A01676 Summary:

BILL NOA01676
 
SAME ASSAME AS S00058
 
SPONSORGarbarino
 
COSPNSRGraf
 
MLTSPNSRHawley
 
Amd S536, RPT L
 
Relates to making certain lands owned by the state subject to taxation for school purposes only.
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A01676 Actions:

BILL NOA01676
 
01/12/2015referred to real property taxation
01/06/2016referred to real property taxation
04/12/2016held for consideration in real property taxation
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A01676 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1676
 
SPONSOR: Garbarino
  TITLE OF BILL: An act to amend the real property tax law, in relation to making certain lands owned by the state subject to taxation for school purposes only   PURPOSE OR GENERAL IDEA OF BILL: The purpose of the bill is to add East Islip School District and Connetquot School District to the law so that the local assessor will be able to assess State land in those districts and tax the State for school purposes only.   SUMMARY OF PROVISIONS: Section 1: Adds Central 127 (Bohemia, Oakdale & Ronkonkoma) and Union Free 161 (East Islip) to subdivision 1 of section 536 of the real prop- erty tax laws by creating two new paragraphs (h) & (i). Section 2: is the effective Date   JUSTIFICATION: Under current law, the portion of Connetquot River State Park located within the Central Islip School District is taxed for school purposes only. However, the portion of the State Park located in Connetquot School District is not taxable. A similar situation exists for state owned lads in East Islip. Current law is unfair to both East Islip and Connetquot School Districts. Both school districts contain state land that the State derives revenue from, yet these districts do not receive benefits from those lands. Other school districts in the area presently receive tax payments from the State for land owned by the State, and the East Islip and Connetquot School Districts deserve their share as well. Additionally, these lands which would otherwise be prime residential property are not on the tax rolls, generating significant hardship for these school districts. When these districts have taxable property permanently removed from the assessment rolls the tax burden falls disproportionately on the remaining taxable property. This bill would relieve this tax burden by making approximately 2063 acres of land from Heckscher State Park, 535 acres of land from the Bayard Cutting Arbore- tum and 3546 acres of land from Connetquot River State Park taxable for school purposes only.   PRIOR LEGISLATIVE HISTORY: A8017-A of 2013/2014 - Referred to Real Property Taxation   FISCAL IMPLICATIONS: To be determined.   EFFECTIVE DATE: This act shall take effect immediately and shall apply to all taxable years after this act shall have become law.
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A01676 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1676
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 12, 2015
                                       ___________
 
        Introduced  by  M.  of  A.  GARBARINO  --  read once and referred to the
          Committee on Real Property Taxation
 
        AN ACT to amend the real property tax law, in relation to making certain
          lands owned by the state subject to taxation for school purposes only
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Subdivision 1 of section 536 of the real property tax law
     2  is amended by adding two new paragraphs (h) and (i) to read as follows:
     3    (h) Lands owned by the state exclusive  of  the  improvements  erected
     4  thereon  by  the  state,  situate  within  the Connetquot central school
     5  district, in the town of Islip, Suffolk county, with the  following  tax
     6  identification  numbers:  District  0500,  section  211, block 1, lot 1;
     7  District 0500, section 211, block 1, lot 3; District 0500, section  211,
     8  block 1, lot 23.
     9    (i)  Lands  owned  by the state, exclusive of the improvements erected
    10  thereon by the state, situate within the East Islip  union  free  school
    11  district  in  the  town of Islip, Suffolk county, with the following tax
    12  identification numbers: District 0500, section  211,  block  1,  lot  4;
    13  District  0500, section 211, block 1, lot 9; District 0500, section 211,
    14  block 1, lot 10; District 0500, section 211, block 1, lot  12;  District
    15  0500, section 211, block 1, lot 13; District 0500, section 211, block 1,
    16  lot  14;  District  0500,  section  211, block 1, lot 15; District 0500,
    17  section 211, block 1, lot 16; District 0500, section 211, block  1,  lot
    18  17;  District 0500, section 211, block 1, lot 18; District 0500, section
    19  211, block 1, lot 19; District 0500,  section  211,  block  1,  lot  24;
    20  District 0500, section 211, block 1, lot 25; District 0500, section 448,
    21  block  1,  lot  1;  District 0500, section 448, block 1, lot 2; District
    22  0500, section 448, block 1, lot 3.
    23    § 2. This act shall take effect immediately and  shall  apply  to  tax
    24  assessment rolls beginning with the 2016-17 assessment roll.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02526-01-5
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