What's happening
This bill allows fire districts in New York to impose special taxes and assessments on otherwise tax-exempt properties for fire protection services.
Why it matters
Shifts the financial responsibility. for fire protection services from only taxable property owners to include owners of tax-exempt properties (such as nonprofits, religious institutions, and some government-owned sites), meaning these entities would now help fund local fire districts.
May increase operating budgets for fire districts. , potentially allowing for better equipment, staffing, and overall fire protection, as more properties contribute to the revenue base.
Could impact the viability and financial planning of tax-exempt organizations. , since they would need to budget for these new levies or assessments, potentially affecting their operations or services.
Represents a significant policy change. in how public safety services are funded at the local level in New York, potentially influencing debates on fairness and shared community costs for essential services.
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Who cares
Headline styles
Tax Exempt Properties Pay Fire Fees
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 45
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
369
2017-2018 Regular Sessions
IN SENATE (Prefiled)
January 4, 2017
Introduced by Sen. LITTLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 490 of the real property tax law, as amended by chapter 87 of the laws of 2001, is amended to read as follows:
§ 490. Exemption from special ad valorem levies and special assessments. Real property exempt from taxation pursuant to subdivision two of section four hundred, subdivision one of section four hundred four, subdivision one of section four hundred six, sections four hundred eight, four hundred ten, four hundred ten-a, four hundred ten-b, four hundred eighteen, four hundred twenty-a, four hundred twenty-b, four hundred twenty-two, four hundred twenty-six, four hundred twenty-seven, four hundred twenty-eight, four hundred thirty, four hundred thirty-two, four hundred thirty-four, four hundred thirty-six, four hundred thirtyeight, four hundred fifty, four hundred fifty-two, four hundred fiftyfour, four hundred fifty-six, four hundred sixty-four, four hundred seventy-two, four hundred seventy-four and four hundred eighty-five of this chapter shall also be exempt from special ad valorem levies and special assessments against real property located outside cities and villages for a special improvement or service or a special district improvement or service and special ad valorem levies and special assessments imposed by a county improvement district or district corporation except (1) those levied to pay for the costs, including interest and incidental and preliminary costs, of the acquisition, installation, construction, reconstruction and enlargement of or additions to the following improvements, including original equipment, furnishings,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00381-01-7
S. 369 2
machinery or apparatus, and the replacements thereof: water supply and distribution systems; sewer systems (either sanitary or surface drainage or both, including purification, treatment or disposal plants or buildings); waterways and drainage improvements; street, highway, road and parkway improvements (including sidewalks, curbs, gutters, drainage, landscaping, grading or improving the right of way) [and] (2) special assessments payable in installments on an indebtedness including interest contracted prior to July first, nineteen hundred fifty-three, pursuant to section two hundred forty-two of the town law or pursuant to any other comparable provision of law and (3) special ad valorem levies and special assessments for a special district improvement or service levied by a fire district, fire protection district or a property receiving fire protection services.
§ 2. This act shall take effect immediately and shall apply to special ad valorem levies and special assessments imposed on or after such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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.
Legislative history
2015-16: S.2387 Referred to Local Government; A.1041 Referred to Real Property Taxation 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.