Bill Text: NY A02167 | 2021-2022 | General Assembly | Introduced

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Bill Title: Directs the department of taxation and finance to study and report on the impact on localities in the counties of Westchester, Putnam and Dutchess of state-owned lands, and the methods of compensating such localities for the real property taxes lost as a result of such state-owned lands.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A02167 Detail]

Download: New_York-2021-A02167-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2167

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 14, 2021
                                       ___________

        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to direct the department of taxation and  finance  to  conduct  a
          study  of state-owned lands within the counties of Westchester, Putnam
          and Dutchess, and the real property tax impact of such lands upon such
          counties and the localities therein

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

     1    Section  1.  Legislative  intent. The legislature hereby finds that on
     2  January 9, 2017, the state of  New  York  announced  an  agreement  with
     3  Entergy  to  close  the  Indian  Point nuclear plant. As a result of the
     4  permanent closure of this facility, it is estimated that the loss to the
     5  tax base of the county of Westchester and surrounding  counties  in  the
     6  catchment  area  of  such  plant will be severe. The legislature further
     7  finds that the state has utilized a piecemeal approach to  the  taxation
     8  of  state-owned  land.  Home  owners  across the state are burdened with
     9  subsidizing, through real property taxes,  the  revenue  lost  from  the
    10  untaxed state-owned land in their communities. The impact of this fiscal
    11  burden,  coupled  with  the  closure  of the Indian Point nuclear plant,
    12  creates a unique situation throughout communities  in  the  counties  of
    13  Westchester, Putnam and Dutchess.  Therefore, it is in the best interest
    14  of  the taxpayers of these counties to study this disparate treatment of
    15  taxation on state-owned land in light of the closure of the Indian Point
    16  nuclear plant, which will have a substantial impact on local  taxpayers.
    17  This  study  seeks to determine the fiscal impact of expanding state law
    18  that currently requires the state to pay real property taxes to  certain
    19  local  governments in order to pay taxes on state lands located through-
    20  out the Indian Point catchment region.
    21    § 2. The department of taxation and  finance  shall,  in  consultation
    22  with  any  other department, division, board, bureau, commission, agency
    23  or public authority of the state or any  political  subdivision  thereof

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00569-01-1
        A. 2167                             2

     1  deemed  necessary by the commissioner of taxation and finance, conduct a
     2  study of state-owned lands within the counties  of  Westchester,  Putnam
     3  and  Dutchess.  The study shall include lands owned by the state, exclu-
     4  sive of the improvements erected thereon by the state including, but not
     5  limited to, parklands, forestation lands, forest preserves, correctional
     6  facilities,  facilities  governed  by  article  9  of the executive law,
     7  facilities governed by article 26-A of the public health  law,  and  any
     8  other  lands  located  within  such  counties  owned  by  the  state not
     9  described in this section. Such  study  shall  examine  the  methods  of
    10  compensating  counties,  cities,  towns,  villages  and school districts
    11  whose tax bases include state-owned land, the payments currently made by
    12  the state through sections 532, 533, 534 and 536 of  the  real  property
    13  tax  law  and section 15-2115 of the environmental conservation law, and
    14  provide the fiscal impact to the  state  and  counties,  cities,  towns,
    15  villages  and  school  districts of the aforementioned state-owned lands
    16  that are currently tax-exempt should the state be  required  to  provide
    17  compensation  to  such  counties,  cities,  towns,  villages  and school
    18  districts. The commissioner of taxation and finance shall, on or before,
    19  December 1, 2021, submit a report of findings, conclusions and recommen-
    20  dations of such study to the governor, the temporary  president  of  the
    21  senate,  the  speaker  of  the assembly, the chair of the senate finance
    22  committee, the chair of the senate investigations and  government  oper-
    23  ations committee, the chair of the assembly ways and means committee and
    24  the chair of the assembly real property taxation committee.
    25    § 3. This act shall take effect immediately.