NY A05276

Amends Real Property Tax Law Section 490 to allow fire districts, fire protection districts, and properties receiving fire protection services to impose special ad valorem levies and special assessments on tax-exempt real property.

Creates an exception to the existing exemption that previously protected most tax-exempt properties from these levies and assessments.

Maintains existing exemptions for levies related to water systems, sewer systems, waterway improvements, and street/highway improvements on tax-exempt properties.

Effective immediately upon passage and applies to all special ad valorem levies and special assessments imposed on or after the effective date.