Bill Text: NY A07402 | 2017-2018 | General Assembly | Amended

Bill Title: Directs the department of taxation and finance to study and report on the impact on localities in the counties of Westchester, Putnam and Dutchess of state-owned lands, and the methods of compensating such localities for the real property taxes lost as a result of such state-owned lands.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2018-08-24 - signed chap.222 [A07402 Detail]

Download: New_York-2017-A07402-Amended.html

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     April 25, 2017
        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Ways and Means -- recommitted to  the  Committee  on  Ways  and
          Means  in  accordance  with  Assembly  Rule  3,  sec.  2  -- committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
        AN ACT to direct the department of taxation and  finance  to  conduct  a
          study  of state-owned lands within the counties of Westchester, Putnam
          and Dutchess, and the real property tax impact of such lands upon such
          counties and the localities therein
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Legislative  intent. The legislature hereby finds that on
     2  January 9, 2017, the state of  New  York  announced  an  agreement  with
     3  Entergy  to close the Indian Point nuclear plant. The planned closure of
     4  this facility is set for 2020 and 2021. It is estimated that the loss to
     5  the tax base of the county of Westchester and  surrounding  counties  in
     6  the catchment area of such plant will be severe. The legislature further
     7  finds  that  the state has utilized a piecemeal approach to the taxation
     8  of state-owned land. Home owners across  the  state  are  burdened  with
     9  subsidizing,  through  real  property  taxes,  the revenue lost from the
    10  untaxed state-owned land in their communities. The impact of this fiscal
    11  burden, coupled with the closure of  the  Indian  Point  nuclear  plant,
    12  creates  a  unique  situation  throughout communities in the counties of
    13  Westchester, Putnam and Dutchess.  Therefore, it is in the best interest
    14  of the taxpayers of these counties to study this disparate treatment  of
    15  taxation on state-owned land in light of the closure of the Indian Point
    16  nuclear  plant, which will have a substantial impact on local taxpayers.
    17  This study seeks to determine the fiscal impact of expanding  state  law
    18  that  currently requires the state to pay real property taxes to certain
    19  local governments in order to pay taxes on state lands located  through-
    20  out the Indian Point catchment region.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 7402--A                          2
     1    §  2.  The  department  of taxation and finance shall, in consultation
     2  with any other department, division, board, bureau,  commission,  agency
     3  or  public  authority  of the state or any political subdivision thereof
     4  deemed necessary by the commissioner of taxation and finance, conduct  a
     5  study  of  state-owned  lands within the counties of Westchester, Putnam
     6  and Dutchess. The study shall include lands owned by the  state,  exclu-
     7  sive of the improvements erected thereon by the state including, but not
     8  limited to, parklands, forestation lands, forest preserves, correctional
     9  facilities,  facilities  governed  by  article  9  of the executive law,
    10  facilities governed by article 26-A of the public health  law,  and  any
    11  other  lands  located  within  such  counties  owned  by  the  state not
    12  described in this section. Such  study  shall  examine  the  methods  of
    13  compensating  counties,  cities,  towns,  villages  and school districts
    14  whose tax bases include state-owned land, the payments currently made by
    15  the state through sections 532, 533, 534 and 536 of  the  real  property
    16  tax  law  and section 15-2115 of the environmental conservation law, and
    17  provide the fiscal impact to the  state  and  counties,  cities,  towns,
    18  villages  and  school  districts of the aforementioned state-owned lands
    19  that are currently tax-exempt should the state be  required  to  provide
    20  compensation  to  such  counties,  cities,  towns,  villages  and school
    21  districts. The commissioner of taxation and finance shall, on or before,
    22  December 1, 2018, submit a report of findings, conclusions and recommen-
    23  dations of such study to the governor, the temporary  president  of  the
    24  senate,  the  speaker  of  the assembly, the chair of the senate finance
    25  committee, the chair of the senate investigations and  government  oper-
    26  ations committee, the chair of the assembly ways and means committee and
    27  the chair of the assembly real property taxation committee.
    28    § 3. This act shall take effect immediately.