Bill Text: NY A03225 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides that state park lands shall be taxable and valued as if privately owned and shall be assessed by the state board, except in those cases where such state land had been assessed by a local municipality prior to the effective date of this act, in which case it shall continue to be locally assessed.
Sponsorship: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2012-02-08 - enacting clause stricken [A03225 Detail]
Download: New_York-2011-A03225-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3225
2011-2012 Regular Sessions
I N A S S E M B L Y
January 24, 2011
___________
Introduced by M. of A. CALHOUN, CROUCH -- Multi-Sponsored by -- M. of A.
FINCH, THIELE -- read once and referred to the Committee on Real Prop-
erty Taxation
AN ACT to amend the real property tax law, in relation to the taxation
of certain state lands
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 540 of the real property tax law, as amended by
2 chapter 751 of the laws of 1990 and as further amended by section 1 of
3 part W of chapter 56 of the laws of 2010, is amended to read as follows:
4 S 540. List to be supplied by commissioner. The commissioner shall
5 annually transmit to the assessors of each assessing unit containing
6 state lands subject to taxation, and to town or county assessors, who
7 prepare a copy of the applicable part of the town or county assessment
8 roll for village tax purposes as provided in subdivision [three] TWO of
9 section fourteen hundred two of this chapter, for each such village
10 containing state lands subject to taxation, a list of all such lands
11 therein, which list shall be used by the assessors in preparing the
12 assessment roll or copy of the applicable part thereof for village tax
13 purposes. Such list shall include any common law and conservation ease-
14 ment therein made subject to taxation pursuant to this title and the
15 appropriate allocation factor or factors which shall be entered as a
16 separate parcel on the tentative assessment roll by the assessor. SUCH
17 LIST SHALL ALSO INCLUDE ANY PARCELS OF STATE PARK LAND SUBJECT TO TAXA-
18 TION PURSUANT TO THE PROVISIONS OF SUBDIVISION (K) OF SECTION FIVE
19 HUNDRED THIRTY-TWO OF THIS ARTICLE. THESE ASSESSMENTS SHALL BE ENTERED
20 ON THE TENTATIVE ASSESSMENT ROLL. THESE ASSESSMENTS ARE NOT SUBJECT TO
21 REVIEW BY ANY BOARD OF ASSESSMENT REVIEW.
22 S 2. Section 532 of the real property tax law is amended by adding a
23 new subdivision (k) to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02739-02-1
A. 3225 2
1 (K) ALL STATE PARK LANDS EXCLUSIVE OF ANY IMPROVEMENTS THEREON, SHALL
2 BE SUBJECT TO TAXATION FOR ALL PURPOSES AND SHALL BE ASSESSED AS
3 PROVIDED IN SECTION FIVE HUNDRED FORTY-EIGHT OF THIS ARTICLE.
4 S 3. The real property tax law is amended by adding two new sections
5 548 and 549 to read as follows:
6 S 548. ASSESSMENT OF STATE PARK LANDS. 1. (A) STATE PARK LANDS SHALL
7 BE VALUED AS IF PRIVATELY OWNED AND SHALL BE ASSESSED BY THE STATE
8 BOARD; PROVIDED, HOWEVER, THAT STATE PARK LAND WHICH WAS ASSESSED IN THE
9 MANNER PROVIDED BY SUBDIVISION TWO OF SECTION FIVE HUNDRED THIRTY-FOUR
10 OF THIS ARTICLE.
11 (B) NO LATER THAN FIVE DAYS PRIOR TO THE DATE ESTABLISHED BY LAW FOR
12 THE COMPLETION OF THE TENTATIVE ASSESSMENT ROLL, THE STATE BOARD SHALL
13 ANNUALLY TRANSMIT TO THE ASSESSOR OF EACH ASSESSING UNIT CONTAINING
14 STATE LANDS SUBJECT TO TAXATION, A LIST OF ALL SUCH LANDS THEREIN AND
15 THE ASSESSOR SHALL ENTER THE VALUES AS A PARCEL ON THE TENTATIVE ASSESS-
16 MENT ROLL.
17 (C) NOT LATER THAN TEN DAYS AFTER THE COMPLETION OF THE TENTATIVE
18 ASSESSMENT ROLL IN ANY ASSESSING UNIT CONTAINING STATE LAND SUBJECT TO
19 TAXATION, THE ASSESSOR SHALL NOTIFY THE STATE BOARD OF THE AMOUNT OF ANY
20 ASSESSMENT OF SUCH STATE PARK LANDS CONTAINED ON THE LIST DESCRIBED IN
21 PARAGRAPH (B) OF THIS SUBDIVISION THAT HAVE BEEN ENTERED ON THE TENTA-
22 TIVE ASSESSMENT ROLL.
23 2. (A) THE STATE BOARD SHALL DETERMINE THE FINAL ASSESSMENTS OF STATE
24 LANDS ASSESSED BY THE LOCAL MUNICIPALITY.
25 (B) THE STATE BOARD MAY ESTABLISH A SPECIAL EQUALIZATION RATE FOR THE
26 PURPOSE OF DETERMINING THE FINAL ASSESSMENTS OF STATE PARK LANDS
27 ASSESSED BY SUCH BOARD WHEN THERE HAS BEEN A CHANGE IN LEVEL OF ASSESS-
28 MENT ON THE ASSESSMENT ROLL FOR WHICH THE FINAL ASSESSMENTS OF STATE
29 LANDS ARE BEING DETERMINED. AS USED IN THIS SUBDIVISION, THE TERM
30 "CHANGE IN LEVEL OF ASSESSMENT" MEANS A NET INCREASE OR DECREASE OF NOT
31 LESS THAN TWO PERCENT IN THE TOTAL ASSESSED VALUATION OF THE TAXABLE
32 REAL PROPERTY ON THE ASSESSMENT ROLL AS COMPUTED IN ACCORDANCE WITH THE
33 RULES PROMULGATED BY THE STATE BOARD IN RELATION TO ASSESSOR'S ANNUAL
34 REPORTS FOR EQUALIZATION PURPOSES.
35 (C) THE STATE BOARD SHALL CERTIFY TO THE ASSESSOR THE FINAL ASSESS-
36 MENTS OF STATE PARK LANDS AND NO SUCH ASSESSMENT OF STATE PARK LANDS
37 SHALL BE VALID FOR ANY PURPOSE WITHOUT SUCH CERTIFICATION.
38 (D) UPON RECEIPT OF SUCH CERTIFICATION, THE ASSESSOR SHALL ENTER THE
39 FINAL ASSESSMENTS OF STATE PARK LANDS UPON THE FINAL ASSESSMENT ROLL. IN
40 THE EVENT THE CERTIFICATION IS RECEIVED AFTER THE FINAL COMPLETION,
41 VERIFICATION AND FILING OF THE FINAL ASSESSMENT ROLL, THE ASSESSOR OR
42 OTHER LOCAL OFFICIALS, INCLUDING SCHOOL AUTHORITIES, HAVING CUSTODY AND
43 CONTROL OF SUCH ROLL OR PORTION THEREOF ARE AUTHORIZED AND DIRECTED TO
44 ENTER THE FINAL ASSESSMENTS ON THE ROLL.
45 S 549. PAYMENT OF TAXES BY THE STATE. 1. THE COMPTROLLER SHALL PAY
46 TAXES LEVIED ON LANDS OF THE STATE IN EACH COUNTY PURSUANT TO SECTION
47 FIVE HUNDRED FORTY-EIGHT OF THIS ARTICLE, OUT OF MONEYS APPROPRIATED BY
48 THE LEGISLATURE THEREFOR, TO THE COUNTY TREASURER FOR APPROPRIATE
49 DISTRIBUTION UPON SUBMISSION OF A STATEMENT OF SUCH TAXES BY HIM IN SUCH
50 FORM AND EXECUTED IN SUCH MANNER BY THE COUNTY TREASURER AS MAY BE
51 REQUIRED BY THE COMPTROLLER.
52 2. NO PENALTIES, INTEREST OR FEES OF ANY KIND, EXCEPT FEES PAYABLE TO
53 SCHOOL DISTRICT COLLECTING OFFICERS PURSUANT TO SUBDIVISION ONE OF
54 SECTION THIRTEEN HUNDRED TWENTY-EIGHT OF THIS CHAPTER ON SCHOOL TAXES ON
55 LAND OUTSIDE THE FOREST PRESERVE, SHALL BE ADDED TO TAXES PAYABLE BY THE
56 STATE PURSUANT TO THE PROVISIONS OF THIS SECTION.
A. 3225 3
1 S 4. This act shall take effect on the first of January next succeed-
2 ing the date on which it shall have become a law and shall apply to
3 assessment rolls prepared on the basis of taxable status dates occurring
4 on or after such date.
