Senate Bill S257

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

                                   257

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in  relation  to  authorizing
  fire districts to impose special ad valorem levies and special assess-
  ments against otherwise tax exempt real property

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 490 of the real property tax  law,  as  amended  by
chapter 87 of the laws of 2001, is amended to read as follows:
  S  490.  Exemption  from special ad valorem levies and special assess-
ments.  Real property exempt from taxation pursuant to  subdivision  two
of  section  four hundred, subdivision one of section four hundred four,
subdivision one of section  four  hundred  six,  sections  four  hundred
eight,  four  hundred  ten, four hundred ten-a, four hundred ten-b, four
hundred eighteen, four hundred twenty-a,  four  hundred  twenty-b,  four
hundred  twenty-two, four hundred twenty-six, four hundred twenty-seven,
four hundred twenty-eight, four hundred thirty, four hundred thirty-two,
four hundred thirty-four, four hundred thirty-six, four hundred  thirty-
eight,  four  hundred fifty, four hundred fifty-two, four hundred fifty-
four, four hundred fifty-six,  four  hundred  sixty-four,  four  hundred
seventy-two,  four  hundred seventy-four and four hundred eighty-five of
this chapter shall also be exempt from special  ad  valorem  levies  and
special  assessments  against  real  property located outside cities and
villages for a special improvement or  service  or  a  special  district
improvement or service and special ad valorem levies and special assess-
ments  imposed  by a county improvement district or district corporation
except (1) those levied to pay for the  costs,  including  interest  and
incidental  and  preliminary  costs,  of  the acquisition, installation,
construction, reconstruction and enlargement  of  or  additions  to  the
following   improvements,  including  original  equipment,  furnishings,

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

                                                           LBD00106-01-9

S. 257                              2

machinery or apparatus, and the replacements thereof: water  supply  and
distribution systems; sewer systems (either sanitary or surface drainage
or  both, including purification, treatment or disposal plants or build-
ings);  waterways  and  drainage improvements; street, highway, road and
parkway improvements (including  sidewalks,  curbs,  gutters,  drainage,
landscaping,  grading  or  improving the right of way) [and] (2) special
assessments payable in installments on an indebtedness including  inter-
est contracted prior to July first, nineteen hundred fifty-three, pursu-
ant  to section two hundred forty-two of the town law or pursuant to any
other comparable provision of law AND (3) SPECIAL AD VALOREM LEVIES  AND
SPECIAL ASSESSMENTS FOR A SPECIAL DISTRICT IMPROVEMENT OR SERVICE LEVIED
BY  A  FIRE  DISTRICT,  FIRE PROTECTION DISTRICT OR A PROPERTY RECEIVING
FIRE PROTECTION SERVICES.
  S 2. This act shall take effect immediately and shall apply to special
ad valorem levies and special  assessments  imposed  on  or  after  such
effective date.