S T A T E O F N E W Y O R K
________________________________________________________________________
2615--A
2021-2022 Regular Sessions
I N A S S E M B L Y
January 19, 2021
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Introduced by M. of A. LAVINE, THIELE, STERN, PALMESANO, MONTESANO --
read once and referred to the Committee on Real Property Taxation --
recommitted to the Committee on Real Property Taxation in accordance
with Assembly Rule 3, sec. 2 -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03798-03-2
A. 2615--A 2
(II) IN NO EVENT SHALL THE PAYMENT EXCEED TWO HUNDRED FIFTY THOUSAND
DOLLARS FOR THE TWO THOUSAND TWENTY-TWO--TWO THOUSAND TWENTY-THREE
FISCAL YEAR, AND IN EACH SUCCEEDING FISCAL YEAR SHALL NOT EXCEED TWO
HUNDRED FIFTY THOUSAND DOLLARS SUBJECT TO AN ANNUAL ADJUSTMENT REFLECT-
ING THE LATEST CONSUMER PRICE INDEX (ALL ITEMS--U.S. CITY AVERAGE),
PUBLISHED BY THE UNITED STATES BUREAU OF LABOR STATISTICS, AS RECALCU-
LATED EVERY JANUARY FIRST. THE PAYMENT SHALL BE REDUCED BY ANY PAYMENT
IN LIEU OF TAXES OR OTHER STATE PAYMENTS PAID TO THE MUNICIPALITY WHICH
ARE RELATED TO THE STATE PARK.
§ 2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law.