S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4564
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 16, 2023
                                ___________
 
 Introduced  by  M.  of A. GUNTHER, COOK -- read once and referred to the
   Committee 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
 section  2  of  part AA of chapter 59 of the laws of 2019, 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,  four  hundred  eighty-five  and
 subdivision  ten  of  section  four hundred eighty-seven of this chapter
 shall also be exempt from special ad valorem levies and special  assess-
 ments  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 additions to the following improve-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09061-01-3
              

 A. 4564                             2
 
 ments, including original equipment, furnishings, machinery  or  appara-
 tus,  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, highway, road  and  parkway
 improvements  (including  sidewalks, curbs, gutters, drainage, landscap-
 ing, grading or improving the right of way) [and]  (2)  special  assess-
 ments  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.