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NY A01165

Bill

Status

Introduced

1/7/2021

Primary Sponsor

Kevin Cahill

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Adds new section 537 to the Real Property Tax Law requiring New York State to pay property taxes on fully exempt privately owned properties that provide state-owned public parkland functions
  • Applies to counties, cities, towns, villages, and school districts where exempt privately owned property exceeds the state mean for that class of local government and is certified by the Secretary of State as performing public parkland functions
  • Requires the property to demonstrate significant service to citizens of the state residing outside the county where the property is located, according to Secretary of State criteria
  • State payments must match the amounts and timing of tax payments on state-owned properties under section 532 of the Real Property Tax Law
  • Owners or managers of qualifying exempt properties must report annually to the Secretary of State by December 31st on the regional and statewide services provided compared to estimated state tax payments
  • Takes effect January 1st following enactment and applies to assessment rolls prepared on or after that date

Legislative Description

Requires the state to pay local taxes on certain privately owned lands that the state requires to be fully exempt from property taxation without local consent.

Last Action

referred to real property taxation

1/5/2022

Committee Referrals

Real Property Taxation1/7/2021

Full Bill Text

No bill text available