What's happening
This bill makes certain state-owned lands in the Town of Islip, Suffolk County, subject to school taxes.
Why it matters
Shifts part of school funding burden. By making select state-owned lands taxable for school purposes, the bill effectively shifts a portion of local school funding from other taxpayers (like homeowners and businesses) onto the state, possibly reducing local tax bills or increasing school resources.
Targets specific parcels. The legislation is narrowly focused, applying only to specific parcels within the Connetquot and East Islip school districts, meaning its financial effects are concentrated in those communities—not statewide.
Excludes state improvements. Only the land value—not state-built structures or improvements—will be subject to school taxes, limiting the tax base and revenue potential compared to if all property value (land plus buildings) were included.
Potential precedent for other areas. If enacted, this measure might encourage other districts with significant state holdings to seek similar tax changes, potentially impacting state-local fiscal relations across New York.
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History
- Referred to local government
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
638
2019-2020 Regular Sessions
IN SENATE (Prefiled)
January 9, 2019
Introduced by Sen. BOYLE -- 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 certain lands owned by the state 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. Subdivision 1 of section 536 of the real property tax law is amended by adding two new paragraphs (h) and (i) to read as follows:
(h) Lands owned by the state exclusive of the improvements erected thereon by the state, situate within the Connetquot central school district, in the town of Islip, Suffolk county, with the following tax identification numbers: District 0500, section 211, block 1, lot 1; District 0500, section 211, block 1, lot 3; District 0500, section 211, block 1, lot 23.
(i) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate within the East Islip union free school district in the town of Islip, Suffolk county, with the following tax identification numbers: District 0500, section 211, block 1, lot 4; District 0500, section 211, block 1, lot 9; District 0500, section 211, block 1, lot 10; District 0500, section 211, block 1, lot 12; District 0500, section 211, block 1, lot 13; District 0500, section 211, block 1, lot 14; District 0500, section 211, block 1, lot 15; District 0500, section 211, block 1, lot 16; District 0500, section 211, block 1, lot 17; District 0500, section 211, block 1, lot 18; District 0500, section 211, block 1, lot 19; District 0500, section 211, block 1, lot 24; District 0500, section 211, block 1, lot 25; District 0500, section 448, block 1, lot 1; District 0500, section 448, block 1, lot 2; District 0500, section 448, block 1, lot 3.
§ 2. This act shall take effect immediately and shall apply to tax assessment rolls beginning with the 2019-20 assessment roll.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04382-01-9
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 making certain lands owned by the state subject to taxation for school purposes only
Purpose or general idea of bill
The purpose of the bill is to add East Islip School District and Connet- quot School District to the law so that the local assessor will be able to assess State land in those districts and tax the State for school purposes only.
Summary of specific provisions
Section 1: Adds Central 127 (Bohemia, Oakdale & Ronkonkoma) and Union Free 161 (East Islip) to subdivision 1 of section 536 of the real prop- erty tax laws by creating two new paragraphs (h) & (i).
Section 2: is the effective date.
Justification
Under current law, the portion of Connetquot River State Park located within the Central Islip School District is taxed for school purposes only. However, the portion of the State Park located in Connetquot School District is not taxable. A similar situation exists for state owned lands in East Islip.
Current law is unfair to both East Islip and Connetquot School Districts. Both school districts contain state land that the State derives revenue from, yet these districts do not receive benefits from those lands. Other school districts in the area presently receive tax payments from the State for land owned by the State, and the East Islip and Connetquot School Districts deserve their share as well.
Additionally, these lands which would otherwise be prime residential property are not on the tax rolls, generating significant hardship for these school districts. When these districts have taxable property permanently removed from the assessment rolls the tax burden falls disproportionately on the remaining taxable property. This bill would relieve this tax burden by making approximately 2063 acres of land from Heckscher State Park, 535 acres of land from the Bayard Cutting Arbore- tum and 3546 acres of land from Connetquot River State Park taxable for school purposes only.
Prior legislative history
2015: Passed Local Government, died in Finance 2016: Died in Local Government 01/04/17 REFERRED TO LOCAL GOVERNMENT: 01/03/18 REFERRED TO LOCAL GOVERNMENT
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately and shall apply to all taxable years after this act shall have become law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.