Bill Text: NY A02167 | 2021-2022 | General Assembly | Introduced
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
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. LBD00569-01-1A. 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.
