NY A03550

Requires New York State to pay real property taxes on all state-owned lands previously used as the Moriah shock incarceration correctional facility, including buildings and improvements, once correctional operations cease

Tax payments would continue until the state begins new operations through a state agency or sells the land to a non-governmental entity

Maintenance activities by state or contracted personnel for facility grounds, buildings, heating systems, or communications technology would not exempt the property from taxation

If the land is conveyed to a not-for-profit entity, that organization must enter into a payment in lieu of taxes (PILOT) agreement with Essex County and the Town of Moriah

Takes effect on April 1 following enactment