NY S00064

Expands taxation of state-owned lands in New York to include properties previously exempt, effective for tax years beginning January 1, 2024.

Implements a graduated tax increase on state-owned land (exclusive of improvements) beginning at 10% of privately-owned property tax rates in 2024, increasing to 30% by 2028 and thereafter.

Specifies that tax payments do not reduce other municipal obligations and requires the state to pay the greater amount if a payment-in-lieu-of-taxes agreement exists.

Applies to various categories of state land including forest preserve lands, park properties, game management areas, and wetland properties in specified New York counties and towns.