What's happening
This bill requires a study and report on creating a consistent statewide policy for property taxation of state-owned land in New York.
Why it matters
Impacts local government funding. The study will analyze how current state land tax policies affect local governments’ budgets and their ability to provide services, which matters for communities that host significant amounts of state-owned property.
Equity and fairness issues. By assessing “the character and equity of local fiscal impacts,” the report could highlight disparities between regions or municipalities in how state land is taxed or compensated for, potentially informing fairer policies statewide.
Potential for new fiscal obligations. The bill requires an estimate of what a consistent statewide policy would cost the state, signaling possible changes in how much the state pays to local governments—either increasing or decreasing state expenditures.
Pathway to legislative change. By mandating draft legislation as part of the report, the bill lays groundwork for actual policy reform, not just a study—meaning real changes could follow in how state-owned land is treated for tax purposes.
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Who cares
Headline styles
Study State Land Tax Policy
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Referred to real property taxation
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
37
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
Introduced by M. of A. CAHILL -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to directing the department of taxation and finance to conduct a study and report on a plan for consistent statewide policy concerning property taxation of state-owned land; and providing for the repeal of such provisions upon the expiration thereof
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 548 to read as follows:
§ 548. Department report on policies concerning property taxation of state lands. The department, in consultation with the commissioner of environmental conservation, shall study and produce a report regarding a plan for consistent statewide policy concerning property taxation of state-owned land:
1. Detailing current state policies and practices causing state owned property to be subject to taxation or requiring state government payments of fees for service or in lieu of taxes to all classes of local governments;
2. Specifying the cost to the state of such policies and practices;
3. Assessing the character and equity of local fiscal impacts resulting from such policies and practices;
4. Recommending a standard, consistent statewide policy regarding state compensation of all classes of local governments for the fiscal effects of the exemption of state owned real property from property taxation;
5. Estimating the fiscal impact on the state of this recommended policy;
6. Presenting an implementation plan for such recommended policy; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03124-01-9
A. 37 2
7. Providing draft legislation to effect this policy and plan.
The department shall submit its report to the governor, the temporary president of the senate and the speaker of the assembly on or before January first, two thousand twenty-one.
§ 2. This act shall take effect immediately and shall expire February 1, 2021 when upon such date the provisions of this act shall be deemed repealed.
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.