NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3550
SPONSOR: Simpson TITLE OF BILL:
An act to amend the real property tax law, in relation to requiring the
state pay real property taxes on the assessed value of the Moriah shock
incarceration correctional facility
PURPOSE OR GENERAL IDEA OF BILL:
To provide the Town of Moriah and the County of Essex as well as school
and other special taxing districts with full market assessed tax reven-
ues to relieve the economic burden resulting from displaced state work-
ers and subsequent economic activity associated with a fully functioning
State Prison
SUMMARY OF PROVISIONS:
Section 1. Provides that lands owned by the state which were previously
used as Moriah Shock incarceration correctional facility pay full prop-
erty taxes to local taxing districts upon closure, and until their sale
or re-use by the state.Section 2. Provides effective date
JUSTIFICATION:
New York State expanded the capacity of its correctional system state-
wide and in doing so, created a tangible economic spinoff associated
with the arrival of personnel necessary to manage operations. Often,
Correctional Officers, civilian staff, doctors, administrators, and the
like would become members of the surrounding community. Schools, busi-
nesses, and municipal services expanded to accommodate the needs and
lifestyle of these individuals and as such, the economy and tax base
expanded with it.The Moriah community has been left with both a signif-
icant economic and social vacuum that has a devastating impact as the
result of the closure of Moriah Shock. This bill aims-to require that
New York State remain beholden to its responsibility for its part in the
social contract they presented and subsequently entered into when
approaching Moriah as a host for housing our State's criminal offenders.
PRIOR LEGISLATIVE HISTORY:
2023-24: A7573 Referred to real property & taxation / S7412 Referred to
Local Government
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
TBD for State, benefit to Local
EFFECTIVE DATE:
This act shall take effect on the first of April next succeeding the
date on which it shall have become law.
STATE OF NEW YORK
________________________________________________________________________
3550
2025-2026 Regular Sessions
IN ASSEMBLY
January 28, 2025
___________
Introduced by M. of A. SIMPSON -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to requiring the
state pay real property taxes on the assessed value of the Moriah
shock incarceration correctional facility
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 532 of the real property tax law is amended by
2 adding a new subdivision (m) to read as follows:
3 (m) All lands owned by the state which were previously used as the
4 Moriah shock incarceration correctional facility, including the improve-
5 ments erected thereon by the state, beginning once correctional oper-
6 ations have ceased at such facility, regardless of any state or
7 contracted personnel assigned to maintenance of relative facility
8 grounds or facility infrastructure including, but not limited to, build-
9 ings, heating systems, or communications technology, until the state
10 begins operations upon the land through a state agency or the land is
11 sold to a non-governmental entity; provided, however, that where such
12 lands are conveyed to a not-for-profit non-governmental entity, such
13 entity shall enter into a payment in lieu of taxes with Essex county and
14 the town of Moriah.
15 § 2. This act shall take effect on the first of April next succeeding
16 the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04884-01-5
