STATE OF NEW YORK
________________________________________________________________________
4798
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. GARBARINO -- Multi-Sponsored by -- M. of A.
BARCLAY, BLANKENBUSH, BRABENEC, FINCH, GUNTHER, LAWRENCE, PALMESANO,
RAIA, STECK, THIELE -- read once and referred to the Committee on Real
Property Taxation
AN ACT to amend the real property tax law, in relation to making all
state lands subject to taxation for school purposes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 536 of the real property tax law, paragraph (c) of
2 subdivision 1 as amended by chapter 881 of the laws of 1961, paragraph
3 (e) of subdivision 1 as amended by section 4 of part CC of chapter 58 of
4 the laws of 2018, paragraph (f) of subdivision 1 as added by section 1
5 of part W of chapter 62 of the laws of 2006, and paragraph (g) of subdi-
6 vision 1 as added by chapter 627 of the laws of 2006, is amended to read
7 as follows:
8 § 536. [Certain state] State lands subject to taxation for school
9 purposes only. 1. [The following] All state lands shall be subject to
10 taxation for school purposes[:
11 (a) Lands owned by the state,] exclusive of the improvements erected
12 thereon by the state[, situate in the following school districts:
13 County School District Town
14 Broome Common 4, 11 Kirkwood
15 Dutchess Common 2 Amenia
16 Common 1, 2 Beckman
17 Common 6, 8, 9 Dover
18 Common 3, 4 Fishkill
19 Common 3 LaGrange
20 Erie Common 3 Collins
21 Herkimer Common 11, 12, 13 Russia
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08350-01-9
A. 4798 2
1 Livingston Common 7 Groveland
2 Madison Common 8 Eaton
3 Monroe Common 1 Rush
4 Oneida Union free 13 Westmoreland and
5 Rome (city)
6 Orange Common 1 Cornwall
7 Union free 4, 5 Cornwall
8 Common 2 Wallkill
9 Common 16 Warwick
10 Orleans Common 6 Albion
11 Saratoga Common 5 Saratoga Springs
12 (city)
13 Seneca Common 5 Ovid and Romulus
14 Suffolk Common 7 Babylon
15 Common 15 Babylon and
16 Huntington
17 Common 16 Huntington
18 Union free 12, 13 Islip
19 Common 5 Smithtown
20 Sullivan Common 4 Fallsburgh
21 Ulster Union free 2 Wawarsing
22 Westchester Union free 1 Ossining
23 Wyoming Common 2, 3 Attica
24 (b) Lands owned by the state, exclusive of the improvements erected
25 thereon by the state, situate in the following towns:
26 County Town
27 Cattaraugus Carrollton
28 Cold Spring
29 Elko
30 Great Valley
31 Red House
32 Salamanca
33 South Valley
34 Clinton Ellenburg
35 Dutchess Hyde Park
36 Poughkeepsie
37 Greene Coxsackie
38 Oneida Lee
39 Marcy
40 Trenton
41 Western
42 Orange Highlands
43 Tuxedo
44 Woodbury
45 Rockland All towns
46 (c) Lands owned by the state situate in union free school district
47 number one of the towns of Dannemora and Saranac, Clinton county, Mount
48 Morris central school district number one of the towns of Mount Morris,
49 Leicester, Groveland and West Sparta, Livingston county, except state
50 lands constituting a portion of Letchworth park, central school district
51 number two of the towns of Fort Ann, Hartford and Kingsbury, Washington
52 county, and central school district number one of the towns of Shawan-
A. 4798 3
1 gunk, Plattekill, Gardiner and Marlborough, Ulster county and Newburgh
2 and Montgomery, Orange county, exclusive of the improvements erected
3 thereon by the state or maintained thereon by the state for the use of
4 state institutions, except improvements owned by the state and occupied
5 exclusively for residential purposes by persons who pay rent for such
6 occupancy, or, if the occupants be state officials or employees, who
7 either pay such rent or have in their families children who attend the
8 school of one of such districts;
9 (d) Lands owned by the state, exclusive of the improvements erected
10 thereon by the state, situate in common school district number two of
11 the town of Genesee Falls, Wyoming county, constituting a portion of
12 Letchworth park, the title to which was vested in the state on December
13 first, nineteen hundred ten.
14 (e) Lands owned by the state, within the core preservation area of the
15 Central Pine Barrens area as described and bounded by subdivision eleven
16 of section 57-0107 of the environmental conservation law, situate in the
17 following school districts:
18 County School District Town
19 Suffolk Rocky Point Union Free Brookhaven
20 school district
21 Eastport Union Free school Brookhaven
22 district Southampton
23 Longwood Central school Brookhaven
24 district
25 Riverhead Central school Brookhaven
26 district Riverhead
27 Southampton
28 Hampton Bays Union Free Southampton
29 school district
30 Shoreham-Wading River Brookhaven
31 Central school Riverhead
32 district
33 (f) Lands owned by the state, outside of the core preservation area of
34 the Central Pine Barrens area as described and bounded by paragraph
35 eleven of section 57-0107 of the environmental conservation law, situate
36 in the Riverhead central school district within the town of Riverhead,
37 county of Suffolk, where the title holder is listed as the "State of New
38 York" on the town of Riverhead's assessment roll as of March sixteenth,
39 two thousand six.
40 (g) Lands owned by the state, exclusive of the improvements erected
41 thereon by the state, situate in the Smithtown central school district,
42 in the county of Suffolk, constituting lands in the town of Smithtown
43 with the following tax identification number: district 0800, section
44 0040, block 0002, lots 0011, and lands situate in the Three Village
45 central school district, constituting lands in the town of Brookhaven
46 with the following tax identification number: district 0200, section
47 0273, block 0001, lot 0003].
48 2. For the purposes of this section, [such] school districts, whether
49 or not reorganized, shall be deemed to continue to exist with the bound-
50 aries that were in effect at the time the state lands therein were first
51 subjected to taxation for school purposes.
52 § 2. This act shall take effect immediately and shall apply to all
53 taxable years after this act shall have become a law.
