S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4988
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 10, 2021
                                ___________
 
 Introduced by M. of A. GALLAHAN -- read once and referred to the Commit-
   tee 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.
   § 2. Section 6 of the Indian law is amended to read as follows:
   § 6. Exemption of reservation lands from taxation. 1. No  taxes  shall
 be  assessed,  for  any purpose whatever, upon any Indian reservation in

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

                                                            LBD04588-01-1

 A. 4988                             2
 
 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.