S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    235
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 5, 2017
                                ___________
 
 Introduced  by M. of A. GUNTHER, GALEF, COOK -- Multi-Sponsored by -- M.
   of A.  DINOWITZ, RIVERA, STEC -- 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
   fire districts to impose special ad valorem levies and special assess-
   ments against otherwise tax exempt real property
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, 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 assess-
 ments.  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  thirty-
 eight,  four  hundred fifty, four hundred fifty-two, four hundred fifty-
 four, 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  addi-
 tions  to  the  following  improvements,  including  original equipment,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00381-02-7

 A. 235                              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, high-
 way, 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.