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Assembly Bill A10280

2023-2024 Legislative Session

Allows localities to grant an exemption from real property taxation for child day cares

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Archive: Last Bill Status - In Assembly Committee

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2023-A10280 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Real Property Tax Law
Laws Affected:
Add §439, RPT L
Versions Introduced in 2025-2026 Legislative Session:
A3878

2023-A10280 (ACTIVE) - Summary

Allows localities to grant an exemption from real property taxation for child day cares of up to 50% of the assessed value of such property.

2023-A10280 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10280
 
                           I N  A S S E M B L Y
 
                               May 16, 2024
                                ___________
 
 Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Williams,
   Slater) -- read once and referred to the Committee  on  Real  Property
   Taxation
 
 AN  ACT  to  amend  the  real  property tax law, in relation to allowing
   localities to grant an exemption from real property taxation for child
   day cares
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 439 to read as follows:
   § 439. EXEMPTION FOR CHILD DAY CARES.  1.  NOTWITHSTANDING  ANY  OTHER
 PROVISION OF LAW, REAL PROPERTY OWNED BY A CORPORATION OR INDIVIDUAL FOR
 THE  PURPOSE OF OPERATING A LICENSED CHILD DAY CARE SHALL BE EXEMPT FROM
 TAXATION TO THE EXTENT OF FIFTY PER CENTUM  OF  THE  ASSESSED  VALUATION
 THEREOF,  AFTER  A  LOCAL  LEGISLATIVE  BODY OF A COUNTY, CITY, TOWN, OR
 VILLAGE PASSES A LOCAL LAW, OR THE GOVERNING BOARD OF A SCHOOL  DISTRICT
 PASSES A RESOLUTION, PROVIDING FOR SUCH EXEMPTION.
   2.  THE LOCAL LEGISLATIVE BODY OF A COUNTY, CITY, TOWN, OR VILLAGE, OR
 THE GOVERNING BOARD OF A SCHOOL  DISTRICT,  WITHIN  SUCH  LOCAL  LAW  OR
 RESOLUTION  OUTLINED  IN  SUBDIVISION ONE OF THIS SECTION MAY REDUCE THE
 EXEMPTION PERCENTAGE DESCRIBED IN SUBDIVISION ONE OF THIS SECTION.
   3. IF, DURING THE TERM  OF  AN  EXEMPTION  GRANTED  PURSUANT  TO  THIS
 SECTION,  A CHILD DAY CARE CEASES TO BE USED FOR ELIGIBLE PURPOSES, SUCH
 EXEMPTION SHALL CEASE.
   4. FOR THE PURPOSES OF THIS SECTION, THE TERM "CHILD DAY  CARE"  SHALL
 HAVE  THE SAME MEANING AS DEFINED BY SECTION THREE HUNDRED NINETY OF THE
 SOCIAL SERVICES LAW.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15668-01-4

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