New York Assembly Bill A10756

New York 2025-2026 Regular Session

• Introduced: 3/27/26
• Refer: 3/27/26

Caption

Provides a real property tax exemption for property operated as a child day care

Summary

This bill would add a new section to the Real Property Tax Law creating a full real property tax exemption for property owned by a corporation or individual and used to operate a licensed child day care, as defined in the Social Services Law. The exemption would apply to both general and school taxes, making qualifying child day care facilities tax-free at the local property tax level if the local government adopts the exemption. The bill also gives counties, cities, towns, villages, and school district governing boards discretion to opt in by local law after a public hearing, and to reduce the maximum exemption if they choose. If a property stops being used for eligible child day care purposes during the exemption period, the exemption would end. The act would take effect immediately upon enactment.

Impact

The bill would amend the Real Property Tax Law by adding a new section 439 and would create a new optional local property tax exemption category for licensed child day care facilities. It would affect property owners operating child day care businesses, local taxing jurisdictions, and school districts by removing or reducing property tax liability on qualifying properties where the exemption is adopted. Because the exemption is locally adopted, the measure would not automatically change tax treatment statewide in every jurisdiction, but it would authorize local governments to provide substantial tax relief for child care providers.

Sentiment

The available record shows no committee transcript or vote data, so there is no documented debate or recorded opposition in the materials provided. Based on the bill text and caption, the measure appears aimed at supporting child care providers through tax relief, suggesting a generally favorable policy intent. However, the absence of discussion and voting history means the level of support or concern cannot be determined from the provided context.

Contention

The main potential point of contention is the fiscal impact on local governments and school districts, since the bill would exempt qualifying properties from both general and school taxes if adopted locally. Another possible issue is whether the exemption should be mandatory or optional, because the bill leaves adoption to local legislative bodies and allows them to reduce the exemption amount. The bill also limits eligibility to licensed child day care uses, which may raise questions about administration, enforcement, and whether other child care arrangements should qualify.