Bill > A03878

This bill allows local government bodies (such as counties, cities, towns, villages, and school districts) to provide a property tax exemption of up to 50% for properties used as licensed child day care centers. Under the proposed legislation, these local legislative bodies can choose to implement the full 50% exemption or reduce the percentage through a local law or resolution. The exemption applies specifically to real property owned and used for operating a licensed child day care facility. If the property stops being used as a day care center during the term of the exemption, the tax break will be immediately terminated. The bill defines "child day care" by referencing the existing definition in section 390 of the social services law. This legislation aims to provide financial support to child day care providers by reducing their property tax burden, which could potentially help make child care more affordable and accessible by lowering operational costs for these facilities.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3878