A01676 Summary:

BILL NO    A01676 

SAME AS    SAME AS S00058

SPONSOR    Garbarino

COSPNSR    

MLTSPNSR   

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 NO    A01676 

01/12/2015 referred to real property taxation
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A01676 Votes:

There are no votes for this bill in this legislative session.
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A01676 Memo:

BILL NUMBER:A1676

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
property 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
Arboretum 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:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         1676

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                   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    S 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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