NY S04440

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

State tax payments continue regardless of maintenance personnel assigned to facility grounds, buildings, heating systems, or communications technology

Tax obligation ends when the state begins operations through a state agency or sells the land to a non-governmental entity

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

Takes effect on the first of April following enactment