New York 2025-2026 Regular Session

New York Assembly Bill A02418

Introduced
1/16/25  
Refer
1/16/25  

Caption

Authorizes the imposition of service charges upon certain real property.

Summary

Bill A02418 amends the Real Property Tax Law to authorize the imposition of service charges on certain real properties. These charges are intended to cover costs associated with essential services such as police and fire protection, street maintenance, sanitation, and water supply. The bill defines 'service charge' and establishes conditions under which these charges can be applied, particularly focusing on tax-exempt properties that benefit from municipal services. It also sets a limit on the amount of service charge that can be imposed, ensuring it does not exceed ten percent of what the property tax would be if the property were taxable.

Impact

The bill significantly alters the landscape of property taxation in New York by allowing municipalities to impose service charges on previously exempt properties. This change could lead to increased revenue for local governments, enabling them to better fund essential services. However, it may also place a financial burden on entities that own tax-exempt properties, such as non-profits and educational institutions, which could affect their operational budgets and service delivery.

Sentiment

The sentiment around Bill A02418 appears to be mixed, with some stakeholders expressing support for the need to fund essential services through service charges, while others raise concerns about the potential financial impact on tax-exempt organizations. The lack of recorded votes or committee discussions indicates that the bill may still be in the early stages of consideration, and further debate is likely as it progresses through the legislative process.

Contention

Notable points of contention include the fairness of imposing service charges on tax-exempt properties, particularly those owned by charitable organizations and educational institutions. Critics argue that these entities already contribute to community welfare and should not be burdened with additional costs, while proponents assert that all properties benefiting from municipal services should contribute to their funding.

Companion Bills

No companion bills found.

Previously Filed As

NY HB2013

Discontinuing the imposition of sales tax on certain cable services.

NY A4326

Prohibits imposition of costs of certain realtor services on residential tenants.

NY HF387

Blaine; certain special tax impositions authorized.

NY SB1402

Property taxation: imposition and assessment: appeals.

NY SB1148

Authorizing the creation of an emergency services district, authorizing an emergency services district to levy a property tax, and authorizing an emergency services district to impose special charges and issue debt. (FE)

NY AB1188

Authorizing the creation of an emergency services district, authorizing an emergency services district to levy a property tax, and authorizing an emergency services district to impose special charges and issue debt. (FE)

NY SB96

Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

NY HB4968

Relating to the substitution of a county sales and use tax for all or a portion of property taxes imposed by certain counties; authorizing the imposition of a tax.

NY SB203

Authorizes a property tax for special educational services

NY SB1041

Authorizes a property tax for special educational services

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.