NY State Senate Bill 2019-S4404

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to local government
Mar 11, 2019	referred to local government

co-Sponsors

2019-S4404 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §532, rpld §536, RPT L

2019-S4404 (ACTIVE) - Summary

Makes all state lands subject to taxation for all purposes.

2019-S4404 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4404

SPONSOR: HARCKHAM
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to making all state lands subject to taxation for all purposes; and to
repeal section 536 of the real property tax law relating to certain
state lands subject to taxation for school purposes only

 
PURPOSE:

This bill places a taxation to all state land, and repeals the require-
ment allowing for certain state lands to be subjected to taxation for
school purposes with hopes of limiting the unfair and arbitrary nature
of state land taxation, in order to promote the wellbeing of the land
and a more just taxation system to the state of New York.

 
SUMMARY OF PROVISIONS:

Section 1 Amends section 532 of the real property tax law along with
several subsections and chapter pursuant to section 532 Subsection 2
repeals Section 536 of the real property tax law

Section 3 This act shall take effect January 1, 2020 and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.

 
JUSTIFICATION:

Land owned by New York State is immune from local taxation under the
doctrine of sovereign immunity. Therefore, a local government or school
district may not impose taxes upon State land within its borders unless
the State has statutorily waived its sovereign immunity and affirmative-
ly consented to pay those'taxes.

Currently, New York State pays property taxes to municipalities and
school districts on almost 90 percent of the 4 million acres it owns
across New York, while the remaining 10% receive no compensation. The
Office of Real Property Services has studied this issue and concluded
that New York existing programs stand alone, in terms of coverage,
complexity, and non-uniform treatment of local governments.

Due to their conflicting eligibility requirements and patchwork cover-
age, these various programs result in unequal treatment of taxing juris-
dictions having similar state lands. A relatively high rate of compen-
sation may be paid for state land in one community, but an adjoining
community with identical land may receive none. This legislation seeks
to resolve the disparity in State Owned Lands payments between counties.

 
LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

Attached

 
EFFECTIVE DATE:
This act shall take effect January 1, 2020

2019-S4404 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4404
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 11, 2019
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in  relation  to  making  all
   state  lands  subject  to  taxation  for  all  purposes; and to repeal
   section 536 of the real property tax law  relating  to  certain  state
   lands subject to taxation for school purposes only
 
   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,  subdivision  (d)
 as  amended  by  chapter  364  of  the  laws of 2004, subdivision (e) as
 amended by chapter 660 of the laws of 1997, subdivision (g)  as  amended
 by  chapter 196 of the laws of 2018, subdivision (h) as added by chapter
 626 of the laws of 1995, subdivision (i) as added by chapter 646 of  the
 laws of 1998, subdivision (j) as added by chapter 18 of the laws of 2008
 and  subdivision  (k)  as added by section 1 of part VV of chapter 58 of
 the laws of 2018, is amended to read as follows:
   § 532. [Certain  state]  STATE  lands  subject  to  taxation  for  all
 purposes.  [The  following] ALL state lands shall be subject to taxation
 for all purposes[:
   (a) All wild or forest lands owned by  the  state  within  the  forest
 preserve;
   (b) All wild or forest lands owned by the state in the towns of Altona
 and Dannemora, Clinton county, except the lands in the town of Dannemora
 upon  which  buildings  and inclosures are erected and maintained by the
 state for the use of state institutions;
   (c) All state lands located within  the  boundaries  of  the  Allegany
 state  park  in the county of Cattaraugus, exclusive of the improvements
 thereon;
   (d) All lands in the counties of Rockland and Putnam  acquired  for  a
 public  use  by the state, exclusive of the improvements erected thereon
 by the state;

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

                                                            LBD10499-01-9

 S. 4404                             2

   (e) All lands in the counties of Rockland  and  Sullivan  and  in  the
 towns  of  Monroe,  Warwick,  Cornwall,  Highlands, Tuxedo and Woodbury,
 Orange county, and in the towns of Gardiner, Rochester,  Shawangunk  and
 Wawarsing, Ulster county, acquired for a public use by the commissioners
 of  the Palisades Interstate park, exclusive of the improvements erected
 thereon by the state;
   (f) All lands acquired or leased by the state pursuant to chapter  one
 hundred  forty-eight  of  the laws of eighteen hundred seventy-eight for
 the construction and management of a railroad  from  Lake  Champlain  to
 Clinton prison;
   (g)  All  lands  owned  by  the state, including lands leased from the
 United States for a term of fifty years or more, for use by the  conser-
 vation  department  as a fish hatchery, game farm, game management area,
 game refuge or for reforestation purposes, exclusive of the improvements
 erected thereon by the state, in the following towns:

       County                        Town

       Chenango                     Otselic
                                    Pharsalia
                                    Sherburne
       Jefferson                    Antwerp
                                    Brownville
                                    Lorraine
                                    Worth
       Lewis                        Montague
       Livingston                   Conesus
                                    Livonia
                                    Springwater
                                    West Sparta
       Ontario                      Canadice
                                    Richmond
       Oswego                       Redfield
       Otsego                       Morris
                                    Pittsfield
       Rensselaer                   Berlin
                                    Stephentown
       Steuben                      Wayland
       Washington                   Argyle
                                    Ft. Edward
                                    Kingsbury
       Yates                        Italy

   Except, however, for the towns of Conesus, Canadice and  Richmond  the
 provisions of this subdivision shall only apply to lands acquired by the
 state on or after December fifteenth, nineteen hundred eighty-nine.
   (h)  All lands owned by the state, in the Bashakill wetland properties
 located in the town of Mamakating in Sullivan county.
   (i) All lands owned by the state in the Neversink Gorge areas  in  the
 Sullivan County towns of Forestburgh, Thompson, and Mamakating.
   (j)  All  lands  owned  by  the  state  pursuant to subdivision two of
 section two hundred eight of the racing, pari-mutuel wagering and breed-
 ing law located within the counties  of  Nassau,  Queens  and  Saratoga,
 inclusive of the improvements erected thereon.
   (k)  Land  owned  by  the  state situate in the towns of McDonough and
 Preston in the county of Chenango, constituting a portion of Bowman Lake

 S. 4404                             3

 State Park, the title to which was vested in the state on February twen-
 ty-first, two thousand seventeen], exclusive of the improvements erected
 thereon BY THE STATE.
   § 2. Section 536 of the real property tax law is REPEALED.
   §  3.  This  act  shall take effect January 1, 2020 and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.

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Senate Bill S4404

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

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co-Sponsors

2019-S4404 (ACTIVE) - Details

2019-S4404 (ACTIVE) - Summary

2019-S4404 (ACTIVE) - Sponsor Memo

2019-S4404 (ACTIVE) - Bill Text download pdf

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Sponsored By

Pete Harckham

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

co-Sponsors

Patty Ritchie

2019-S4404 (ACTIVE) - Details

2019-S4404 (ACTIVE) - Summary

2019-S4404 (ACTIVE) - Sponsor Memo

2019-S4404 (ACTIVE) - Bill Text download pdf

Comments