Requires the state to pay local taxes on certain privately owned lands that the state requires to be fully exempt from property taxation without local consent.
STATE OF NEW YORK
________________________________________________________________________
10921
IN ASSEMBLY
May 29, 2018
___________
Introduced by M. of A. CAHILL -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law in relation to state payment
of local taxes on certain privately owned lands that the state
requires to be fully exempt from property taxation
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 537 to read as follows:
3 § 537. State payment of local taxes on certain privately owned lands.
4 (a) For all counties, cities, towns, villages and school districts in
5 which privately owned property is fully exempt from property taxation
6 for educational purposes without the requirement of local consent as
7 provided by section one of article sixteen of the state constitution,
8 and in which the proportion of fully exempt privately owned property
9 exceeds the mean for the state for the class of local government within
10 which that county, city, town, village or school district is included,
11 and is certified as performing the function or the functions of state-
12 owned public parkland by the secretary of state, and that can demon-
13 strate significant service to citizens of the state residing outside the
14 county in which the civil subdivision is located in accord with criteria
15 specified by the secretary, the state of New York shall pay all property
16 taxes in the same amounts and at the same time as it pays taxes on
17 certain state-owned properties as specified in section five hundred
18 thirty-two of this title.
19 (b) Owners or managers of all fully exempt private properties for
20 which the state pays property taxes under the provisions of this section
21 shall report on or before December thirty-first of each year to the
22 secretary of state, in a form and in accord with criteria specified by
23 the secretary, on the value of regional and statewide services provided
24 by those fully exempt properties, compared to the estimated value of the
25 state payment provided.
26 § 2. This act shall take effect on the first of January next succeed-
27 ing the date on which it shall have become a law and shall apply to
28 assessment rolls prepared on the basis of taxable status dates occurring
29 on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16076-01-8
