NY A02418

Authorizes counties, cities, towns, and villages to impose service charges on certain tax-exempt real property to fund police protection, fire protection, street/highway construction and maintenance, sanitation, and water supply services

Removes exemptions from service charges for most tax-exempt properties, except those used exclusively for charitable, hospital, educational, or cemetery purposes, and properties owned by religious organizations

Municipal corporations retain exemption from service charges on property they own within their own corporate limits; property owned outside corporate limits may be exempt only with written agreement from the local governing board

Service charge rate is calculated by dividing municipal expenditures on covered services by the total assessed value of all property (including nontaxable), then applied to exempt properties' assessed value, with a cap of 10% of what the property tax would be if taxable

Requires local governing boards to adopt a local law, ordinance, or resolution after public hearing before imposing service charges on exempt properties; takes effect April 1 of the year following enactment