NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8401
SPONSOR: Williams TITLE OF BILL:
An act to amend the real property tax law, in relation to subjecting
certain state lands to real property taxation
PURPOSE:
To provide for taxation for county purpose of lands owned by the State
of New York for reforestation purposes.
SUMMARY OF PROVISIONS:
Section 1: Amends Real Property Tax Law section 534(1) to delete the
reference "except county purposes," thereby making lands acquired pursu-
ant to section 9-0501 of the Environmental Conservation Law for refores-
tation purposes subject to taxation by counties.
Section 2: Sets effective date.
JUSTIFICATION:
To address growing property-tax inequities, this legislation would
subject all wild or forest lands owned by the State to local real prop-
erty taxation, similar to such lands owned by the state in Orange Coun-
ty.
LEGISLATIVE HISTORY:
Senate
2017:S6268A, S6268A,Referred to Local Government
2018:Reported and Committed to Finance
2019:51677, Referred to Local Government
2020:S1677, Referred to Local Government
2021:S1791, Referred to Local Government
2022:S1791, Referred to Local Government
2023:S1882, Referred to Local Government
2024:S1882, Referred to Local Government
Assembly
2017: A7957A, Amend and Recommit to Real Property Taxation
2018: A7957A, Referred to Real Property Taxation
2019: A8018, Referred to Real Property Taxation
2020: A8018, Referred to Real Property Taxation
2021: A214, Referred to Real Property Taxation
2022: A214, Referred to Real Property Taxation
2023: A2713, Referred to Real Property Taxation
2024: A2713, Referred to Real Property Taxation
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
8401
2025-2026 Regular Sessions
IN ASSEMBLY
May 13, 2025
___________
Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to subjecting
certain state lands to real property taxation
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The section heading and subdivision 1 of section 534 of the
2 real property tax law, the section heading as amended by chapter 736 of
3 the laws of 1962 and subdivision 1 as amended by chapter 351 of the laws
4 of 1977, are amended to read as follows:
5 Certain state lands subject to taxation for all purposes except
6 certain county purposes. 1. Lands owned by the state acquired for
7 reforestation purposes pursuant to section 9-0501 of the environmental
8 conservation law shall be subject to taxation for all purposes except
9 county purposes for all counties other than Orange county.
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04778-01-5
