S T A T E O F N E W Y O R K
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37
2019-2020 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2019
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Introduced by M. of A. CAHILL -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to directing the
department of taxation and finance to conduct a study and report on a
plan for consistent statewide policy concerning property taxation of
state-owned land; and providing for the repeal of such provisions upon
the expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 548 to read as follows:
§ 548. DEPARTMENT REPORT ON POLICIES CONCERNING PROPERTY TAXATION OF
STATE LANDS. THE DEPARTMENT, IN CONSULTATION WITH THE COMMISSIONER OF
ENVIRONMENTAL CONSERVATION, SHALL STUDY AND PRODUCE A REPORT REGARDING A
PLAN FOR CONSISTENT STATEWIDE POLICY CONCERNING PROPERTY TAXATION OF
STATE-OWNED LAND:
1. DETAILING CURRENT STATE POLICIES AND PRACTICES CAUSING STATE OWNED
PROPERTY TO BE SUBJECT TO TAXATION OR REQUIRING STATE GOVERNMENT
PAYMENTS OF FEES FOR SERVICE OR IN LIEU OF TAXES TO ALL CLASSES OF LOCAL
GOVERNMENTS;
2. SPECIFYING THE COST TO THE STATE OF SUCH POLICIES AND PRACTICES;
3. ASSESSING THE CHARACTER AND EQUITY OF LOCAL FISCAL IMPACTS RESULT-
ING FROM SUCH POLICIES AND PRACTICES;
4. RECOMMENDING A STANDARD, CONSISTENT STATEWIDE POLICY REGARDING
STATE COMPENSATION OF ALL CLASSES OF LOCAL GOVERNMENTS FOR THE FISCAL
EFFECTS OF THE EXEMPTION OF STATE OWNED REAL PROPERTY FROM PROPERTY
TAXATION;
5. ESTIMATING THE FISCAL IMPACT ON THE STATE OF THIS RECOMMENDED POLI-
CY;
6. PRESENTING AN IMPLEMENTATION PLAN FOR SUCH RECOMMENDED POLICY; AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03124-01-9
A. 37 2
7. PROVIDING DRAFT LEGISLATION TO EFFECT THIS POLICY AND PLAN.
THE DEPARTMENT SHALL SUBMIT ITS REPORT TO THE GOVERNOR, THE TEMPORARY
PRESIDENT OF THE SENATE AND THE SPEAKER OF THE ASSEMBLY ON OR BEFORE
JANUARY FIRST, TWO THOUSAND TWENTY-ONE.
§ 2. This act shall take effect immediately and shall expire February
1, 2021 when upon such date the provisions of this act shall be deemed
repealed.