What's happening
This bill requires state-owned land in New York to pay a gradually increasing percentage of property taxes, up to 30%, starting in 2021.
Why it matters
Local governments could see increased revenue. from state-owned land, helping to offset the costs of public services in areas where large state landholdings currently generate little or no tax income.
Tax burden would be phased in gradually. , giving both the state and affected municipalities time to adjust budgets and fiscal plans as the payment increases from 10% to 30% over five years.
Ensures fairness compared to private landowners. by making state land subject to a portion of the same property taxes that private property owners pay, addressing longstanding concerns about unequal tax contributions.
Protects existing local agreements. by guaranteeing that municipalities receive the higher of either the new tax payment or any existing payment-in-lieu-of-taxes (PILOT) arrangement, preventing any potential reduction in local funds.
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Who cares
Headline styles
Tax State-Owned Land
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- 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 Land
In Assembly Committee · Ways And Means · Sponsor Sandy Galef
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7216
IN SENATE
January 10, 2020
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 taxation of state owned land
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 lands subject to taxation for all purposes. 1. The following 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;
(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;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14091-01-9
S. 7216 2
(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 State Park, the title to which was vested in the state on February twenty-first, two thousand seventeen, exclusive of the improvements erected thereon.
2. (a) Notwithstanding subdivision one of this section, or any other provision of law to the contrary, beginning with tax years commencing on and after January first, two thousand twenty-one, state owned land shall
S. 7216 3
be subject to taxation for all purposes, exclusive of improvements, equal to the following percentages of the taxes that would be owed if the land were privately owned:
Tax Years Beginning in Percentage
calendar year: of taxes paid:
2021 10%
2022 15%
2023 20%
2024 25%
2025 and thereafter 30%
(b) The amount of taxes paid pursuant to this section shall in no way reduce a real property taxation payment owed to a municipal corporation pursuant to any other provision of law. On land in which there exists a payment in lieu of taxes agreement, the state shall pay the greater of the amount owed pursuant to such agreement and the amount of taxes owed pursuant to this subdivision.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law 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 taxation of state owned land
Purpose or general idea of bill
The purpose of this legislation is to provide equity in relation to the taxation of state owned lands.
Summary of provisions
Section 1. Section 532 of the Real Property Tax Law is amended. 2.(a) is added stating that: Notwithstanding subdivision one of this section, or any other provision of law to the contrary, beginning with tax years commencing on and after January 1st, 2021, state owned land shall be subject to taxation for all purposes, exclusive of improvements, equal to the following percentages of taxes that would be owned if the land were privately owned:
2021 10% 2022 15% 2023 20% 2024 25% 2025 and thereafter 30%
2.(b) The amount of taxes paid pursuant to this section shall in no way reduce a real property taxation payment owed to a municipal corporation pursuant to any other provisions of law. On land in which there exists a payment in lieu of taxes agreement, the state shall pay the greater of the amount owed pursuant to such agreement and the amount of taxes owed pursuant to this subdivision.
Justification
The purpose of this legislation is to provide equity in relation to the taxation of state owned lands
Prior legislative history
This is new legislation.
Fiscal implications for state and local governments
There will be benefits to local governments and a cost to the state. The exact cost is not known at this time.
Effective date
This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.