Bill Text: NY A01291 | 2023-2024 | General Assembly | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-01-03 - referred to ways and means [A01291 Detail]
Download: New_York-2023-A01291-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1291 2023-2024 Regular Sessions IN ASSEMBLY January 17, 2023 ___________ Introduced by M. of A. WILLIAMS -- read once and referred to the Commit- tee on Real Property Taxation 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. LBD01471-01-3A. 1291 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 LakeA. 1291 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.
