New York legislation · 2025-2026 General Assembly
New York A10756: Provides a real property tax exemption for property operated as a child day care
Status: In committee, March 27, 2026
Provides a real property tax exemption for property operated as a child day care; allows the local legislative body to adopt such exemption.
What the bill says
An act to amend the real property tax law, in relation to providing a real property tax exemption for property operated as a child day care.
From the introduced text, March 27, 2026:
AN ACT to amend the real property tax law, in relation to providing a real property tax exemption for property operated as a child day care THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The real property tax law is amended by adding a new section 439 to read as follows: § 439. EXEMPTION FOR CHILD DAY CARE. 1. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, REAL PROPERTY OWNED BY A CORPORATION OR INDIVIDUAL FOR THE PURPOSE OF OPERATING A LICENSED CHILD DAY CARE, AS DEFINED BY SECTION THREE HUNDRED NINETY OF THE SOCIAL SERVICES LAW, SHALL BE FULLY EXEMPT FROM ALL GENERAL AND SCHOOL TAXES. 2. THE LOCAL LEGISLATIVE BODY OF A COUNTY, CITY, TOWN, VILLAGE, OR THE GOVERNING BOARD IN THE CASE OF A SCHOOL DISTRICT, MAY: (A) AFTER A PUBLIC HEARING, ADOPT A LOCAL LAW TO GRANT THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION; AND (B) ADOPT A LOCAL LAW TO REDUCE THE MAXIMUM EXEMPTION ALLOWABLE. 3. IF, DURING THE TERM OF AN EXEMPTION GRANTED PURSUANT TO THIS SECTION, A LICENSED CHILD DAY CARE CEASES TO BE USED FOR ELIGIBLE PURPOSES, SUCH EXEMPTION SHALL CEASE. § 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law …
Sponsors
- Paul Bologna (R, 144) · primary sponsor
Latest actions
- : REFERRED TO REAL PROPERTY TAXATION
Subjects: Real Property Tax Law
Common questions
- What is A10756?
- A10756 is a bill in the New York Legislature (2025-2026 General Assembly): Provides a real property tax exemption for property operated as a child day care.
- What does A10756 do?
- In its own words: An act to amend the real property tax law, in relation to providing a real property tax exemption for property operated as a child day care.
- What is the status of A10756?
- In committee as of March 27, 2026. Latest action: REFERRED TO REAL PROPERTY TAXATION (March 27, 2026).
- Who sponsored A10756?
- Paul Bologna (R, 144).
- Where is the official record for A10756?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10756
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.