Bill Text: NY A04144 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to the definition of qualified reservation; ties such term to certain treaties.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A04144 Detail]

Download: New_York-2019-A04144-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4144
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 1, 2019
                                       ___________
        Introduced by M. of A. KOLB, PALMESANO -- Multi-Sponsored by -- M. of A.
          FINCH -- read once and referred to the Committee 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.
                                                                   LBD04107-01-9
        A. 4144                             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.