|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 04, 2012||referred to local government|
|Jan 05, 2011||referred to local government|
senate Bill S549
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S549 - Details
S549 - Summary
Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property.
S549 - Sponsor Memo
BILL NUMBER:S549 TITLE OF BILL: An act to amend the real property tax law, in relation to authorizing fire districts to impose special ad valorem levies and special assessments against otherwise tax exempt real property PURPOSE: To allow fire districts to levy a tax on tax exempt properties. SUMMARY OF PROVISIONS: Section 1 - amends section 490 of the real property tax law, as amended by chapter 87 of the laws of2001 to add special ad valorem levies and special assessments for a special district improvement or service levied by a fire district on a property in a fire protection district or a property receiving fire protection services. Section 2 - contains the effective date EXISTING LAW: Section 490 of the Real Property Tax Law provides for the exemption from special ad valorem levies and special assessments. Currently, fire districts cannot levy taxes on tax exempt properties. JUSTIFICATION:
S549 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 549 2011-2012 Regular Sessions I N S E N A T E (PREFILED) 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 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.
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