Subjects state land in Niagara county to real property taxation

BILL NUMBER:S1085

Title of bill

An act to amend the real property tax law, in relation to subjecting certain state lands to real property taxation

Purpose or general idea of bill

Because of the disproportionate amount of tax-exempt property in Niagara County, this legislation would add state-owned land within this jurisdiction to be subject to real property taxation.

Summary of specific provisions

Section 1: Amends Section 532 the Real Property Tax Law by adding a new subdivision (k) to include all state lands owned by the state within Niagara County, to be subjected to real property taxation.

Section 2: Provides for an immediate effective date. The law would apply to the assessment rolls prepared on the basis of its taxable status occurring on and after such effective date of the bill.

Justification

There are several examples of where state-owned land is subject to real property taxation across New York State Park lands in the counties of Rockland, Sullivan, Orange and Ulster are subject to real property taxation. Further, state-owned tracts of land in the towns of Monroe, Warwick, Cornwall, Highland, Tuxedo, Woodbury, Rochester, Shawangunk and Wawarsing are also defined as taxable under Section 532 of the Real Property Tax Law. In the case of the county of Niagara, approximately 60 percent of the land within this municipality is tax-exempt. The real property taxpayers of Niagara County can no longer support the operations and services of the city under these circumstances, and need a mechanism to provide a more equitable system of real property taxation within this jurisdiction.

Prior legislative history

S4549/A6154A of 2011-12; Referred to Local Government

Fiscal implications

Minimal impact to the state. Increased municipal revenue to the city of Niagara Falls.

Effective date

Immediately.