senate Bill S1085

Subjects state land in Niagara county to real property taxation

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Subjects state land in Niagara county to real property taxation.

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Bill Details

See Assembly Version of this Bill:
A4542
Versions:
S1085
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง532, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S4549, A6154A

Sponsor Memo

BILL NUMBER:S1085

TITLE OF BILL:
An act
to amend the real property tax law, in relation to subjecting certain
state lands to real property taxation

PURPOSE OR GENERAL IDEA OF BILL:
Because of the disproportionate
amount of tax-exempt property in Niagara County, this legislation
would add state-owned land within this jurisdiction to be subject to
real property taxation.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends Section 532 the Real
Property Tax Law by adding a new subdivision (k) to include all state
lands owned by the state within Niagara County, to be subjected to
real property taxation.

Section 2: Provides for an immediate effective date. The law would
apply to the assessment rolls prepared on the basis of its taxable
status occurring on and after such effective date of the bill.

JUSTIFICATION:
There are several examples of where state-owned land
is subject to real property taxation across New York State Park lands
in the counties of Rockland, Sullivan, Orange and Ulster are subject
to real property taxation. Further, state-owned tracts of land in the
towns of Monroe, Warwick, Cornwall, Highland, Tuxedo, Woodbury,
Rochester, Shawangunk and Wawarsing are also defined as taxable under
Section 532 of the Real Property Tax Law. In the case of the county
of Niagara, approximately 60 percent of the land within this
municipality is tax-exempt. The real property taxpayers of Niagara
County can no longer support the operations and services of the city
under these circumstances, and need a mechanism to provide a more
equitable system of real property taxation within this jurisdiction.

PRIOR LEGISLATIVE HISTORY:
S4549/A6154A of 2011-12; Referred to Local Government

FISCAL IMPLICATIONS:
Minimal impact to the state. Increased municipal revenue to the
city of Niagara Falls.

EFFECTIVE DATE:
Immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1085

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- 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  subjecting
  certain state lands to real property taxation

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 532 of the real property  tax  law  is  amended  by
adding a new subdivision (k) to read as follows:
  (K) ALL THE LANDS OWNED BY THE STATE IN NIAGARA COUNTY.
  S 2. This act shall take effect immediately and shall apply to assess-
ment  rolls  prepared  on the basis of taxable status dates occurring on
and after such effective date.







 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01860-01-3

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