S T A T E O F N E W Y O R K
________________________________________________________________________
2653
2025-2026 Regular Sessions
I N S E N A T E
January 22, 2025
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Introduced by Sens. STEC, O'MARA -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to requiring the
state pay taxes on the assessed value of properties of closed state
prisons
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 (m) to read as follows:
(M) ALL LANDS OWNED BY THE STATE WHICH WERE PREVIOUSLY USED AS A STATE
PRISON, INCLUDING THE IMPROVEMENTS ERECTED THEREON BY THE STATE, BEGIN-
NING ONCE CORRECTIONAL OPERATIONS HAVE CEASED AT SUCH PRISON, REGARDLESS
OF ANY STATE OR CONTRACTED PERSONNEL ASSIGNED TO MAINTENANCE OF RELATIVE
FACILITY GROUNDS OR FACILITY INFRASTRUCTURE INCLUDING, BUT NOT LIMITED
TO, BUILDINGS, HEATING SYSTEMS, OR COMMUNICATIONS TECHNOLOGY, UNTIL THE
STATE BEGINS OPERATIONS UPON THE LAND THROUGH A STATE AGENCY OR THE LAND
IS SOLD TO A NON-GOVERNMENTAL ENTITY; PROVIDED, HOWEVER, THAT WHERE SUCH
LANDS ARE CONVEYED TO A NOT-FOR-PROFIT NON-GOVERNMENTAL ENTITY, SUCH
ENTITY SHALL ENTER INTO A PAYMENT IN LIEU OF TAXES WITH THE RESPECTIVE
LOCAL MUNICIPALITY IN WHICH THE FORMER PRISON IS LOCATED.
§ 2. This act shall take effect on the first of April next succeeding
the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04876-01-5