S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    64
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by Sen. HARCKHAM -- 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  taxation  of
   state owned land

   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,  subdivision  (d)
 as  amended  by  chapter  364  of  the  laws of 2004, subdivision (e) as
 amended by section 1 of part WW of chapter  59  of  the  laws  of  2021,
 subdivision  (g) as amended by chapter 196 of the laws of 2018, subdivi-
 sion (h) as added by chapter 626 of the laws of 1995, subdivision (i) as
 added by chapter 646 of the laws of 1998, subdivision (j)  as  added  by
 chapter 18 of the laws of 2008, subdivision (k) as added by section 1 of
 part  VV  of chapter 58 of the laws of 2018 and subdivision (l) as added
 by section 2 of part XX of chapter 58 of the laws of 2022, is amended to
 read as follows:
   § 532. Certain state lands subject to taxation for  all  purposes.  1.
 The following state lands shall be subject to taxation for all purposes:
   (a)  All  wild  or  forest  lands owned by the state within the forest
 preserve;
   (b) All wild or forest lands owned by the state in the towns of Altona
 and Dannemora, Clinton county, except the lands in the town of Dannemora
 upon which buildings and inclosures are erected and  maintained  by  the
 state for the use of state institutions;
   (c)  All  state  lands  located  within the boundaries of the Allegany
 state park in the county of Cattaraugus, exclusive of  the  improvements
 thereon;
   (d)  All  lands  in the counties of Rockland and Putnam acquired for a
 public use by the state, exclusive of the improvements  erected  thereon
 by the state;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01471-01-3
 S. 64                               2
 
   (e)  All  lands  in  the  counties of Rockland and Sullivan and in the
 towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall,  Highlands,
 Tuxedo  and  Woodbury,  Orange  county,  and  in  the towns of Gardiner,
 Rochester, Shawangunk and  Wawarsing,  Ulster  county,  acquired  for  a
 public use by the commissioners of the Palisades Interstate park, exclu-
 sive of the improvements erected thereon by the state;
   (f)  All lands acquired or leased by the state pursuant to chapter one
 hundred forty-eight of the laws of eighteen  hundred  seventy-eight  for
 the  construction  and  management  of a railroad from Lake Champlain to
 Clinton prison;
   (g) All lands owned by the state,  including  lands  leased  from  the
 United  States for a term of fifty years or more, for use by the conser-
 vation department as a fish hatchery, game farm, game  management  area,
 game refuge or for reforestation purposes, exclusive of the improvements
 erected thereon by the state, in the following towns:
 
       County                        Town
 
       Chenango                     Otselic
                                    Pharsalia
                                    Sherburne
       Jefferson                    Antwerp
                                    Brownville
                                    Lorraine
                                    Worth
       Lewis                        Montague
       Livingston                   Conesus
                                    Livonia
                                    Springwater
                                    West Sparta
       Ontario                      Canadice
                                    Richmond
       Oswego                       Redfield
       Otsego                       Morris
                                    Pittsfield
       Rensselaer                   Berlin
                                    Stephentown
       Steuben                      Wayland
       Washington                   Argyle
                                    Ft. Edward
                                    Kingsbury
       Yates                        Italy
 
   Except,  however,  for the towns of Conesus, Canadice and Richmond the
 provisions of this subdivision shall only apply to lands acquired by the
 state on or after December fifteenth, nineteen hundred eighty-nine.
   (h) All lands owned by the state, in the Bashakill wetland  properties
 located in the town of Mamakating in Sullivan county.
   (i)  All  lands owned by the state in the Neversink Gorge areas in the
 Sullivan County towns of Forestburgh, Thompson, and Mamakating.
   (j) All lands owned by  the  state  pursuant  to  subdivision  two  of
 section two hundred eight of the racing, pari-mutuel wagering and breed-
 ing  law  located  within  the  counties of Nassau, Queens and Saratoga,
 inclusive of the improvements erected thereon.
   (k) Land owned by the state situate in  the  towns  of  McDonough  and
 Preston in the county of Chenango, constituting a portion of Bowman Lake
 S. 64                               3
 
 State Park, the title to which was vested in the state on February twen-
 ty-first,  two thousand seventeen, exclusive of the improvements erected
 thereon.
   (l)  lands  owned by the state and acquired pursuant to the provisions
 of title twenty-one of article fifteen of the environmental conservation
 law exclusive of the improvements erected thereon erected by  the  regu-
 lating districts.
   2.  (A)  NOTWITHSTANDING SUBDIVISION ONE OF THIS SECTION, OR ANY OTHER
 PROVISION OF LAW TO THE CONTRARY, BEGINNING WITH TAX YEARS COMMENCING ON
 AND AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-FOUR,  STATE  OWNED  LAND
 SHALL  BE  SUBJECT  TO  TAXATION FOR ALL PURPOSES, EXCLUSIVE OF IMPROVE-
 MENTS, EQUAL TO THE FOLLOWING PERCENTAGES OF THE  TAXES  THAT  WOULD  BE
 OWED IF THE LAND WERE PRIVATELY OWNED:
 
          TAX YEARS BEGINNING IN              PERCENTAGE
              CALENDAR YEAR:                OF TAXES PAID:
                   2024                           10%
                   2025                           15%
                   2026                           20%
                   2027                           25%
                   2028 AND THEREAFTER            30%
 
   (B)  THE AMOUNT OF TAXES PAID PURSUANT TO THIS SECTION SHALL IN NO WAY
 REDUCE A REAL PROPERTY TAXATION PAYMENT OWED TO A MUNICIPAL  CORPORATION
 PURSUANT  TO ANY OTHER PROVISION OF LAW. ON LAND IN WHICH THERE EXISTS A
 PAYMENT IN LIEU OF TAXES AGREEMENT, THE STATE SHALL PAY THE  GREATER  OF
 THE  AMOUNT OWED PURSUANT TO SUCH AGREEMENT AND THE AMOUNT OF TAXES OWED
 PURSUANT TO THIS SUBDIVISION.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.