What's happening
This bill excludes lands held by the Cayuga Indian Nation of New York from being considered a qualified reservation and from property tax exemptions.
Why it matters
Targets Cayuga Indian Nation specifically. This bill singles out the Cayuga Indian Nation of New York, making them ineligible for property tax exemptions and certain legal recognitions that apply to other tribes, which could set a precedent for differential treatment among Native nations in the state.
Financial impact on the Cayuga Nation. By denying reservation status and tax exemptions, the Cayuga Indian Nation could face significant new property tax burdens, potentially affecting their economic development, land holdings, and community services.
Potential for legal and sovereignty disputes. Excluding the Cayuga Nation from tax exemptions and reservation status may trigger legal challenges on the grounds of tribal sovereignty, federal preemption, and treaty obligations, raising questions about state versus federal authority over Indian lands.
Implications for tribal-state relations. The bill could strain relationships between New York State and Native nations, signaling a shift in how the state recognizes and interacts with certain tribes, and may influence broader policy debates about indigenous rights and land claims.
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Who cares
Headline styles
End Tax Exemption for Cayuga
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
1 Multi-sponsor
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 · Budget And Revenue · Sponsor Pamela Helming
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4144
2019-2020 Regular Sessions
IN ASSEMBLY
February 1, 2019
Introduced by M. of A. KOLB, PALMESANO -- Multi-Sponsored by -- M. of A. FINCH -- 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:
§ 6. Exemption of reservation lands from taxation. 1. No taxes shall be assessed, for any purpose whatever, upon any Indian reservation in
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04107-01-9
A. 4144 2
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.