New York A 2002: Provides a tax exemption for property operating as a child day care

Status: REFERRED TO REAL PROPERTY TAXATION (as of 2026-01-07)

State: New York · Session: 2025-2026 · Bill: A 2002

Sponsors: Matthew Slater, Alec Brook-Krasny, Angelo J. Morinello, Brian D. Miller, Brian Maher, Chris Tague, David McDonough, Jerett Gandolfo, Joe Angelino, Joe DeStefano, John Lemondes, Josh Jensen, Karl Brabenec, Keith Brown, Lester Chang, Mary Beth Walsh, Patrick Chludzinski, Paula Bologna, Philip Palmesano, Robert Smullen, Scott H. Bendett

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A02002 Summary:

BILL NOA02002 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORSlater

&nbsp

COSPNSRBendett, Brabenec, Brown K, Maher, Jensen, Lemondes, Angelino, Tague, McDonough, DeStefano,
 Gandolfo, Walsh, Palmesano, Brook-Krasny, Miller, Bologna, Morinello, Smullen, Chang, Chludzinski

&nbsp

MLTSPNSR

&nbsp

Add §439, RPT L

&nbsp

Provides an optional tax exemption for property operating as a child day care that localities can opt into through local law.

Go to top A02002 Actions:

BILL NOA02002 

&nbsp

01/14/2025referred to real property taxation

01/07/2026referred to real property taxation

Go to topA02002 Committee&nbspVotes:

Go to topA02002 Floor&nbspVotes:

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

Go to topA02002 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2002

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 14, 2025
 ___________

 Introduced by M. of A. SLATER, BENDETT, BRABENEC, K. BROWN, MAHER,
 JENSEN, LEMONDES, ANGELINO, TAGUE, McDONOUGH, DeSTEFANO, GANDOLFO,
 WALSH, PALMESANO, BROOK-KRASNY, MILLER -- read once and referred to
 the Committee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to providing a
 real property tax exemption for property operated as a child day care

 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, as defined by
 6 section three hundred ninety of the social services law, shall be exempt
 7 from taxation to the extent of fifty per centum of the assessed valu-
 8 ation thereof.
 9 2. The local legislative body of a county, city, town, village, or the
 10 governing board in the case of a school district, may:
 11 (a) after a public hearing, adopt a local law to grant the exemption
 12 authorized pursuant to this section; and
 13 (b) adopt a local law to reduce the maximum exemption allowable.
 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 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05035-01-5

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps

View New York A 2002 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.