What's happening
This bill makes certain state-owned reforestation lands subject to all real property taxes, including county taxes.
Why it matters
Shifts the tax burden. By making state-owned reforestation lands fully taxable—including for county purposes—counties and local governments could see increased revenue, potentially reducing the need for higher taxes on residents or cuts to local services.
Impacts local budgets and services. Local governments, which previously could not collect county property taxes on these state lands, may now have larger tax bases, improving their ability to fund schools, infrastructure, and emergency services.
Affects state conservation finances. The state will now be responsible for paying additional property taxes to counties, which could impact budgets for environmental or conservation programs or necessitate new funding sources.
Alters incentives for land ownership. This change could influence future state decisions on acquiring land for conservation, as the ongoing tax obligations to counties and municipalities will be higher.
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Who cares
Headline styles
Tax State-Owned Lands
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 39
1 Co-sponsor
History
- Referred to local government
- 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 Lands
In Assembly Committee · Real Property Taxation · Sponsor Aileen Gunther
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1677
2019-2020 Regular Sessions
IN SENATE
January 15, 2019
Introduced by Sen. SKOUFIS -- 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 subjecting certain state lands to real property taxation
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The section heading and subdivision 1 of section 534 of the real property tax law, the section heading as amended by chapter 736 of the laws of 1962 and subdivision 1 as amended by chapter 351 of the laws of 1977, are amended to read as follows:
Certain state lands subject to taxation for all purposes [except county purposes]. 1. Lands owned by the state acquired for reforestation purposes pursuant to section 9-0501 of the environmental conservation law shall be subject to taxation for all purposes [except county purposes].
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07327-01-9
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 subjecting certain state lands to real property taxation
Purpose or general idea of bill
To provide for taxation for county purpose of lands owned by the State of New York for reforestation purposes.
Summary of provisions
Amends Real Property Tax Law section 534(1) to delete the reference "except county purposes", thereby making lands acquired pursuant to section 9-0501 of the Environmental Conservation Law for reforestation purposes subject to taxation by counties.
Justification
To address growing property-tax inequities, this legislation would subject all wild or forest lands owned by the State to local real prop- erty taxation, similar to such lands owned by the state in the Towns of Alton and Dannemora.
Prior legislative history
Assembly: 05/23/17 - Referred to Real Property Taxation 09/01/17 - Amend (t) and recommit to Real Property Taxation 09/01/17 - Print number 7957a 01/03/18 - Referred to Real Property Taxation
Senate: 05/11/17 - Referred to Local Government 01/03/18 - Referred to Local Government 01/04/18 - Amend (t) and recommit to Local Government 01/04/18 - Print number 6268a 05/01/18 - Reported and committed to Finance
Fiscal implications
Approximately $1.53 million to state
Local fiscal implications
Local governments will receive payments from the state for taxation of lands
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.