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NY A03252

Bill

Status

Introduced

1/27/2025

Primary Sponsor

Matthew Simpson

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Requires New York State to pay property taxes on closed state prison lands and buildings once correctional operations have ceased at the facility

  • Tax obligation continues regardless of whether state or contracted personnel remain assigned for facility maintenance, including buildings, heating systems, or communications technology

  • State tax payments end when the land is either repurposed for operations by another state agency or sold to a non-governmental entity

  • Properties conveyed to not-for-profit organizations must enter into a payment in lieu of taxes (PILOT) agreement with the local municipality where the former prison is located

  • Takes effect on April 1st following enactment into law

Legislative Description

Requires the state pay taxes on the assessed value of properties of closed state prisons until such prison is reopened, used by another state agency, or is conveyed to a non-governmental entity.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation1/27/2025

Full Bill Text

No bill text available