What's happening
This bill makes all state-owned lands in New York subject to taxation for all purposes, repealing previous exemptions.
Why it matters
Local governments and school districts could see significant increases in their property tax revenues. because all state-owned land—not just certain categories—would become taxable, broadening the property tax base in affected communities.
Residents in areas with a high proportion of state-owned land may experience a shift in their local tax burden. , potentially reducing what private property owners must pay as the state picks up a share previously exempted.
The state budget could face higher expenditures. to cover new property tax liabilities, possibly affecting funding or services in other areas unless additional revenues are found.
Repealing selective exemptions creates a more uniform and predictable tax treatment for state land holdings. , which may simplify assessment and reduce local disputes over which lands are taxable.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax All State Land
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to local government
- Referred to local government
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4404
2019-2020 Regular Sessions
IN SENATE
March 11, 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 making all state lands subject to taxation for all purposes; and to repeal section 536 of the real property tax law relating to certain state lands 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. Section 532 of the real property tax law, subdivision (d) as amended by chapter 364 of the laws of 2004, subdivision (e) as amended by chapter 660 of the laws of 1997, subdivision (g) as amended by chapter 196 of the laws of 2018, subdivision (h) as added by chapter 626 of the laws of 1995, subdivision (i) as added by chapter 646 of the laws of 1998, subdivision (j) as added by chapter 18 of the laws of 2008 and subdivision (k) as added by section 1 of part VV of chapter 58 of the laws of 2018, is amended to read as follows:
§ 532. [Certain state] State lands subject to taxation for all purposes. [The following] All state lands shall be subject to taxation for all purposes[:
(a) All wild or forest lands owned by the state within the forest preserve;
(b) All wild or forest lands owned by the state in the towns of Altona and Dannemora, Clinton county, except the lands in the town of Dannemora upon which buildings and inclosures are erected and maintained by the state for the use of state institutions;
(c) All state lands located within the boundaries of the Allegany state park in the county of Cattaraugus, exclusive of the improvements thereon;
(d) All lands in the counties of Rockland and Putnam acquired for a public use by the state, exclusive of the improvements erected thereon by the state;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10499-01-9
S. 4404 2
(e) All lands in the counties of Rockland and Sullivan and in the towns of Monroe, Warwick, Cornwall, Highlands, Tuxedo and Woodbury, Orange county, and in the towns of Gardiner, Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a public use by the commissioners of the Palisades Interstate park, exclusive of the improvements erected thereon by the state;
(f) All lands acquired or leased by the state pursuant to chapter one hundred forty-eight of the laws of eighteen hundred seventy-eight for the construction and management of a railroad from Lake Champlain to Clinton prison;
(g) All lands owned by the state, including lands leased from the United States for a term of fifty years or more, for use by the conservation department as a fish hatchery, game farm, game management area, game refuge or for reforestation purposes, exclusive of the improvements erected thereon by the state, in the following towns:
County Town
Chenango Otselic
Pharsalia
Sherburne
Jefferson Antwerp
Brownville
Lorraine
Worth
Lewis Montague
Livingston Conesus
Livonia
Springwater
West Sparta
Ontario Canadice
Richmond
Oswego Redfield
Otsego Morris
Pittsfield
Rensselaer Berlin
Stephentown
Steuben Wayland
Washington Argyle
Ft. Edward
Kingsbury
Yates Italy
Except, however, for the towns of Conesus, Canadice and Richmond the provisions of this subdivision shall only apply to lands acquired by the state on or after December fifteenth, nineteen hundred eighty-nine.
(h) All lands owned by the state, in the Bashakill wetland properties located in the town of Mamakating in Sullivan county.
(i) All lands owned by the state in the Neversink Gorge areas in the Sullivan County towns of Forestburgh, Thompson, and Mamakating.
(j) All lands owned by the state pursuant to subdivision two of section two hundred eight of the racing, pari-mutuel wagering and breeding law located within the counties of Nassau, Queens and Saratoga, inclusive of the improvements erected thereon.
(k) Land owned by the state situate in the towns of McDonough and Preston in the county of Chenango, constituting a portion of Bowman Lake
S. 4404 3
State Park, the title to which was vested in the state on February twenty-first, two thousand seventeen], exclusive of the improvements erected thereon by the state.
§ 2. Section 536 of the real property tax law is REPEALED.
§ 3. This act shall take effect January 1, 2020 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
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 all state lands subject to taxation for all purposes; and to repeal section 536 of the real property tax law relating to certain state lands subject to taxation for school purposes only
Purpose
This bill places a taxation to all state land, and repeals the require- ment allowing for certain state lands to be subjected to taxation for school purposes with hopes of limiting the unfair and arbitrary nature of state land taxation, in order to promote the wellbeing of the land and a more just taxation system to the state of New York.
Summary of provisions
Section 1 Amends section 532 of the real property tax law along with several subsections and chapter pursuant to section 532 Subsection 2 repeals Section 536 of the real property tax law
Section 3 This act shall take effect January 1, 2020 and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
Justification
Land owned by New York State is immune from local taxation under the doctrine of sovereign immunity. Therefore, a local government or school district may not impose taxes upon State land within its borders unless the State has statutorily waived its sovereign immunity and affirmative- ly consented to pay those'taxes.
Currently, New York State pays property taxes to municipalities and school districts on almost 90 percent of the 4 million acres it owns across New York, while the remaining 10% receive no compensation. The Office of Real Property Services has studied this issue and concluded that New York existing programs stand alone, in terms of coverage, complexity, and non-uniform treatment of local governments.
Due to their conflicting eligibility requirements and patchwork cover- age, these various programs result in unequal treatment of taxing juris- dictions having similar state lands. A relatively high rate of compen- sation may be paid for state land in one community, but an adjoining community with identical land may receive none. This legislation seeks to resolve the disparity in State Owned Lands payments between counties.
Legislative history
This is a new bill.
Fiscal implications
Attached
Effective date
This act shall take effect January 1, 2020
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.