New York A 3878: Allows localities to grant an exemption from real property taxation for child day cares

Bill Text

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A03878 Summary:

BILL NOA03878 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORWilliams

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COSPNSRAlvarez, Taylor, Slater, Manktelow, McDonough, Brabenec, Novakhov

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MLTSPNSR

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Add §439, RPT L

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Allows localities to grant an exemption from real property taxation for child day cares of up to 50% of the assessed value of such property.

Go to top A03878 Actions:

BILL NOA03878 

&nbsp

01/30/2025referred to real property taxation

02/25/2025reported referred to ways and means

01/07/2026referred to ways and means

Go to topA03878 Committee&nbspVotes:

Committee:REAL PROPERTY TAXATION Chair:Williams 
DATE:02/25/2025AYE/NAY:10/0 Action: Favorable refer to committee Ways and Means WilliamsAyeBaileyAye

EichensteinAyeMillerAye

MamdaniAyeTagueAye

AlvarezAye

BurroughsAye

O'PharrowAye

RomeroAye

Go to topA03878 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03878 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3878

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
 tee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to allowing
 localities to grant an exemption from real property taxation for child
 day cares

 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 shall be exempt from
 6 taxation to the extent of fifty per centum of the assessed valuation
 7 thereof, after a local legislative body of a county, city, town, or
 8 village passes a local law, or the governing board of a school district
 9 passes a resolution, providing for such exemption.
 10 2. The local legislative body of a county, city, town, or village, or
 11 the governing board of a school district, within such local law or
 12 resolution outlined in subdivision one of this section may reduce the
 13 exemption percentage described in subdivision one of this section.
 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 4. For the purposes of this section, the term "child day care" shall
 18 have the same meaning as defined by section three hundred ninety of the
 19 social services law.
 20 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06826-01-5

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