What's happening
This bill excludes lands held by the Cayuga Indian Nation of New York from reservation status and related tax exemptions.
Why it matters
Targets the Cayuga Indian Nation specifically. The bill removes only the Cayuga Indian Nation of New York from definitions and protections that apply to other recognized tribes, singling out one group for different tax treatment.
Potentially increases local and state tax revenue. By making Cayuga-held lands taxable, counties and municipalities may receive new property tax income from lands previously exempt, impacting local budgets and services.
Sets a precedent for tribal land rights. This change could influence future policy debates and legal challenges about the status and taxation of other tribal lands in New York and beyond, raising questions about state authority over tribal sovereignty.
May affect Cayuga Nation economic and community development. Losing reservation status and tax exemptions could make it more expensive for the Cayuga Nation to acquire, maintain, or invest in land, with possible impacts on housing, business ventures, and community infrastructure.
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Who cares
Headline styles
End Cayuga Tax Exemption
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
2 Multi-sponsors
History
- Held for consideration in ways and means
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
End Cayuga Tax Exemption
In Senate Committee · Investigations And Government Operations · Sponsor Pamela Helming
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5337
2017-2018 Regular Sessions
IN ASSEMBLY
February 8, 2017
Introduced by M. of A. KOLB, MAGEE, PALMESANO -- Multi-Sponsored by -- M. of A. FINCH, OAKS -- 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 Assembly, do enact as follows:
Section 1. Subdivision 16 of section 470 of the tax law, as added by section 1 of part K of chapter 61 of the laws of 2005, is amended to read as follows:
16. "Qualified reservation." (a) Lands held by an Indian nation or tribe that is located within the reservation of that nation or tribe in the state;
(b) Lands within the state over which an Indian nation or tribe exercises governmental power and that are either (i) held by the Indian nation or tribe subject to restrictions by the United States against alienation, or (ii) held in trust by the United States for the benefit of such Indian nation or tribe;
(c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or
(d) Any land that falls within paragraph (a) or (b) of this subdivision, and which may be sold and replaced with other land in accordance with an Indian nation's or tribe's land claims settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation[.]; or
(e) Notwithstanding the provisions of paragraphs (a), (b), (c), and (d) of this subdivision, lands held by the Cayuga Indian Nation of New York shall not be considered a qualified reservation as that term is defined in this subdivision.
§ 2. Section 6 of the Indian law is amended to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03290-01-7
A. 5337 2
§ 6. Exemption of reservation lands from taxation. 1. No taxes shall be assessed, for any purpose whatever, upon any Indian reservation in this state, so long as the land of such reservation shall remain the property of the nation, tribe or band occupying the same.
2. Notwithstanding the provisions of subdivision one of this section, lands held by the Cayuga Indian Nation of New York shall not qualify for the exemption set forth in such subdivision.
§ 3. Section 454 of the real property tax law is amended to read as follows:
§ 454. Indians. 1. The real property in any Indian reservation owned by the Indian nation, tribe or band occupying them shall be exempt from taxation and exempt from special ad valorem levies and special assessments to the extent provided in section four hundred ninety of this chapter.
2. Notwithstanding the provisions of subdivision one of this section, lands held by the Cayuga Indian Nation of New York shall not qualify for the exemption set forth in such subdivision.
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.