S T A T E O F N E W Y O R K
________________________________________________________________________
1773
2015-2016 Regular Sessions
I N A S S E M B L Y
January 12, 2015
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Introduced by M. of A. GARBARINO, BORELLI, FINCH, GUNTHER, RAIA, ROBERTS
-- Multi-Sponsored by -- M. of A. TENNEY, THIELE -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to making all
state lands subject to taxation for school purposes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 536 of the real property tax law, paragraph (c) of
subdivision 1 as amended by chapter 881 of the laws of 1961, paragraphs
(e) and (f) of subdivision 1 as added by section 1 of part W of chapter
62 of the laws of 2006, and paragraph (g) of subdivision 1 as added by
chapter 627 of the laws of 2006, is amended to read as follows:
S 536. [Certain state] STATE lands subject to taxation for school
purposes only. 1. [The following] ALL state lands shall be subject to
taxation for school purposes[:
(a) Lands owned by the state,] exclusive of the improvements erected
thereon by the state[, situate in the following school districts:
County School District Town
Broome Common 4, 11 Kirkwood
Dutchess Common 2 Amenia
Common 1, 2 Beckman
Common 6, 8, 9 Dover
Common 3, 4 Fishkill
Common 3 LaGrange
Erie Common 3 Collins
Herkimer Common 11, 12, 13 Russia
Livingston Common 7 Groveland
Madison Common 8 Eaton
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04200-01-5
A. 1773 2
Monroe Common 1 Rush
Oneida Union free 13 Westmoreland and
Rome (city)
Orange Common 1 Cornwall
Union free 4, 5 Cornwall
Common 2 Wallkill
Common 16 Warwick
Orleans Common 6 Albion
Saratoga Common 5 Saratoga Springs
(city)
Seneca Common 5 Ovid and Romulus
Suffolk Common 7 Babylon
Common 15 Babylon and
Huntington
Common 16 Huntington
Union free 12, 13 Islip
Common 5 Smithtown
Sullivan Common 4 Fallsburgh
Ulster Union free 2 Wawarsing
Westchester Union free 1 Ossining
Wyoming Common 2, 3 Attica
(b) Lands owned by the state, exclusive of the improvements erected
thereon by the state, situate in the following towns:
County Town
Cattaraugus Carrollton
Cold Spring
Elko
Great Valley
Red House
Salamanca
South Valley
Clinton Ellenburg
Dutchess Hyde Park
Poughkeepsie
Greene Coxsackie
Oneida Lee
Marcy
Trenton
Western
Orange Highlands
Tuxedo
Woodbury
Rockland All towns
(c) Lands owned by the state situate in union free school district
number one of the towns of Dannemora and Saranac, Clinton county, Mount
Morris central school district number one of the towns of Mount Morris,
Leicester, Groveland and West Sparta, Livingston county, except state
lands constituting a portion of Letchworth park, central school district
number two of the towns of Fort Ann, Hartford and Kingsbury, Washington
county, and central school district number one of the towns of Shawan-
gunk, Plattekill, Gardiner and Marlborough, Ulster county and Newburgh
and Montgomery, Orange county, exclusive of the improvements erected
A. 1773 3
thereon by the state or maintained thereon by the state for the use of
state institutions, except improvements owned by the state and occupied
exclusively for residential purposes by persons who pay rent for such
occupancy, or, if the occupants be state officials or employees, who
either pay such rent or have in their families children who attend the
school of one of such districts;
(d) Lands owned by the state, exclusive of the improvements erected
thereon by the state, situate in common school district number two of
the town of Genesee Falls, Wyoming county, constituting a portion of
Letchworth park, the title to which was vested in the state on December
first, nineteen hundred ten.
(e) Lands owned by the state, within the core preservation area of the
Central Pine Barrens area as described and bounded by subdivision eleven
of section 57-0107 of the environmental conservation law, situate in the
following school districts:
County School District Town
Suffolk Rocky Point Union Free Brookhaven
school district
Eastport Union Free school Brookhaven
district Southampton
Longwood Central school Brookhaven
district
Riverhead Central school Brookhaven
district Riverhead
Southampton
Hampton Bays Union Free Southampton
school district
(f) Lands owned by the state, outside of the core preservation area of
the Central Pine Barrens area as described and bounded by paragraph
eleven of section 57-0107 of the environmental conservation law, situate
in the Riverhead central school district within the town of Riverhead,
county of Suffolk, where the title holder is listed as the "State of New
York" on the town of Riverhead's assessment roll as of March sixteenth,
two thousand six.
(g) Lands owned by the state, exclusive of the improvements erected
thereon by the state, situate in the Smithtown central school district,
in the county of Suffolk, constituting lands in the town of Smithtown
with the following tax identification number: district 0800, section
0040, block 0002, lots 0011, and lands situate in the Three Village
central school district, constituting lands in the town of Brookhaven
with the following tax identification number: district 0200, section
0273, block 0001, lot 0003].
2. For the purposes of this section, [such] school districts, whether
or not reorganized, shall be deemed to continue to exist with the bound-
aries that were in effect at the time the state lands therein were first
subjected to taxation for school purposes.
S 2. This act shall take effect immediately and shall apply to all
taxable years after this act shall have become a law.