Senate Bill S10704

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10704
 
                             I N  S E N A T E
 
                            September 23, 2026
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in  relation  to  making  all
   state lands subject to taxation for all purposes
 
   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,  subdivision  (d)
 as  amended  by  chapter  364  of  the  laws of 2004, subdivision (e) as
 amended by section 1 of part WW of chapter  59  of  the  laws  of  2021,
 subdivision  (g) as amended by chapter 196 of the laws of 2018, subdivi-
 sion (h) as added by chapter 626 of the laws of 1995, subdivision (i) as
 added by chapter 646 of the laws of 1998, subdivision (j)  as  added  by
 chapter 18 of the laws of 2008, subdivision (k) as added by section 1 of
 part  VV  of chapter 58 of the laws of 2018 and subdivision (l) as added
 by section 2 of part XX of chapter 58 of the laws of 2022, is amended to
 read as follows:
   § 532. [Certain  state]  STATE  lands  subject  to  taxation  for  all
 purposes.  [The  following] ALL state lands shall be subject to taxation
 for all purposes[:
   (a) All wild or forest lands owned by  the  state  within  the  forest
 preserve;
   (b) All wild or forest lands owned by the state in the towns of Altona
 and Dannemora, Clinton county, except the lands in the town of Dannemora
 upon  which  buildings  and inclosures are erected and maintained by the
 state for the use of state institutions;
   (c) All state lands located within  the  boundaries  of  the  Allegany
 state  park  in the county of Cattaraugus, exclusive of the improvements
 thereon;
   (d) All lands in the counties of Rockland and Putnam  acquired  for  a
 public  use  by the state, exclusive of the improvements erected thereon
 by the state;
   (e) All lands in the counties of Rockland  and  Sullivan  and  in  the
 towns  of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands,
 Tuxedo and Woodbury, Orange  county,  and  in  the  towns  of  Gardiner,

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD16360-02-6
 S. 10704                            2

 Rochester,  Shawangunk  and  Wawarsing,  Ulster  county,  acquired for a
 public use by the commissioners of the Palisades Interstate park, exclu-
 sive of the improvements erected thereon by the state;
   (f)  All lands acquired or leased by the state pursuant to chapter one
 hundred forty-eight of the laws of eighteen  hundred  seventy-eight  for
 the  construction  and  management  of a railroad from Lake Champlain to
 Clinton prison;
   (g) All lands owned by the state,  including  lands  leased  from  the
 United  States for a term of fifty years or more, for use by the conser-
 vation department as a fish hatchery, game farm, game  management  area,
 game refuge or for reforestation purposes, exclusive of the improvements
 erected thereon by the state, in the following towns:

       County                        Town

       Chenango                     Otselic
                                    Pharsalia
                                    Sherburne
       Jefferson                    Antwerp
                                    Brownville
                                    Lorraine
                                    Worth
       Lewis                        Montague
       Livingston                   Conesus
                                    Livonia
                                    Springwater
                                    West Sparta
       Ontario                      Canadice
                                    Richmond
       Oswego                       Redfield
       Otsego                       Morris
                                    Pittsfield
       Rensselaer                   Berlin
                                    Stephentown
       Steuben                      Wayland
       Washington                   Argyle
                                    Ft. Edward
                                    Kingsbury
       Yates                        Italy

   Except,  however,  for the towns of Conesus, Canadice and Richmond the
 provisions of this subdivision shall only apply to lands acquired by the
 state on or after December fifteenth, nineteen hundred eighty-nine.
   (h) All lands owned by the state, in the Bashakill wetland  properties
 located in the town of Mamakating in Sullivan county.
   (i)  All  lands owned by the state in the Neversink Gorge areas in the
 Sullivan County towns of Forestburgh, Thompson, and Mamakating.
   (j) All lands owned by  the  state  pursuant  to  subdivision  two  of
 section two hundred eight of the racing, pari-mutuel wagering and breed-
 ing  law  located  within  the  counties of Nassau, Queens and Saratoga,
 inclusive of the improvements erected thereon.
   (k) Land owned by the state situate in  the  towns  of  McDonough  and
 Preston in the county of Chenango, constituting a portion of Bowman Lake
 State Park, the title to which was vested in the state on February twen-
 ty-first,  two thousand seventeen, exclusive of the improvements erected
 thereon.
 S. 10704                            3

   (l) lands owned by the state and acquired pursuant to  the  provisions
 of title twenty-one of article fifteen of the environmental conservation
 law  exclusive  of the improvements erected thereon erected by the regu-
 lating districts].  STARTING IN THE FIRST FULL TAXABLE YEAR TAKING PLACE
 ONE  YEAR  AFTER  THE  EFFECTIVE  DATE OF THE CHAPTER OF THE LAWS OF TWO
 THOUSAND TWENTY-SIX THAT AMENDED  THIS  SECTION,  ALL  STATE  LANDS  NOT
 SUBJECT  TO  TAXATION  SHALL  BE  SUBJECT TO TAXATION AT FIVE PERCENT OF
 ASSESSED VALUE AND SUCH PERCENTAGE SHALL INCREASE BY FIVE PERCENT  EVERY
 TAXABLE  YEAR THEREAFTER UNTIL SUCH LANDS ARE SUBJECT TO TAXATION AT ONE
 HUNDRED PERCENT OF ASSESSED VALUE; PROVIDED, HOWEVER THAT ANY STATE LAND
 SUBJECT TO TAXATION PRIOR TO THE EFFECTIVE DATE OF THE  CHAPTER  OF  THE
 LAWS OF TWO THOUSAND TWENTY-SIX THAT AMENDED THIS SECTION SHALL CONTINUE
 TO  BE  SUBJECT TO TAXATION AT THE RATE IN EFFECT FOR SUCH LAND PRIOR TO
 SUCH EFFECTIVE DATE AND SUCH RATE SHALL INCREASE BY FIVE  PERCENT  EVERY
 TAXABLE  YEAR THEREAFTER UNTIL SUCH LANDS ARE SUBJECT TO TAXATION AT ONE
 HUNDRED PERCENT OF ASSESSED VALUE.
   § 2. This act shall take effect January 1, 2027.