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
                                ___________
 
 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.