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S647Senate2017-2018 Session

Tax State Land for Schools

Official title

“Relates to making certain lands owned by the state subject to taxation for school purposes only”

Sponsor Phil BoyleSD-4+1 co-sponsorAffects Local Government
Status
In Senate Committee
Local Government
Impact
4/10
Low
Passage
0%

Bill progress

Step 2 of 7

In committee · Local Government

What's happening

This bill makes certain state-owned lands in the Connetquot and East Islip school districts subject to school taxes.

Why it matters

  1. Potential increase in local school funding. By making these specific state-owned lands taxable for school purposes, the affected school districts (Connetquot and East Islip) may receive more revenue, which could support school programs, staffing, or facilities.

  2. Shift in financial responsibility. The tax burden for supporting local schools would be partially shifted to the state, rather than relying solely on local property taxpayers, potentially reducing pressure on residents’ property taxes or improving school budgets.

  3. Precedent for state land taxation. This change could set a precedent for other districts in New York seeking similar treatment, possibly leading to broader changes in how state-owned land is handled in relation to local school taxes.

  4. Impacts on state land management. Making state lands subject to school taxes could influence state decisions about land ownership, usage, and development, especially if similar measures are adopted elsewhere.

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Who cares

Headline styles

Tax State Land for Schools

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Phil Boyle

Senator · Senate District 4

Chair, Commerce, Economic Development And Small Business

1 Co-sponsor

History

  1. Referred to local government
  2. Referred to local government

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

647

2017-2018 Regular Sessions

IN SENATE

January 4, 2017

Introduced by Sens. BOYLE, CROCI -- 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 making certain lands owned by the state subject to taxation for school purposes only

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 two new paragraphs (h) and (i) to read as follows:

(h) Lands owned by the state exclusive of the improvements erected thereon by the state, situate within the Connetquot central school district, in the town of Islip, Suffolk county, with the following tax identification numbers: District 0500, section 211, block 1, lot 1; District 0500, section 211, block 1, lot 3; District 0500, section 211, block 1, lot 23.

(i) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate within the East Islip union free school district in the town of Islip, Suffolk county, with the following tax identification numbers: District 0500, section 211, block 1, lot 4; District 0500, section 211, block 1, lot 9; District 0500, section 211, block 1, lot 10; District 0500, section 211, block 1, lot 12; District 0500, section 211, block 1, lot 13; District 0500, section 211, block 1, lot 14; District 0500, section 211, block 1, lot 15; District 0500, section 211, block 1, lot 16; District 0500, section 211, block 1, lot 17; District 0500, section 211, block 1, lot 18; District 0500, section 211, block 1, lot 19; District 0500, section 211, block 1, lot 24; District 0500, section 211, block 1, lot 25; District 0500, section 448, block 1, lot 1; District 0500, section 448, block 1, lot 2; District 0500, section 448, block 1, lot 3.

§ 2. This act shall take effect immediately and shall apply to tax assessment rolls beginning with the 2018-19 assessment roll.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD05390-01-7

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 making certain lands owned by the state subject to taxation for school purposes only

Purpose or general idea of bill

The purpose of the bill is to add East Islip School District and Connetquot School District to the law so that the local assessor will be able to assess State land in those districts and tax the State for school purposes only.

Summary of specific provisions

Section 1: Adds Central 127 (Bohemia, Oakdale & Ronkonkoma) and Union Free 161 (East Islip) to subdivision 1 of section 536 of the real property tax laws by creating two new paragraphs (h) & (i).

Section 2: is the effective date.

Justification

Under current law, the portion of Connetquot River State Park located within the Central Islip School District is taxed for school purposes only. However, the portion of the State Park located in Connetquot School District is not taxable. A similar situation exists for state owned lands in East Islip.

Current law is unfair to both East Islip and Connetquot School Districts. Both school districts contain state land that the State derives revenue from, yet these districts do not receive benefits from those lands. Other school districts in the area presently receive tax payments from the State for land owned by the State, and the East Islip and Connetquot School Districts deserve their share as well.

Additionally, these lands which would otherwise be prime residential property are not on the tax rolls, generating significant hardship for these school districts. When these districts have taxable property permanently removed from the assessment rolls the tax burden falls disproportionately on the remaining taxable property. This bill would relieve this tax burden by making approximately 2063 acres of land from Heckscher State Park, 535 acres of land from the Bayard Cutting Arboretum and 3546 acres of land from Connetquot River State Park taxable for school purposes only.

Prior legislative history

2015: Passed Local Government, died in Finance 2016: Died in Local Government

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately and shall apply to all taxable years after this act shall have become law.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.