Bill Text: NY A09935 | 2019-2020 | General Assembly | Introduced


Bill Title: 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.

Spectrum: Bipartisan Bill

Status: (Introduced) 2020-02-27 - referred to real property taxation [A09935 Detail]

Download: New_York-2019-A09935-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          9935

                   IN ASSEMBLY

                                    February 27, 2020
                                       ___________

        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on Real Property Taxation

        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
    21    (D) the principal entrance to the state park is within the  boundaries
    22  of the municipality.
    23    (ii)  In  no event shall the payment exceed two hundred fifty thousand
    24  dollars for the two  thousand  twenty--two  thousand  twenty-one  fiscal
    25  year,  and  in  each succeeding fiscal year shall not exceed two hundred
    26  fifty thousand dollars subject to an annual  adjustment  reflecting  the
    27  latest consumer price index (all items--U.S. city average), published by
    28  the  United  States  bureau  of  labor statistics, as recalculated every

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14927-07-0

        A. 9935                             2

     1  January first. The payment shall be reduced by any payment  in  lieu  of
     2  taxes or other state payments paid to the municipality which are related
     3  to the state park.
     4    §  2. This act shall take effect on the first of April next succeeding
     5  the date on which it shall have become a law.
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