NY State Senate Bill 2017-S2576

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
Jan 13, 2017	referred to investigations and government operations

2017-S2576 (ACTIVE) - Details

See Assembly Version of this Bill:: A5337
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S3866
2013-2014: S4679, A5393
2015-2016: S3286, A5439
2019-2020: S2081, A4144
2021-2022: S2591, A4988
2023-2024: A3355

2017-S2576 (ACTIVE) - Summary

Relates to the definition of Indian reservation; ties such term to certain treaties.

2017-S2576 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2576

 TITLE OF BILL :  An act to amend the tax law, the Indian law and the
real property tax law, in relation to the definition of "qualified
reservation"

 PURPOSE :

To clarify that Indian nations are only exempt from the payment of
sales taxes on cigarettes purchased for their own use on reservations
where they exercise sovereignty over such lands and that only such
lands are exempt from the payment of real property taxes and specify
that the Cayuga Indian Nation does not meet these qualifications.

 SUMMARY OF SPECIFIC PROVISIONS :

This bill amends subdivision (16) of Section 470 of the Tax Law to
make clear that the definition of a "qualified reservation" does not
include The Cayuga Indian Nation The bill also amends Section 6 of the
Indian Law and Section 454 of the Real Property Tax Law by defining
"Indian reservation" to be consistent with the definition of
"qualified reservation" in Section 470 of the Tax Law.

 JUSTIFICATION :

In 2010, the New York Court of Appeals issued its decision in CAYUGA

INDIAN NATION OF NEW YORK V. CAYUGA COUNTY wherein it reaffirmed the
Appellate Division 4th Department's 2009 ruling that the Cayuga Nation
did not have to collect the sales tax on cigarettes sold to non-Indian
consumers at two stores located on their aboriginal land.
Specifically, the Court ruled that despite the fact that the Cayuga
Nation has no present reservation in the state, the properties
involved met the statutory test under the Tax Law of being a qualified
reservation (wherein the state is without power to impose a tax on
sales to Indians) because their reservation, established by a treaty
in 1789 and further acknowledged by the treaty of Canandaigua in 1794,
was never disestablished by Congress.  Thus, the Court ruled that the
two Cayuga Nation stores were located on reservation land even though
the Nation exercised no sovereign control over them. Ultimately, only
Congress or the United States Supreme Court can settle the issue
concerning the ramifications of a Native American nation acquiring
real property in an unrecognized but also un-disestablished
reservation, Until that occurs, this bill would require that real
property owned by the Nation to be taxed support for the bill's
provisions can also be found in the 2005 decision of the Supreme Court
of the United States in CITY OF SHERRILL V. ONEIDA INDIAN NATION OF
NEW YORK which held that the Oneida do not exercise sovereignty in
whole or in part over parcels they recently purchased on the open
market and that such parcels are subject to real property taxes. The
holding in SHERRILL applies not only to the specific parcels within
the City of Sherrill at issue but also to lands recently purchased by
the Oneida within their historic reservation of 250,000 to 300,000
acres. The principle of SHERRILL applies equally to lands recently
purchased by other New York Tribes including the Cayuga Indian Nation
because in that the historic reservation has not been
"disestablished."

 PRIOR LEGISLATIVE HISTORY :

2011/2012: S.3866,
2013/2014: S.4679A,
2015/2016: S.3286

 FISCAL IMPLICATIONS :


Could result in a minimal increase in sales tax collection from any
affected stores.

 EFFECTIVE DATE :
Immediately.

2017-S2576 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2576
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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.
   § 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.
                                                            LBD03290-01-7

 S. 2576                             2
 
   §  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.
   § 3. Section 454 of the real property tax law is amended  to  read  as
 follows:
   §  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.
   § 4. This act shall take effect immediately.

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Senate Bill S2576

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2017-S2576 (ACTIVE) - Details

2017-S2576 (ACTIVE) - Summary

2017-S2576 (ACTIVE) - Sponsor Memo

2017-S2576 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2576

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Sponsored By

Pamela Helming

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2017-S2576 (ACTIVE) - Details

2017-S2576 (ACTIVE) - Summary

2017-S2576 (ACTIVE) - Sponsor Memo

2017-S2576 (ACTIVE) - Bill Text download pdf

Comments