What's happening
This bill amends the law to include Westchester County in the taxation of certain state-owned lands.
Why it matters
Expands Local Tax Base. By including Westchester County, the bill allows local governments there to collect property taxes on state-owned lands (excluding state-built improvements), potentially increasing revenue for schools, infrastructure, and essential services.
Addresses Funding Fairness. Westchester joins Rockland and Putnam counties in receiving compensation for state-owned lands, helping offset the loss of tax revenue from properties that would otherwise be exempt because they are publicly owned.
Impacts State-Local Fiscal Relations. The bill could shift some financial responsibility from Westchester’s local taxpayers to the state, as the state will now be required to pay property taxes on its land holdings within the county, changing the fiscal dynamics between state and local governments.
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Who cares
Headline styles
Tax State Land in Westchester
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Reported and committed to finance
- Referred to local government
- Returned to senate
- Died in assembly
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 49–13
- Ordered to third reading cal.1483
- Committee discharged and committed to rules
- 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 Land in Westchester
In Assembly Committee · Real Property Taxation · Sponsor David Buchwald
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2612
2019-2020 Regular Sessions
IN SENATE
January 28, 2019
Introduced by Sen. HARCKHAM -- 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 the taxation of state lands in the county of Westchester
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (d) of section 532 of the real property tax law, as amended by chapter 364 of the laws of 2004, is amended to read as follows:
(d) All lands in the counties of Rockland, Westchester and Putnam acquired for a public use by the state, exclusive of the improvements erected thereon by the state;
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00580-01-9
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 the taxation of state lands in the county of Westchester
Purpose
This legislation authorizes the taxation of certain State lands in the County of Westchester.
Summary of provisions
Section 1 amends the Real Property Tax Law making taxable certain State lands in the county of Westchester.
Section 2 sets the effective date.
Existing law
State land in places like Rockland and Putnam Counties is subject to property taxation but not, in general, in Westchester County.
Justification
Westchester homeowners pay the highest real dollar property taxes in the nation. New York State must pay its fair share of those taxes. New York pays property taxes on state owned land in other counties throughout the State. It is time to treat Westchester County fairly.
Legislative history
2017 - 2018: A.5979 (Buchwald) - Held for consideration in Real Property Taxation / S.7358 (Murphy) - Passed Local Government Committee, Died in Finance
Fiscal implications
To be determined.
Local fiscal implications
Positive implications to be determined.
Effective date
To take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.