Authorizes the taxation of certain lands owned by the state constituting a state park; provides that if the land constitutes a state park and the average daily state park attendance for the preceding year exceeded twenty-five percent of the municipal population as determined by the most recent census data; the state-owned land constitutes ten percent or more of the total land contained within the municipality; the municipality provides or pays for first responder police protection and either pays or provides for the cost of first responder fire protection or the residents of the municipality make direct payments to a fire protection district responsible for protecting the state park and its visitors; and the principal entrance to the state park is within the boundaries of the municipality, it may be subject to real property taxation.
STATE OF NEW YORK
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967--A
2021-2022 Regular Sessions
IN SENATE(Prefiled)
January 6, 2021
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Introduced by Sens. GAUGHRAN, BROOKS, COMRIE -- read twice and ordered
printed, and when printed to be committed to the Committee on Local
Government -- recommitted to the Committee on Local Government in
accordance with Senate Rule 6, sec. 8 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the real property tax law, in relation to certain state
lands constituting a state park subject to taxation
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 is amended by
2 adding a new subdivision (l) to read as follows:
3 (l) (i) All lands owned by the state constituting a state park,
4 excluding those lands otherwise subject to taxation pursuant to subdivi-
5 sions (a), (b), (c), (d), (e), (f), (g), (h), (i), (j) and (k) of this
6 section, which meet the following criteria:
7 (A) the average daily state park attendance for the preceding year as
8 reported by the office of parks, recreation and historic preservation
9 exceeded twenty-five percent of the municipal population as determined
10 by the most recent census data as reported by the United States census
11 bureau;
12 (B) the state-owned land constitutes ten percent or more of the total
13 land contained within the municipality based on acreage of state park-
14 land and wildlife management area in the municipality as a percentage of
15 all municipal land;
16 (C) the municipality provides or pays for first responder police
17 protection and either: (1) pays or provides the cost of first responder
18 fire protection; or (2) the residents of the municipality make direct
19 payment to a fire protection district responsible for protecting the
20 state park and its visitors; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03798-02-2
S. 967--A 2
1 (D) the principal entrance to the state park is within the boundaries
2 of the municipality.
3 (ii) In no event shall the payment exceed two hundred fifty thousand
4 dollars for the two thousand twenty-two--two thousand twenty-three
5 fiscal year, and in each succeeding fiscal year shall not exceed two
6 hundred fifty thousand dollars subject to an annual adjustment reflect-
7 ing the latest consumer price index (all items--U.S. city average),
8 published by the United States bureau of labor statistics, as recalcu-
9 lated every January first. The payment shall be reduced by any payment
10 in lieu of taxes or other state payments paid to the municipality which
11 are related to the state park.
12 § 2. This act shall take effect on the first of April next succeeding
13 the date on which it shall have become a law.
