Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
Provides that lands held by the Cayuga Indian Nation of New York shall not be considered a qualified reservation for purposes of certain tax law and real property tax law provisions.
STATE OF NEW YORK
________________________________________________________________________
3355
2023-2024 Regular Sessions
IN ASSEMBLY
February 2, 2023
___________
Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, the Indian law and the real property tax
law, in relation to the definition of "qualified reservation"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 16 of section 470 of the tax law, as added by
2 section 1 of part K of chapter 61 of the laws of 2005, is amended to
3 read as follows:
4 16. "Qualified reservation." (a) Lands held by an Indian nation or
5 tribe that is located within the reservation of that nation or tribe in
6 the state;
7 (b) Lands within the state over which an Indian nation or tribe exer-
8 cises governmental power and that are either (i) held by the Indian
9 nation or tribe subject to restrictions by the United States against
10 alienation, or (ii) held in trust by the United States for the benefit
11 of such Indian nation or tribe;
12 (c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
13 Nation within their respective reservations; or
14 (d) Any land that falls within paragraph (a) or (b) of this subdivi-
15 sion, and which may be sold and replaced with other land in accordance
16 with an Indian nation's or tribe's land claims settlement agreement with
17 the state of New York, shall nevertheless be deemed to be subject to
18 restriction by the United States against alienation[.]; or
19 (e) Notwithstanding the provisions of paragraphs (a), (b), (c), and
20 (d) of this subdivision, lands held by the Cayuga Indian Nation of New
21 York shall not be considered a qualified reservation as that term is
22 defined in this subdivision.
23 § 2. Section 6 of the Indian law is amended to read as follows:
24 § 6. Exemption of reservation lands from taxation. 1. No taxes shall
25 be assessed, for any purpose whatever, upon any Indian reservation in
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04907-01-3
A. 3355 2
1 this state, so long as the land of such reservation shall remain the
2 property of the nation, tribe or band occupying the same.
3 2. Notwithstanding the provisions of subdivision one of this section,
4 lands held by the Cayuga Indian Nation of New York shall not qualify for
5 the exemption set forth in such subdivision.
6 § 3. Section 454 of the real property tax law is amended to read as
7 follows:
8 § 454. Indians. 1. The real property in any Indian reservation owned
9 by the Indian nation, tribe or band occupying them shall be exempt from
10 taxation and exempt from special ad valorem levies and special assess-
11 ments to the extent provided in section four hundred ninety of this
12 chapter.
13 2. Notwithstanding the provisions of subdivision one of this section,
14 lands held by the Cayuga Indian Nation of New York shall not qualify for
15 the exemption set forth in such subdivision.
16 § 4. This act shall take effect immediately.
