Bill Text: NY S07662 | 2019-2020 | General Assembly | Amended

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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: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-02-24 - REPORTED AND COMMITTED TO FINANCE [S07662 Detail]

Download: New_York-2019-S07662-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7662--A

                    IN SENATE

                                    February 4, 2020
                                       ___________

        Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14927-06-0
        S. 7662--A                          2

     1  latest consumer price index (all items--U.S. city average), published by
     2  the United States bureau of  labor  statistics,  as  recalculated  every
     3  January  first.  The  payment shall be reduced by any payment in lieu of
     4  taxes or other state payments paid to the municipality which are related
     5  to the state park.
     6    §  2. This act shall take effect on the first of April next succeeding
     7  the date on which it shall have become a law.