New York A 2418: Relates to authorizing the imposition of service charges upon certain real property

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A02418 Summary:

BILL NOA02418 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBrabenec

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COSPNSR

&nbsp

MLTSPNSR

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Amd §§102 & 490, add §§403 & 498, Art 4 Title 2 §420, RPT L

&nbsp

Authorizes the imposition of service charges upon certain real property.

Go to top A02418 Actions:

BILL NOA02418 

&nbsp

01/16/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA02418 Committee&nbspVotes:

Go to topA02418 Floor&nbspVotes:

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

Go to topA02418 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2418

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 16, 2025
 ___________

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

 AN ACT to amend the real property tax law, in relation to authorizing
 the imposition of service charges upon certain real property

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision 20 of section 102 of the real property tax law
 2 is amended and a new subdivision 13-a is added to read as follows:
 3 13-a. "Service charge" means a charge, other than a special ad valorem
 4 levy or special assessment, imposed upon real property by or on behalf
 5 of a county, city, town or village, to defray the cost of services and
 6 improvements necessary or convenient in providing such services for the
 7 following purposes: police protection; fire protection; street and high-
 8 way construction, maintenance and lighting; sanitation; and water
 9 supply. All improvements specified in paragraph (a) of subdivision one
 10 of section four hundred ninety of this chapter shall be deemed such
 11 improvements.
 12 20. "Tax" or "taxation" means a charge imposed upon real property by
 13 or on behalf of a county, city, town, village or school district for
 14 municipal or school district purposes, including a service charge, but
 15 does not include a special ad valorem levy or a special assessment. The
 16 term "tax" or "taxes" as used in articles five, nine[, ten] and eleven
 17 of this chapter shall for levy and collection purposes include special
 18 ad valorem levies.
 19 § 2. The real property tax law is amended by adding a new section 403
 20 to read as follows:
 21 § 403. Limitation on exemptions granted by this title. 1. Notwith-
 22 standing the provisions of sections four hundred four and four hundred
 23 six of this title, all real property for which exemption is allowed by
 24 any of such sections, exclusive of property used exclusively for chari-
 25 table, hospital, educational or cemetery purposes, shall be subject to

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01093-01-5

 A. 2418 2

 1 service charges computed as provided in section four hundred ninety-sev-
 2 en of this article and to such special ad valorem levies and special
 3 assessments as are specified in subdivision two of section four hundred
 4 ninety of this article, except that:
 5 (a) real property owned by a municipal corporation within its corpo-
 6 rate limits which is otherwise exempt from taxation shall be exempt from
 7 any such service charge, special ad valorem levy or special assessment
 8 imposed by or on behalf of such municipal corporation; or
 9 (b) real property owned by a municipal corporation not within its
 10 corporate limits which is otherwise exempt from taxation, either wholly
 11 or partially, shall be exempt from any such service charge, special ad
 12 valorem levy or special assessment imposed by or on behalf of any munic-
 13 ipal corporation in which such property is located, provided the govern-
 14 ing board thereof shall so agree in writing.
 15 2. To the extent that the provisions of this section are inconsistent
 16 with any other provision of law, the provisions of this section shall be
 17 controlling.
 18 § 3. Title 2 of article 4 of the real property tax law is amended by
 19 adding a new section 420 to read as follows:
 20 § 420. Limitation on exemptions granted by this title. 1. Notwith-
 21 standing the provisions of sections four hundred twenty-one-a, four
 22 hundred