S T A T E O F N E W Y O R K
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3225
2011-2012 Regular Sessions
I N A S S E M B L Y
January 24, 2011
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Introduced by M. of A. CALHOUN, CROUCH -- Multi-Sponsored by -- M. of A.
FINCH, THIELE -- read once and referred to the Committee on Real Prop-
erty Taxation
AN ACT to amend the real property tax law, in relation to the taxation
of certain state lands
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 540 of the real property tax law, as amended by
chapter 751 of the laws of 1990 and as further amended by section 1 of
part W of chapter 56 of the laws of 2010, is amended to read as follows:
S 540. List to be supplied by commissioner. The commissioner shall
annually transmit to the assessors of each assessing unit containing
state lands subject to taxation, and to town or county assessors, who
prepare a copy of the applicable part of the town or county assessment
roll for village tax purposes as provided in subdivision [three] TWO of
section fourteen hundred two of this chapter, for each such village
containing state lands subject to taxation, a list of all such lands
therein, which list shall be used by the assessors in preparing the
assessment roll or copy of the applicable part thereof for village tax
purposes. Such list shall include any common law and conservation ease-
ment therein made subject to taxation pursuant to this title and the
appropriate allocation factor or factors which shall be entered as a
separate parcel on the tentative assessment roll by the assessor. SUCH
LIST SHALL ALSO INCLUDE ANY PARCELS OF STATE PARK LAND SUBJECT TO TAXA-
TION PURSUANT TO THE PROVISIONS OF SUBDIVISION (K) OF SECTION FIVE
HUNDRED THIRTY-TWO OF THIS ARTICLE. THESE ASSESSMENTS SHALL BE ENTERED
ON THE TENTATIVE ASSESSMENT ROLL. THESE ASSESSMENTS ARE NOT SUBJECT TO
REVIEW BY ANY BOARD OF ASSESSMENT REVIEW.
S 2. Section 532 of the real property tax law is amended by adding a
new subdivision (k) to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02739-02-1
A. 3225 2
(K) ALL STATE PARK LANDS EXCLUSIVE OF ANY IMPROVEMENTS THEREON, SHALL
BE SUBJECT TO TAXATION FOR ALL PURPOSES AND SHALL BE ASSESSED AS
PROVIDED IN SECTION FIVE HUNDRED FORTY-EIGHT OF THIS ARTICLE.
S 3. The real property tax law is amended by adding two new sections
548 and 549 to read as follows:
S 548. ASSESSMENT OF STATE PARK LANDS. 1. (A) STATE PARK LANDS SHALL
BE VALUED AS IF PRIVATELY OWNED AND SHALL BE ASSESSED BY THE STATE
BOARD; PROVIDED, HOWEVER, THAT STATE PARK LAND WHICH WAS ASSESSED IN THE
MANNER PROVIDED BY SUBDIVISION TWO OF SECTION FIVE HUNDRED THIRTY-FOUR
OF THIS ARTICLE.
(B) NO LATER THAN FIVE DAYS PRIOR TO THE DATE ESTABLISHED BY LAW FOR
THE COMPLETION OF THE TENTATIVE ASSESSMENT ROLL, THE STATE BOARD SHALL
ANNUALLY TRANSMIT TO THE ASSESSOR OF EACH ASSESSING UNIT CONTAINING
STATE LANDS SUBJECT TO TAXATION, A LIST OF ALL SUCH LANDS THEREIN AND
THE ASSESSOR SHALL ENTER THE VALUES AS A PARCEL ON THE TENTATIVE ASSESS-
MENT ROLL.
(C) NOT LATER THAN TEN DAYS AFTER THE COMPLETION OF THE TENTATIVE
ASSESSMENT ROLL IN ANY ASSESSING UNIT CONTAINING STATE LAND SUBJECT TO
TAXATION, THE ASSESSOR SHALL NOTIFY THE STATE BOARD OF THE AMOUNT OF ANY
ASSESSMENT OF SUCH STATE PARK LANDS CONTAINED ON THE LIST DESCRIBED IN
PARAGRAPH (B) OF THIS SUBDIVISION THAT HAVE BEEN ENTERED ON THE TENTA-
TIVE ASSESSMENT ROLL.
2. (A) THE STATE BOARD SHALL DETERMINE THE FINAL ASSESSMENTS OF STATE
LANDS ASSESSED BY THE LOCAL MUNICIPALITY.
(B) THE STATE BOARD MAY ESTABLISH A SPECIAL EQUALIZATION RATE FOR THE
PURPOSE OF DETERMINING THE FINAL ASSESSMENTS OF STATE PARK LANDS
ASSESSED BY SUCH BOARD WHEN THERE HAS BEEN A CHANGE IN LEVEL OF ASSESS-
MENT ON THE ASSESSMENT ROLL FOR WHICH THE FINAL ASSESSMENTS OF STATE
LANDS ARE BEING DETERMINED. AS USED IN THIS SUBDIVISION, THE TERM
"CHANGE IN LEVEL OF ASSESSMENT" MEANS A NET INCREASE OR DECREASE OF NOT
LESS THAN TWO PERCENT IN THE TOTAL ASSESSED VALUATION OF THE TAXABLE
REAL PROPERTY ON THE ASSESSMENT ROLL AS COMPUTED IN ACCORDANCE WITH THE
RULES PROMULGATED BY THE STATE BOARD IN RELATION TO ASSESSOR'S ANNUAL
REPORTS FOR EQUALIZATION PURPOSES.
(C) THE STATE BOARD SHALL CERTIFY TO THE ASSESSOR THE FINAL ASSESS-
MENTS OF STATE PARK LANDS AND NO SUCH ASSESSMENT OF STATE PARK LANDS
SHALL BE VALID FOR ANY PURPOSE WITHOUT SUCH CERTIFICATION.
(D) UPON RECEIPT OF SUCH CERTIFICATION, THE ASSESSOR SHALL ENTER THE
FINAL ASSESSMENTS OF STATE PARK LANDS UPON THE FINAL ASSESSMENT ROLL. IN
THE EVENT THE CERTIFICATION IS RECEIVED AFTER THE FINAL COMPLETION,
VERIFICATION AND FILING OF THE FINAL ASSESSMENT ROLL, THE ASSESSOR OR
OTHER LOCAL OFFICIALS, INCLUDING SCHOOL AUTHORITIES, HAVING CUSTODY AND
CONTROL OF SUCH ROLL OR PORTION THEREOF ARE AUTHORIZED AND DIRECTED TO
ENTER THE FINAL ASSESSMENTS ON THE ROLL.
S 549. PAYMENT OF TAXES BY THE STATE. 1. THE COMPTROLLER SHALL PAY
TAXES LEVIED ON LANDS OF THE STATE IN EACH COUNTY PURSUANT TO SECTION
FIVE HUNDRED FORTY-EIGHT OF THIS ARTICLE, OUT OF MONEYS APPROPRIATED BY
THE LEGISLATURE THEREFOR, TO THE COUNTY TREASURER FOR APPROPRIATE
DISTRIBUTION UPON SUBMISSION OF A STATEMENT OF SUCH TAXES BY HIM IN SUCH
FORM AND EXECUTED IN SUCH MANNER BY THE COUNTY TREASURER AS MAY BE
REQUIRED BY THE COMPTROLLER.
2. NO PENALTIES, INTEREST OR FEES OF ANY KIND, EXCEPT FEES PAYABLE TO
SCHOOL DISTRICT COLLECTING OFFICERS PURSUANT TO SUBDIVISION ONE OF
SECTION THIRTEEN HUNDRED TWENTY-EIGHT OF THIS CHAPTER ON SCHOOL TAXES ON
LAND OUTSIDE THE FOREST PRESERVE, SHALL BE ADDED TO TAXES PAYABLE BY THE
STATE PURSUANT TO THE PROVISIONS OF THIS SECTION.
A. 3225 3
S 4. This act shall take effect on the first of January next succeed-
ing 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.