Assembly Bill A8579

2023-2024 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A8579 (ACTIVE) - Details

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

2023-A8579 (ACTIVE) - Summary

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

2023-A8579 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8579
 
                           I N  A S S E M B L Y
 
                             January 12, 2024
                                ___________
 
 Introduced by M. of A. SLATER -- 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.
                                                            LBD13714-02-3

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