What's happening
This bill allows state-owned correctional facility land in certain school districts to be taxed for school purposes.
Why it matters
Shifts financial responsibility. By allowing certain state-owned correctional facility lands to be taxed for school purposes, the bill transfers some of the cost of supporting local schools from residents to the state, potentially easing the local tax burden.
Increases school funding potential. School districts where state correctional facilities are located (Alden, Gowanda, and Attica) could see increased revenue for their schools, which may be especially important in rural or low-property-tax-base areas.
Creates a precedent. Taxing state property for local benefit is a significant policy shift, which could influence future debates about how state-owned lands contribute to local services, and whether similar provisions should be expanded to other types of state property or districts.
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Who cares
Headline styles
Tax State-Owned Prison Land
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
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 Land for Schools
In Assembly Committee · Real Property Taxation · Sponsor David DiPietro
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
835
2019-2020 Regular Sessions
IN SENATE
January 9, 2019
Introduced by Sen. GALLIVAN -- 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 allowing for the taxation of state property for schools
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 a new paragraph (h) to read as follows:
(h) Lands owned by the state for use as correctional facilities, as such term is defined pursuant to paragraph (a) of subdivision four of section two of the correction law, exclusive of the improvements erected thereon by the state, situate in the following school districts:
(i) Alden central school district in Erie county;
(ii) Gowanda central school district in Erie county; and
(iii) Attica central school district in Wyoming county.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02863-01-9
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 allowing for the taxation of state property for schools
Purpose
To afford the Alden, Gowanda and Attica school districts the ability to assess school property taxes on state lands upon which a correctional facility is located.
Summary of provisions
Section 1 of the bill provides the statutory authority of the aforemen- tioned school districts to assess school property taxes on specified state lands.
Section 2 establishes the effective date.
Justification
The State of New York currently operates approximately fifty-seven correctional facilities located in various urban, suburban and rural communities. Many of the lands on which these facilities are located are subject to school property taxation pursuant to authority vested within the real property tax law. Unfortunately, not all school districts are authorized to assess taxes on said applicable state lands, thereby creating a patently unjust system that deprives school districts of much needed financial resources. This bill will remedy the existing deficien- cy within the current statutory framework by granting school districts an ability to collect said taxes from the state on lands that the Wende, Collins, Gowanda, Attica and Wyoming correctional facilities are situ- ated.
Legislative history
2017-18: S.3704/A.7929 Reported to Finance/Referred to Real Property Taxation
Fiscal implications
To be determined.
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.