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
