S T A T E O F N E W Y O R K
________________________________________________________________________
3774
2025-2026 Regular Sessions
I N A S S E M B L Y
January 30, 2025
___________
Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to taxation of
state correctional facility properties for schools
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 536 of the real property tax law
is amended by adding a new paragraph (h) to read as follows:
(H) ALL LANDS OWNED BY THE STATE, EXCLUSIVE OF THE IMPROVEMENTS
ERECTED THEREON BY THE STATE, ON WHICH A CORRECTIONAL FACILITY IS
LOCATED.
§ 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06364-01-5