Provides for the taxation of all lands owned by the state, exclusive of the improvements erected thereon by the state, in the city of Beacon and the town of Fishkill in Dutchess county.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5189
SPONSOR: Jacobson TITLE OF BILL:
An act to amend the real property tax law, in relation to the taxation
of certain lands in the city of Beacon and town of Fishkill in Dutchess
county
PURPOSE OR GENERAL IDEA OF BILL:
To allow state-owned property in the City of Beacon and Town of Fishkill
to subject taxation.
SUMMARY OF PROVISIONS:
Section 1 amends section 532 of the Real Property Tax Law to add a new
subsection that authorizes all lands owned by the state, exclusive of
the improvements erected theron by the state, in the City of Beacon and
Town of Fishkill in Dutchess County to be subject to local real property
taxation.
Section 2 sets forth the effective date which is the first of January
next succeeding the date on which it shall have become a law and shall
apply to assessment rolls prepared on the basis of taxable status dates
occurring on or after such date. Pursuant to Real Property Tax Law,
Section 532, state property located in various areas of New York are
subject to local real property taxation. Adding the Town of Fishkill and
City of Beacon, both in Dutchess County, to this section of law would
resolve an inequity at a very modest cost to the state.
PRIOR LEGISLATIVE HISTORY:
2021-2022: A10120-A - Amend and recommit to Assembly Real Property Taxa-
tion Committee S8396-A - Passed Senate; Referred to Assembly Real Prop-
erty Taxation Committee
2023-2024: A877 - Referred to Assembly Real Property Taxation Committee
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
STATE OF NEW YORK
________________________________________________________________________
5189
2025-2026 Regular Sessions
IN ASSEMBLY
February 12, 2025
___________
Introduced by M. of A. JACOBSON -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the taxation
of certain lands in the city of Beacon and town of Fishkill in Dutch-
ess county
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, exclusive of the improvements
4 erected thereon by the state, in the city of Beacon and the town of
5 Fishkill in Dutchess county.
6 § 2. This act shall take effect on the first of January next succeed-
7 ing the date on which it shall have become a law and shall apply to
8 assessment rolls prepared on the basis of taxable status dates occurring
9 on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01697-01-5
