S T A T E   O F   N E W   Y O R K
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                                  5439

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 23, 2015
                               ___________

Introduced by M. of A. KOLB, TENNEY, MAGEE, PALMESANO -- Multi-Sponsored
  by -- M. of A.  FINCH, OAKS -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend the tax law, the Indian law and the real property tax
  law, in relation to the definition of "qualified reservation"

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision 16 of section 470 of the tax law, as added by
section 1 of part K of chapter 61 of the laws of  2005,  is  amended  to
read as follows:
  16.  "Qualified  reservation."  (a)  Lands held by an Indian nation or
tribe that is located within the reservation of that nation or tribe  in
the state;
  (b)  Lands within the state over which an Indian nation or tribe exer-
cises governmental power and that are either  (i)  held  by  the  Indian
nation  or  tribe  subject  to restrictions by the United States against
alienation, or (ii) held in trust by the United States for  the  benefit
of such Indian nation or tribe;
  (c)  Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
Nation within their respective reservations; or
  (d) Any land that falls within paragraph (a) or (b) of  this  subdivi-
sion,  and  which may be sold and replaced with other land in accordance
with an Indian nation's or tribe's land claims settlement agreement with
the state of New York, shall nevertheless be deemed  to  be  subject  to
restriction by the United States against alienation[.]; OR
  (E)  NOTWITHSTANDING  THE  PROVISIONS OF PARAGRAPHS (A), (B), (C), AND
(D) OF THIS SUBDIVISION, LANDS HELD BY THE CAYUGA INDIAN NATION  OF  NEW
YORK  SHALL  NOT  BE  CONSIDERED A QUALIFIED RESERVATION AS THAT TERM IS
DEFINED IN THIS SUBDIVISION.
  S 2. Section 6 of the Indian law is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03644-01-5

              

A. 5439                             2

  S 6. Exemption of reservation lands from taxation. 1. No  taxes  shall
be  assessed,  for  any purpose whatever, upon any Indian reservation in
this state, so long as the land of such  reservation  shall  remain  the
property of the nation, tribe or band occupying the same.
  2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW YORK SHALL NOT QUALIFY FOR
THE EXEMPTION SET FORTH IN SUCH SUBDIVISION.
  S 3. Section 454 of the real property tax law is amended  to  read  as
follows:
  S  454.  Indians. 1. The real property in any Indian reservation owned
by the Indian nation, tribe or band occupying them shall be exempt  from
taxation  and  exempt from special ad valorem levies and special assess-
ments to the extent provided in section  four  hundred  ninety  of  this
chapter.
  2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW YORK SHALL NOT QUALIFY FOR
THE EXEMPTION SET FORTH IN SUCH SUBDIVISION.
  S 4. This act shall take effect immediately.