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Assembly Bill A2002

2025-2026 Legislative Session

Provides a tax exemption for property operating as a child day care

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2025-A2002 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Add §439, RPT L
Versions Introduced in 2023-2024 Legislative Session:
A8579

2025-A2002 (ACTIVE) - Summary

Provides an optional tax exemption for property operating as a child day care that localities can opt into through local law.

2025-A2002 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2002
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2025
                                ___________
 
 Introduced  by  M.  of  A.  SLATER,  BENDETT, BRABENEC, K. BROWN, MAHER,
   JENSEN, LEMONDES, ANGELINO,  TAGUE,  McDONOUGH,  DeSTEFANO,  GANDOLFO,
   WALSH,  PALMESANO,  BROOK-KRASNY,  MILLER -- read once and referred to
   the Committee 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 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,  AS  DEFINED  BY
 SECTION THREE HUNDRED NINETY OF THE SOCIAL SERVICES LAW, SHALL BE EXEMPT
 FROM  TAXATION  TO  THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALU-
 ATION THEREOF.
   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 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.
                                                            LBD05035-01-5

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