What's happening
This bill allows fire districts to impose special ad valorem levies and special assessments on otherwise tax-exempt properties.
Why it matters
Shifts tax burden fairness. By allowing fire districts to levy charges on properties that were previously tax-exempt (like those owned by nonprofits, religious organizations, or some government entities), the bill ensures that all properties benefiting from fire protection services contribute to their funding, not just taxable property owners.
Potential financial impact on nonprofits and institutions. Entities that have traditionally relied on property tax exemptions may face new costs, possibly affecting their operating budgets, services, or missions, since they would now need to pay for fire protection through these levies and assessments.
Could improve fire district funding and service reliability. With a broader tax base, fire districts may have more reliable funding streams, which could help maintain or improve emergency response services, equipment, and staffing levels.
May set a precedent for other special district charges. If enacted, this approach could inspire similar measures for other types of special districts (e.g., water, sewer, or ambulance), potentially leading to broader changes in how tax-exempt properties are treated across New York State.
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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
2 Co-sponsors
3 Multi-sponsors
History
- Referred to real property taxation
- Referred to real property taxation
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3132
2019-2020 Regular Sessions
IN ASSEMBLY
January 28, 2019
Introduced by M. of A. GUNTHER, GALEF, COOK -- Multi-Sponsored by -- M. of A. DINOWITZ, RIVERA, STEC -- read once and referred to the Committee on Real Property Taxation
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] article 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,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00314-01-9
A. 3132 2
furnishings, 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.