N.Y. Town Law § 202 (2026)

§ 202. Expenses of improvement; how raised. 1. The expense of any
public improvement made under authority of this article shall include
the amount of all contracts, the costs of all lands and interests
therein necessarily acquired including the total payments of principal
remaining on obligations assumed pursuant to paragraph (b) of
subdivision twelve of section one hundred ninety-eight, the costs of
erection of necessary buildings for operation or administration of the
improvement, printing, publishing, interest on loans, legal and
engineering services and all other expenses incurred or occasioned by
reason of the improvement or project. The town board, upon the
submission of a verified statement of the cost of preparation of the map
and plan accompanying a petition for the establishment of a sewer,
wastewater disposal, drainage, water or water quality treatment
district, and upon the submission of a verified statement of the cost to
petitioners for legal services rendered in a proceeding for
establishment or extension of any improvement district, may refund to
the petitioners the reasonable cost thereof and include the amount or
amounts refunded as a part of the cost of the improvement.  In addition,
the town board may apportion against and charge to the cost of making
any improvement an allowance for any services rendered by the town
attorney, town engineer or any salaried town employee, when such
services have been necessary to or occasioned by reason of the making of
the particular improvement.
  2. The expense of the establishment of a sewer, sewage disposal,
wastewater disposal, drainage or water quality treatment district and of
constructing a trunk sewer or drainage system therein and of
constructing lateral sewers, drains and water mains pursuant to
paragraph (a) of subdivision one of section one hundred ninety-nine, and
of constructing street improvements pursuant to section two hundred
shall be borne by local assessment upon the several lots and parcels of
lands which the town board shall determine and specify to be especially
benefited by the improvement, and the town board shall apportion and
assess upon and collect from the several lots and parcels of land so
deemed benefited, so much upon and from each as shall be in just
proportion to the amount of benefit which the improvement shall confer
upon the same.
  3. The expense of the establishment of a park, public parking, water,
lighting, snow removal, water supply, water, water storage and
distribution, sidewalk, refuse and garbage, aquatic growth control
district, ambulance district, harbor improvement district, watershed
protection improvement district, public dock district, fallout shelter
district, or beach erosion control district, and providing improvements
or services, or both, therefor, and of constructing lateral water mains
pursuant to paragraph (b) of subdivision one of section one hundred
ninety-nine, shall be assessed, levied and collected from the several
lots and parcels of land within the district for each purpose in the
same manner and at the same time as other town charges, except as
otherwise provided by law. In the event that any order adopted pursuant
to section two hundred nine-d of this chapter for the establishment of a
water district, sidewalk district, a public parking district, a refuse
and garbage district, an aquatic growth control district, lighting
district, watershed protection improvement district, or beach erosion
and control district or that any petition for the establishment of a
water district, sidewalk district, a public parking district, a refuse
and garbage district, an aquatic growth control district, lighting
district, or beach erosion control district, shall contain a statement
that the cost of constructing the water system, sidewalks, lighting
system, or acquiring and improving lands for public parking or for
refuse and garbage purposes or for beach erosion control, or for
watershed protection improvement district or for aquatic growth control,
shall be assessed by the town board in proportion as nearly as may be to
the benefit which each lot or parcel will derive therefrom, the amount
to be raised for the payment of the principal and interest of the bonds
issued for the construction of the water system, sidewalks, lighting
system, or acquiring and improving lands for public parking or for
refuse and garbage purposes or for beach erosion control, or for aquatic
growth control, or for watershed protection improvement district
pursuant to such petition or order, shall be assessed on the lands
within such district in the same manner as provided in the case of trunk
sewers. The expense of constructing lateral water mains pursuant to
paragraph (c) of subdivision one of section one hundred ninety-nine
shall be assessed, levied and collected from the several lots and
parcels of land within the district in proportion to the area of such
lot or parcel of land to the total area of the district.
  4. Except as provided in section two hundred four of this article, in
all districts in which assessments have heretofore been levied upon an
ad valorem basis, assessments shall hereafter be levied upon the same
basis. In all districts in which assessments have heretofore been levied
upon a benefit basis, assessments shall hereafter be levied upon the
same basis.
  5. The expense of any extension to an existing water, sewer,
wastewater disposal or drainage district shall include all the costs and
expenses occasioned by reason of such extensions and in addition thereto
such proportion of the cost of any reservoir or reservoirs, standpipes,
water purification works, pumping stations and main water lines,
including lands, of the original district and such proportion of the
cost of the outfall and trunk sewer and sewage disposal or treatment
works including lands of the original district, as the town board shall
determine. If the expense of constructing an improvement in a district
shall be borne by local assessment upon the lands deemed especially
benefited by the improvement and in proportion to the amount of benefit
which the improvement conferred upon the same, the expense of an
extension to such district shall be borne by local assessment upon the
several lots and parcels of land within the extension which the town
board shall determine and specify to be especially benefited by the
improvement, and the town board shall apportion and assess upon and
collect from the several lots and parcels of land so deemed benefited,
so much upon each as shall be in just proportion to the amount of
benefit which the improvement shall confer upon the same. If the expense
of constructing or providing an improvement in a district shall be
assessed, levied and collected from the several lots or parcels of land
within the district in the same manner and at the same time as other
town charges, the expense of an extension to such district shall also be
assessed, levied and collected from the several lots and parcels of land
within such extension in the same manner and at the same time as other
town charges.
  6. Notwithstanding the provisions of subdivision five of this section,
whenever pursuant to section two hundred six-a of this article, all
expenses of a district, including all extensions thereto, shall
thereafter be charged against the entire area of the district as
extended, then the cost of all improvements for the original district
and any extensions thereto, together with the cost of any further
improvements authorized pursuant to section one hundred ninety-nine or
two hundred two-b of this article, shall be assessed against the area of
the entire district, as extended, utilizing a single consolidated
assessment roll.