Bill Text: NY A08579 | 2023-2024 | General Assembly | Introduced

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

Spectrum: Strong Partisan Bill (Republican 19-1)

Status: (Introduced) 2024-01-12 - referred to real property taxation [A08579 Detail]

Download: New_York-2023-A08579-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8579

                   IN ASSEMBLY

                                    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:

     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 439 to read as follows:
     3    § 439. Exemption for child day cares.  1.  Notwithstanding  any  other
     4  provision of law, real property owned by a corporation or individual for
     5  the  purpose  of  operating  a  licensed  child  day care, as defined by
     6  section three hundred ninety of the social services law, shall be exempt
     7  from taxation to the extent of fifty per centum of  the  assessed  valu-
     8  ation thereof.
     9    2. The local legislative body of a county, city, town, village, or the
    10  governing board in the case of a school district, may:
    11    (a)  after  a public hearing, adopt a local law to grant the exemption
    12  authorized pursuant to this section; and
    13    (b) adopt a local law to reduce the maximum exemption allowable.
    14    3. If, during the term  of  an  exemption  granted  pursuant  to  this
    15  section,  a child day care ceases to be used for eligible purposes, such
    16  exemption shall cease.
    17    § 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