S T A T E O F N E W Y O R K
________________________________________________________________________
1165
2021-2022 Regular Sessions
I N A S S E M B L Y
January 7, 2021
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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 state payment
of local taxes on certain privately owned lands that the state
requires to be fully exempt from property taxation
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 537 to read as follows:
§ 537. STATE PAYMENT OF LOCAL TAXES ON CERTAIN PRIVATELY OWNED LANDS.
(A) FOR ALL COUNTIES, CITIES, TOWNS, VILLAGES AND SCHOOL DISTRICTS IN
WHICH PRIVATELY OWNED PROPERTY IS FULLY EXEMPT FROM PROPERTY TAXATION
FOR EDUCATIONAL PURPOSES WITHOUT THE REQUIREMENT OF LOCAL CONSENT AS
PROVIDED BY SECTION ONE OF ARTICLE SIXTEEN OF THE STATE CONSTITUTION,
AND IN WHICH THE PROPORTION OF FULLY EXEMPT PRIVATELY OWNED PROPERTY
EXCEEDS THE MEAN FOR THE STATE FOR THE CLASS OF LOCAL GOVERNMENT WITHIN
WHICH THAT COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT IS INCLUDED,
AND IS CERTIFIED AS PERFORMING THE FUNCTION OR THE FUNCTIONS OF STATE-
OWNED PUBLIC PARKLAND BY THE SECRETARY OF STATE, AND THAT CAN DEMON-
STRATE SIGNIFICANT SERVICE TO CITIZENS OF THE STATE RESIDING OUTSIDE THE
COUNTY IN WHICH THE CIVIL SUBDIVISION IS LOCATED IN ACCORD WITH CRITERIA
SPECIFIED BY THE SECRETARY, THE STATE OF NEW YORK SHALL PAY ALL PROPERTY
TAXES IN THE SAME AMOUNTS AND AT THE SAME TIME AS IT PAYS TAXES ON
CERTAIN STATE-OWNED PROPERTIES AS SPECIFIED IN SECTION FIVE HUNDRED
THIRTY-TWO OF THIS TITLE.
(B) OWNERS OR MANAGERS OF ALL FULLY EXEMPT PRIVATE PROPERTIES FOR
WHICH THE STATE PAYS PROPERTY TAXES UNDER THE PROVISIONS OF THIS SECTION
SHALL REPORT ON OR BEFORE DECEMBER THIRTY-FIRST OF EACH YEAR TO THE
SECRETARY OF STATE, IN A FORM AND IN ACCORD WITH CRITERIA SPECIFIED BY
THE SECRETARY, ON THE VALUE OF REGIONAL AND STATEWIDE SERVICES PROVIDED
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01452-01-1
A. 1165 2
BY THOSE FULLY EXEMPT PROPERTIES, COMPARED TO THE ESTIMATED VALUE OF THE
STATE PAYMENT PROVIDED.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.