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S00064 Summary:

BILL NOS00064
 
SAME ASSAME AS A01291
 
SPONSORHARCKHAM
 
COSPNSR
 
MLTSPNSR
 
Amd §532, RPT L
 
Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement.
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S00064 Actions:

BILL NOS00064
 
01/04/2023REFERRED TO LOCAL GOVERNMENT
01/03/2024REFERRED TO LOCAL GOVERNMENT
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S00064 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           64
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                       (Prefiled)
 
                                     January 4, 2023
                                       ___________
 
        Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
 
        AN ACT to amend the real property tax law, in relation  to  taxation  of
          state owned land

          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,  subdivision  (d)
     2  as  amended  by  chapter  364  of  the  laws of 2004, subdivision (e) as
     3  amended by section 1 of part WW of chapter  59  of  the  laws  of  2021,
     4  subdivision  (g) as amended by chapter 196 of the laws of 2018, subdivi-
     5  sion (h) as added by chapter 626 of the laws of 1995, subdivision (i) as
     6  added by chapter 646 of the laws of 1998, subdivision (j)  as  added  by
     7  chapter 18 of the laws of 2008, subdivision (k) as added by section 1 of
     8  part  VV  of chapter 58 of the laws of 2018 and subdivision (l) as added
     9  by section 2 of part XX of chapter 58 of the laws of 2022, is amended to
    10  read as follows:
    11    § 532. Certain state lands subject to taxation for  all  purposes.  1.
    12  The following state lands shall be subject to taxation for all purposes:
    13    (a)  All  wild  or  forest  lands owned by the state within the forest
    14  preserve;
    15    (b) All wild or forest lands owned by the state in the towns of Altona
    16  and Dannemora, Clinton county, except the lands in the town of Dannemora
    17  upon which buildings and inclosures are erected and  maintained  by  the
    18  state for the use of state institutions;
    19    (c)  All  state  lands  located  within the boundaries of the Allegany
    20  state park in the county of Cattaraugus, exclusive of  the  improvements
    21  thereon;
    22    (d)  All  lands  in the counties of Rockland and Putnam acquired for a
    23  public use by the state, exclusive of the improvements  erected  thereon
    24  by the state;
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01471-01-3

        S. 64                               2
 
     1    (e)  All  lands  in  the  counties of Rockland and Sullivan and in the
     2  towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall,  Highlands,
     3  Tuxedo  and  Woodbury,  Orange  county,  and  in  the towns of Gardiner,
     4  Rochester, Shawangunk and  Wawarsing,  Ulster  county,  acquired  for  a
     5  public use by the commissioners of the Palisades Interstate park, exclu-
     6  sive of the improvements erected thereon by the state;
     7    (f)  All lands acquired or leased by the state pursuant to chapter one
     8  hundred forty-eight of the laws of eighteen  hundred  seventy-eight  for
     9  the  construction  and  management  of a railroad from Lake Champlain to
    10  Clinton prison;
    11    (g) All lands owned by the state,  including  lands  leased  from  the
    12  United  States for a term of fifty years or more, for use by the conser-
    13  vation department as a fish hatchery, game farm, game  management  area,
    14  game refuge or for reforestation purposes, exclusive of the improvements
    15  erected thereon by the state, in the following towns:
 
    16        County                        Town
 
    17        Chenango                     Otselic
    18                                     Pharsalia
    19                                     Sherburne
    20        Jefferson                    Antwerp
    21                                     Brownville
    22                                     Lorraine
    23                                     Worth
    24        Lewis                        Montague
    25        Livingston                   Conesus
    26                                     Livonia
    27                                     Springwater
    28                                     West Sparta
    29        Ontario                      Canadice
    30                                     Richmond
    31        Oswego                       Redfield
    32        Otsego                       Morris
    33                                     Pittsfield
    34        Rensselaer                   Berlin
    35                                     Stephentown
    36        Steuben                      Wayland
    37        Washington                   Argyle
    38                                     Ft. Edward
    39                                     Kingsbury
    40        Yates                        Italy
 
    41    Except,  however,  for the towns of Conesus, Canadice and Richmond the
    42  provisions of this subdivision shall only apply to lands acquired by the
    43  state on or after December fifteenth, nineteen hundred eighty-nine.
    44    (h) All lands owned by the state, in the Bashakill wetland  properties
    45  located in the town of Mamakating in Sullivan county.
    46    (i)  All  lands owned by the state in the Neversink Gorge areas in the
    47  Sullivan County towns of Forestburgh, Thompson, and Mamakating.
    48    (j) All lands owned by  the  state  pursuant  to  subdivision  two  of
    49  section two hundred eight of the racing, pari-mutuel wagering and breed-
    50  ing  law  located  within  the  counties of Nassau, Queens and Saratoga,
    51  inclusive of the improvements erected thereon.
    52    (k) Land owned by the state situate in  the  towns  of  McDonough  and
    53  Preston in the county of Chenango, constituting a portion of Bowman Lake

        S. 64                               3
 
     1  State Park, the title to which was vested in the state on February twen-
     2  ty-first,  two thousand seventeen, exclusive of the improvements erected
     3  thereon.
     4    (l)  lands  owned by the state and acquired pursuant to the provisions
     5  of title twenty-one of article fifteen of the environmental conservation
     6  law exclusive of the improvements erected thereon erected by  the  regu-
     7  lating districts.
     8    2.  (a)  Notwithstanding subdivision one of this section, or any other
     9  provision of law to the contrary, beginning with tax years commencing on
    10  and after January first, two  thousand  twenty-four,  state  owned  land
    11  shall  be  subject  to  taxation for all purposes, exclusive of improve-
    12  ments, equal to the following percentages of the  taxes  that  would  be
    13  owed if the land were privately owned:
 
    14           Tax Years Beginning in              Percentage
    15               calendar year:                of taxes paid:
    16                    2024                           10%
    17                    2025                           15%
    18                    2026                           20%
    19                    2027                           25%
    20                    2028 and thereafter            30%
 
    21    (b)  The amount of taxes paid pursuant to this section shall in no way
    22  reduce a real property taxation payment owed to a municipal  corporation
    23  pursuant  to any other provision of law. On land in which there exists a
    24  payment in lieu of taxes agreement, the state shall pay the  greater  of
    25  the  amount owed pursuant to such agreement and the amount of taxes owed
    26  pursuant to this subdivision.
    27    § 2. This act shall take effect on the first of January next  succeed-
    28  ing  the  date  on  which  it shall have become a law and shall apply to
    29  assessment rolls prepared on the basis of taxable status dates occurring
    30  on or after such date.
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