senate Bill S549

2011-2012 Legislative Session

Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property

download bill text pdf

Sponsored By

Archive: Last Bill Status -

  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to local government
Jan 05, 2011 referred to local government

S549 - Details

See Assembly Version of this Bill:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง490, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S257, A772

S549 - Summary

Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property.

S549 - Sponsor Memo

S549 - Bill Text download pdf

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


                       2011-2012 Regular Sessions

                            I N  S E N A T E


                             January 5, 2011

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


  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.


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