Authorizes the taxation of certain lands owned by the state constituting a state park; provides that if the land constitutes a state park and the average daily state park attendance for the preceding year exceeded twenty-five percent of the municipal population as determined by the most recent census data; the state owned land constitutes ten percent or more of the total land contained within the municipality; the municipality provides or pays for first responder police protection and either pays or provides for the cost of first responder fire protection or the residents of the municipality make direct payments to a fire protection district responsible for protecting the state park and its visitors
S T A T E O F N E W Y O R K
________________________________________________________________________
9935
I N A S S E M B L Y
February 27, 2020
___________
Introduced by M. of A. LAVINE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to certain state
lands constituting a state park subject to 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 (l) to read as follows:
(L) (I) ALL LANDS OWNED BY THE STATE CONSTITUTING A STATE PARK,
EXCLUDING THOSE LANDS OTHERWISE SUBJECT TO TAXATION PURSUANT TO SUBDIVI-
SIONS (A), (B), (C), (D), (E), (F), (G), (H), (I), (J) AND (K) OF THIS
SECTION, WHICH MEET THE FOLLOWING CRITERIA:
(A) THE AVERAGE DAILY STATE PARK ATTENDANCE FOR THE PRECEDING YEAR AS
REPORTED BY THE OFFICE OF PARKS, RECREATION AND HISTORIC PRESERVATION
EXCEEDED TWENTY-FIVE PERCENT OF THE MUNICIPAL POPULATION AS DETERMINED
BY THE MOST RECENT CENSUS DATA AS REPORTED BY THE UNITED STATES CENSUS
BUREAU;
(B) THE STATE-OWNED LAND CONSTITUTES TEN PERCENT OR MORE OF THE TOTAL
LAND CONTAINED WITHIN THE MUNICIPALITY BASED ON ACREAGE OF STATE PARK-
LAND AND WILDLIFE MANAGEMENT AREA IN THE MUNICIPALITY AS A PERCENTAGE OF
ALL MUNICIPAL LAND;
(C) THE MUNICIPALITY PROVIDES OR PAYS FOR FIRST RESPONDER POLICE
PROTECTION AND EITHER: (1) PAYS OR PROVIDES THE COST OF FIRST RESPONDER
FIRE PROTECTION; OR (2) THE RESIDENTS OF THE MUNICIPALITY MAKE DIRECT
PAYMENT TO A FIRE PROTECTION DISTRICT RESPONSIBLE FOR PROTECTING THE
STATE PARK AND ITS VISITORS; AND
(D) THE PRINCIPAL ENTRANCE TO THE STATE PARK IS WITHIN THE BOUNDARIES
OF THE MUNICIPALITY.
(II) IN NO EVENT SHALL THE PAYMENT EXCEED TWO HUNDRED FIFTY THOUSAND
DOLLARS FOR THE TWO THOUSAND TWENTY--TWO THOUSAND TWENTY-ONE FISCAL
YEAR, AND IN EACH SUCCEEDING FISCAL YEAR SHALL NOT EXCEED TWO HUNDRED
FIFTY THOUSAND DOLLARS SUBJECT TO AN ANNUAL ADJUSTMENT REFLECTING THE
LATEST CONSUMER PRICE INDEX (ALL ITEMS--U.S. CITY AVERAGE), PUBLISHED BY
THE UNITED STATES BUREAU OF LABOR STATISTICS, AS RECALCULATED EVERY
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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