Bill Text: NY A01369 | 2021-2022 | General Assembly | Introduced

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Bill Title: Directs the department of taxation and finance to conduct a study and report on a plan for consistent statewide policy concerning property taxation of state-owned land; provides for the repeal of such provisions upon the expiration thereof.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A01369 Detail]

Download: New_York-2021-A01369-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1369

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     January 8, 2021
                                       ___________

        Introduced by M. of A. CAHILL -- read once and referred to the Committee
          on Real Property Taxation

        AN  ACT to amend the real property tax law, in relation to directing the
          department of taxation and finance to conduct a study and report on  a
          plan  for  consistent statewide policy concerning property taxation of
          state-owned land; and providing for the repeal of such provisions upon
          the expiration thereof

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 548 to read as follows:
     3    § 548. Department report on policies concerning property  taxation  of
     4  state  lands.  The  department, in consultation with the commissioner of
     5  environmental conservation, shall study and produce a report regarding a
     6  plan for consistent statewide policy  concerning  property  taxation  of
     7  state-owned land:
     8    1.  Detailing current state policies and practices causing state owned
     9  property to  be  subject  to  taxation  or  requiring  state  government
    10  payments of fees for service or in lieu of taxes to all classes of local
    11  governments;
    12    2. Specifying the cost to the state of such policies and practices;
    13    3.  Assessing the character and equity of local fiscal impacts result-
    14  ing from such policies and practices;
    15    4. Recommending a  standard,  consistent  statewide  policy  regarding
    16  state  compensation  of  all classes of local governments for the fiscal
    17  effects of the exemption of state  owned  real  property  from  property
    18  taxation;
    19    5. Estimating the fiscal impact on the state of this recommended poli-
    20  cy;
    21    6. Presenting an implementation plan for such recommended policy; and
    22    7. Providing draft legislation to effect this policy and plan.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01217-01-1
        A. 1369                             2

     1    The  department shall submit its report to the governor, the temporary
     2  president of the senate and the speaker of the  assembly  on  or  before
     3  January first, two thousand twenty-three.
     4    §  2. This act shall take effect immediately and shall expire February
     5  1, 2023 when upon such date the provisions of this act shall  be  deemed
     6  repealed.