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Sponsors
Senator · Senate District 45
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property
In Assembly Committee · Real Property Taxation · Sponsor Aileen Gunther
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S2387
Title of bill
An act to amend the real property tax law, in relation to authorizing fire districts to impose special ad valorem levies and special assessments against otherwise tax exempt real property
Purpose
Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property.
Summary of provisions
Section 1- Amends section 490 of the real property tax law, as amended by chapter 87 of the laws of 2001 to add special ad valorem levies and special assessments for a special district improvement or service levied by a fire district on a property in a fire protection district or a property receiving fire protection services.
Section 2- Contains the effective date.
Existing law
Section 490 of the real property tax law provides for the exemption from special ad valorem levies and special assessments. Currently, fire districts cannot levy taxes on tax exempt properties.
Justification
Not-for-profit entities receive real property tax exempt status under the sections 420-a and 420-b of the Real Property Tax Law. However, section 490 of the Real Property Tax Law provides that county and town charges for capital costs of sewer systems, water supply systems, water ways and drainage improvements, and Streets and highways, plus special assessments for indebtedness contracted before July 1, 1953 can be levied on tax exempt properties.
Fire protection is a vital service that is provided to all residents and businesses in a community. Taxes are levied in these districts to pay for these services. Not-for-profits benefit from these fire protection services and should pay this special district tax. In some areas, certain tax exempt organizations do provide a contribution to their local firehouse, but with rising property taxes, the burden of this service should be borne by all the property owners in the community.
Legislative history
2013-2014: S. 999 Referred to Local Government; A. 1709 Referred to Real Property Taxation 2011-2012: S. 549 Referred to Local Government; A. 428 Referred to Real Property Taxation 2009-10: S. 257 Referred to Local Government; A. 772 Ways & Means 2007-08: S. 1057 Finance; A. 1250 Ways & Means 2006: S. 3844-A - Passed Senate; A. 10141 Real Property Taxation 2005: S. 3844 - 3rd Reading
Fiscal implications
To be determined
Local fiscal implications
By spreading the cost around to all the properties within a fire district, savings would be realized by those who currently pay fire district taxes.
Effective date
This act shall take effect immediately and shall apply to special ad valorem levies and special assessments imposed on or after such effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.