S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2167
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2021
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to direct the department of taxation and  finance  to  conduct  a
   study  of state-owned lands within the counties of Westchester, Putnam
   and Dutchess, and the real property tax impact of such lands upon such
   counties and the localities therein

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Legislative  intent. The legislature hereby finds that on
 January 9, 2017, the state of  New  York  announced  an  agreement  with
 Entergy  to  close  the  Indian  Point nuclear plant. As a result of the
 permanent closure of this facility, it is estimated that the loss to the
 tax base of the county of Westchester and surrounding  counties  in  the
 catchment  area  of  such  plant will be severe. The legislature further
 finds that the state has utilized a piecemeal approach to  the  taxation
 of  state-owned  land.  Home  owners  across the state are burdened with
 subsidizing, through real property taxes,  the  revenue  lost  from  the
 untaxed state-owned land in their communities. The impact of this fiscal
 burden,  coupled  with  the  closure  of the Indian Point nuclear plant,
 creates a unique situation throughout communities  in  the  counties  of
 Westchester, Putnam and Dutchess.  Therefore, it is in the best interest
 of  the taxpayers of these counties to study this disparate treatment of
 taxation on state-owned land in light of the closure of the Indian Point
 nuclear plant, which will have a substantial impact on local  taxpayers.
 This  study  seeks to determine the fiscal impact of expanding state law
 that currently requires the state to pay real property taxes to  certain
 local  governments in order to pay taxes on state lands located through-
 out the Indian Point catchment region.
   § 2. The department of taxation and  finance  shall,  in  consultation
 with  any  other department, division, board, bureau, commission, agency
 or public authority of the state or any  political  subdivision  thereof
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00569-01-1

 A. 2167                             2
 
 deemed  necessary by the commissioner of taxation and finance, conduct a
 study of state-owned lands within the counties  of  Westchester,  Putnam
 and  Dutchess.  The study shall include lands owned by the state, exclu-
 sive of the improvements erected thereon by the state including, but not
 limited to, parklands, forestation lands, forest preserves, correctional
 facilities,  facilities  governed  by  article  9  of the executive law,
 facilities governed by article 26-A of the public health  law,  and  any
 other  lands  located  within  such  counties  owned  by  the  state not
 described in this section. Such  study  shall  examine  the  methods  of
 compensating  counties,  cities,  towns,  villages  and school districts
 whose tax bases include state-owned land, the payments currently made by
 the state through sections 532, 533, 534 and 536 of  the  real  property
 tax  law  and section 15-2115 of the environmental conservation law, and
 provide the fiscal impact to the  state  and  counties,  cities,  towns,
 villages  and  school  districts of the aforementioned state-owned lands
 that are currently tax-exempt should the state be  required  to  provide
 compensation  to  such  counties,  cities,  towns,  villages  and school
 districts. The commissioner of taxation and finance shall, on or before,
 December 1, 2021, submit a report of findings, conclusions and recommen-
 dations of such study to the governor, the temporary  president  of  the
 senate,  the  speaker  of  the assembly, the chair of the senate finance
 committee, the chair of the senate investigations and  government  oper-
 ations committee, the chair of the assembly ways and means committee and
 the chair of the assembly real property taxation committee.
   § 3. This act shall take effect immediately.