption amount or percentage, required use of property, and any sunset or renewal provisions.

If you are an eligible auxiliary officer or a local government official, prepare to review local tax assessor guidance once the measure is enacted.

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