Bill Text: NY S05481 | 2017-2018 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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 (Republican 2-0)

Status: (Engrossed - Dead) 2018-06-20 - SUBSTITUTED BY A7402A [S05481 Detail]

Download: New_York-2017-S05481-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5481
                               2017-2018 Regular Sessions
                    IN SENATE
                                     March 31, 2017
                                       ___________
        Introduced  by  Sen.  MURPHY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        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. The planned closure of
     4  this facility is set for 2020 and 2021. It is estimated that the loss to
     5  the tax base of the county of Westchester and  surrounding  counties  in
     6  the 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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10850-01-7
        S. 5481                             2
     1  or  public  authority  of the state or any political subdivision thereof
     2  deemed necessary by the commissioner of taxation and finance, conduct  a
     3  study  of  state-owned  lands within the counties of Westchester, Putnam
     4  and  Dutchess.  The study shall include lands owned by the state, exclu-
     5  sive of the improvements erected thereon by the state including, but not
     6  limited to, parklands, forestation lands, forest preserves, correctional
     7  facilities, facilities governed by  article  9  of  the  executive  law,
     8  facilities  governed  by  article 26-A of the public health law, and any
     9  other lands  located  within  such  counties  owned  by  the  state  not
    10  described  in  this  section.  Such  study  shall examine the methods of
    11  compensating counties, cities,  towns,  villages  and  school  districts
    12  whose tax bases include state-owned land, the payments currently made by
    13  the  state  through  sections 532, 533, 534 and 536 of the real property
    14  tax law and section 15-2115 of the environmental conservation  law,  and
    15  provide  the  fiscal  impact  to  the state and counties, cities, towns,
    16  villages and school districts of the  aforementioned  state-owned  lands
    17  that  are  currently  tax-exempt should the state be required to provide
    18  compensation to  such  counties,  cities,  towns,  villages  and  school
    19  districts. The commissioner of taxation and finance shall, on or before,
    20  December 1, 2017, submit a report of findings, conclusions and recommen-
    21  dations  of  such  study to the governor, the temporary president of the
    22  senate, the speaker of the assembly, the chair  of  the  senate  finance
    23  committee,  the  chair of the senate investigations and government oper-
    24  ations committee, the chair of the assembly ways and means committee and
    25  the chair of the assembly real property taxation committee.
    26    § 3. This act shall take effect immediately.