S T A T E O F N E W Y O R K
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4440
2025-2026 Regular Sessions
I N S E N A T E
February 5, 2025
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Introduced by Sen. STEC -- 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 real property taxes on the assessed value of the Moriah
shock incarceration correctional facility
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 THE
MORIAH SHOCK INCARCERATION CORRECTIONAL FACILITY, INCLUDING THE IMPROVE-
MENTS ERECTED THEREON BY THE STATE, BEGINNING ONCE CORRECTIONAL OPER-
ATIONS HAVE CEASED AT SUCH FACILITY, REGARDLESS OF ANY STATE OR
CONTRACTED PERSONNEL ASSIGNED TO MAINTENANCE OF RELATIVE FACILITY
GROUNDS OR FACILITY INFRASTRUCTURE INCLUDING, BUT NOT LIMITED TO, BUILD-
INGS, 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 ESSEX COUNTY AND
THE TOWN OF MORIAH.
§ 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.
LBD04884-01-5