S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    369
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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 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 assess-
 ments  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  additions  to  the
 following   improvements,  including  original  equipment,  furnishings,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD00381-01-7

 S. 369                              2
 
 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 build-
 ings);  waterways  and  drainage improvements; street, highway, 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  inter-
 est contracted prior to July first, nineteen hundred fifty-three, pursu-
 ant  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.