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Assembly Bill A10756

2025-2026 Legislative Session

Provides a real property tax exemption for property operated as a child day care

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Current Bill Status - In Assembly Committee

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2025-A10756 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §439, RPT L

2025-A10756 (ACTIVE) - Summary

Provides a real property tax exemption for property operated as a child day care; allows the local legislative body to adopt such exemption.

2025-A10756 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10756
 
                           I N  A S S E M B L Y
 
                              March 27, 2026
                                ___________
 
 Introduced  by M. of A. BOLOGNA -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   real property tax exemption for property operated as a child day care
 
   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 CARE. 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,  AS  DEFINED  BY
 SECTION  THREE HUNDRED NINETY OF THE SOCIAL SERVICES LAW, SHALL BE FULLY
 EXEMPT FROM ALL GENERAL AND SCHOOL TAXES.
   2. THE LOCAL LEGISLATIVE BODY OF A COUNTY, CITY, TOWN, VILLAGE, OR THE
 GOVERNING BOARD IN THE CASE OF A SCHOOL DISTRICT, MAY:
   (A) AFTER A PUBLIC HEARING, ADOPT A LOCAL LAW TO GRANT  THE  EXEMPTION
 AUTHORIZED PURSUANT TO THIS SECTION; AND
   (B) ADOPT A LOCAL LAW TO REDUCE THE MAXIMUM EXEMPTION ALLOWABLE.
   3.  IF,  DURING  THE  TERM  OF  AN  EXEMPTION GRANTED PURSUANT TO THIS
 SECTION, A LICENSED CHILD DAY  CARE  CEASES  TO  BE  USED  FOR  ELIGIBLE
 PURPOSES, SUCH EXEMPTION SHALL CEASE.
   § 2. This act shall take effect immediately.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14605-01-6

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