NY S07412

Amends Real Property Tax Law Section 532 to require the State of New York to pay real property taxes on lands previously used as the Moriah shock incarceration correctional facility, beginning once correctional operations cease at the facility.

Applies to all state-owned lands and improvements at the facility, regardless of whether state or contracted personnel are assigned for maintenance of buildings, heating systems, communications technology, or other infrastructure.

Exempts the state from tax obligations if it begins operations at the facility through a state agency or sells the land to a non-governmental entity.

Requires any not-for-profit non-governmental entity that receives the land to enter into a payment in lieu of taxes agreement with Essex County and the Town of Moriah.

Takes effect on April 1st following the date the bill becomes law.