What's happening
This bill allows state-owned correctional facility land in certain school districts to be taxed for school purposes.
Why it matters
Shifts part of the financial responsibility for education onto state-owned correctional facility land. in three specific school districts, potentially increasing local school funding without raising taxes on private property owners.
Creates a precedent for taxing certain state-owned lands. , which are typically exempt, possibly influencing future debates about tax exemptions and public land use in other parts of the state.
Excludes improvements (buildings) from taxation,. meaning only the land—not the correctional facility structures—would be taxed, which may limit revenue but also addresses concerns about double-taxing state operations.
Targets three rural school districts (Alden, Gowanda, Attica),. which may have limited tax bases; this change could help address funding disparities and provide a more stable revenue stream for local schools in these communities.
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Who cares
Headline styles
Tax State Land for Schools
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 59
No co-sponsors yet.
History
- Referred to local government
- Reported and committed to finance
- Referred to local government
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.
Tax State-Owned Prison Land
In Assembly Committee · Real Property Taxation · Sponsor David DiPietro
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3704
2017-2018 Regular Sessions
IN SENATE
January 26, 2017
Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to allowing for the taxation of state property for schools
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 536 of the real property tax law is amended by adding a new paragraph (h) to read as follows:
(h) Lands owned by the state for use as correctional facilities, as such term is defined pursuant to paragraph (a) of subdivision four of section two of the correction law, exclusive of the improvements erected thereon by the state, situate in the following school districts:
(i) Alden central school district in Erie county;
(ii) Gowanda central school district in Erie county; and
(iii) Attica central school district in Wyoming county.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07030-03-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to allowing for the taxation of state property for schools
Purpose
To afford the Alden, Gowanda and Attica school districts the ability to assess school property taxes on state lands upon which a correctional facility is located.
Summary of provisions
Section 1 of the bill provides the statutory authority of the aforementioned school districts to assess school property taxes on specified state lands.
Section 2 establishes the effective date.
Justification
The State of New York currently operates approximately fifty-seven correctional facilities located in various urban, suburban and rural communities. Many of the lands on which these facilities are located are subject to school property taxation pursuant to authority vested within the real property tax law. Unfortunately, not all school districts are authorized to assess taxes on said applicable state lands, thereby creating a patently unjust system that deprives school districts of much needed financial resources. This bill will remedy the existing deficiency within the current statutory framework by granting school districts an ability to collect said taxes from the state on lands that the Wende, Collins, Gowanda, Attica and Wyoming correctional facilities are situated.
Legislative history
New bill.
Fiscal implications
To be determined.
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.