senate Bill S4679A

2013-2014 Legislative Session

Relates to the definition of qualified reservation

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Archive: Last Bill Status - Passed Senate


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 10, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 09, 2014 ordered to third reading cal.1211
committee discharged and committed to rules
May 14, 2014 print number 4679a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Apr 18, 2013 referred to investigations and government operations

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S4679 - Details

See Assembly Version of this Bill:
A5393A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3866C, A5151B
2013-2014: S4679A

S4679 - Summary

Relates to the definition of Indian reservation; ties such term to certain treaties.

S4679 - Sponsor Memo

S4679 - Bill Text download pdf

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

                                  4679

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 18, 2013
                               ___________

Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, the Indian law and the  real  property  tax
  law, in relation to the definition of "qualified reservation"

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

  Section 1. Subdivision 16 of section 470 of the tax law, as  added  by
section  1  of  part  K of chapter 61 of the laws of 2005, is amended to
read as follows:
  16. "Qualified reservation." (a) Lands [held by an  Indian  nation  or
tribe  that is located within the reservation of that nation or tribe in
the state] WITHIN THE  STATE  OVER  WHICH  AN  INDIAN  NATION  OR  TRIBE
LAWFULLY EXERCISES TRIBAL SOVEREIGNTY;
  (b)  Lands within the state over which an Indian nation or tribe exer-
cises governmental power and that are either  (i)  held  by  the  Indian
nation  or  tribe  subject  to restrictions by the United States against
alienation PURSUANT TO THE SENECA NATION (NEW YORK) LAND  CLAIM  SETTLE-
MENT  ACT  (25  USC  1774  ET SEQ.), or (ii) held in trust by the United
States for the benefit of such Indian nation or tribe  PURSUANT  TO  THE
INDIAN REORGANIZATION ACT (25 USC 461 ET SEQ.);
  (c)  Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
Nation within their respective reservations; or
  (d) Any land that falls within paragraph (a) or (b) of  this  subdivi-
sion,  and  which may be sold and replaced with other land in accordance
with an Indian nation's or tribe's land claims settlement agreement with
the state of New York, shall nevertheless be deemed  to  be  subject  to
restriction by the United States against alienation.
  S 2. Section 6 of the Indian law is amended to read as follows:
  S  6. Exemption of reservation lands from taxation.  1. No taxes shall
be assessed, for any purpose whatever, upon any  Indian  reservation  in

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01567-01-3

Co-Sponsors

S4679A (ACTIVE) - Details

See Assembly Version of this Bill:
A5393A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3866C, A5151B
2013-2014: S4679A

S4679A (ACTIVE) - Summary

Relates to the definition of Indian reservation; ties such term to certain treaties.

S4679A (ACTIVE) - Sponsor Memo

S4679A (ACTIVE) - Bill Text download pdf

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

                                 4679--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 18, 2013
                               ___________

Introduced  by Sens. NOZZOLIO, SEWARD -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, the Indian law and the  real  property  tax
  law, in relation to the definition of "qualified reservation"

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

  Section 1. Subdivision 16 of section 470 of the tax law, as  added  by
section  1  of  part  K of chapter 61 of the laws of 2005, is amended to
read as follows:
  16. "Qualified reservation." (a) Lands held by  an  Indian  nation  or
tribe  that is located within the reservation of that nation or tribe in
the state;
  (b) Lands within the state over which an Indian nation or tribe  exer-
cises  governmental  power  and  that  are either (i) held by the Indian
nation or tribe subject to restrictions by  the  United  States  against
alienation,  or  (ii) held in trust by the United States for the benefit
of such Indian nation or tribe;
  (c) Lands held by the Shinnecock Tribe or the Poospatuck  (Unkechauge)
Nation within their respective reservations; or
  (d)  Any  land that falls within paragraph (a) or (b) of this subdivi-
sion, and which may be sold and replaced with other land  in  accordance
with an Indian nation's or tribe's land claims settlement agreement with
the  state  of  New  York, shall nevertheless be deemed to be subject to
restriction by the United States against alienation[.]; OR
  (E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A),  (B),  (C),  AND
(D)  OF  THIS SUBDIVISION, LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01567-02-4

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