S T A T E O F N E W Y O R K
________________________________________________________________________
1965
2017-2018 Regular Sessions
I N S E N A T E
January 11, 2017
___________
Introduced by Sen. LATIMER -- 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 exempting
certain real property owned by a municipal corporation from taxation
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 2 and 3 of section 406 of the real property
tax law, subdivision 2 as amended by chapter 579 of the laws of 1987 and
subdivision 3 as amended by chapter 683 of the laws of 1979, are amended
to read as follows:
2. Real property owned by a municipal corporation not within its
corporate limits while used for the provision of fire protection
services provided that some fire protection services are available to
the municipal corporation in which the real property is located, for a
public park, public aviation field, highway or for flood control and
soil conservation purposes as provided in section two hundred twenty-
three of the county law shall be exempt from taxation by any municipal
corporation in which it is located[, provided the governing board there-
of shall so agree in writing].
3. Real property owned by a municipal corporation not within its
corporate limits while used as a sewage disposal plant or system,
including necessary connections and appurtenances, or real property
owned by a municipal corporation having a population of less than one
hundred thousand or a population of two hundred twenty-five thousand or
more but less than three hundred thousand used as a water plant, pumping
station, water treatment plant, water shed or reservoir, including
necessary connections and appurtenances shall be wholly or partially
exempt from taxation and wholly or partially exempt from special ad
valorem levies and special assessments, by any municipal corporation in
which located[, provided the governing board thereof shall so agree in
writing].
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00901-01-7