S10704 — Makes all state lands subject to taxation for all purposes

Summary

Makes all state lands subject to taxation for all purposes.

Bill Text

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Compared against the New York Consolidated Laws as published AI-generated reading aid — verify against the official bill.

This bill amends 1 section(s) of the New York Consolidated Laws: Section 532 of the real property tax law.

• Section 532 of the real property tax law

  Certain state The following : (a) All wild or forest lands owned by the state within the forest preserve; (b) All wild or forest lands owned by the state in the towns of Altona and Dannemora, Clinton county, except the lands in the town of Dannemora upon which buildings and inclosures are erected and maintained by the state for the use of state institutions; (c) All state lands located within the boundaries of the Allegany state park in the county of Cattaraugus, exclusive of the improvements thereon; (d) All lands in the counties of Rockland and Putnam acquired for a public use by the state, exclusive of the improvements erected thereon by the state; (e) All lands in the counties of Rockland and Sullivan and in the towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands, Tuxedo and Woodbury, Orange county, and in the towns of Gardiner, Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a public use by the commissioners of the Palisades Interstate park, exclu- sive of the improvements erected thereon by the state; (f) All lands acquired or leased by the state pursuant to chapter one hundred forty-eight of the laws of eighteen hundred seventy-eight for the construction and management of a railroad from Lake Champlain to Clinton prison; (g) All lands owned by the state, including lands leased from the United States for a term of fifty years or more, for use by the conser- vation department as a fish hatchery, game farm, game management area, game refuge or for reforestation purposes, exclusive of the improvements erected thereon by the state, in the following towns: County Town Chenango Otselic Pharsalia Sherburne Jefferson Antwerp Brownville Lorraine Worth Lewis Montague Livingston Conesus Livonia Springwater West Sparta Ontario Canadice Richmond Oswego Redfield Otsego Morris Pittsfield Rensselaer Berlin Stephentown Steuben Wayland Washington Argyle Ft. Edward Kingsbury Yates Italy Except, however, for the towns of Conesus, Canadice and Richmond the provisions of this subdivision shall only apply to lands acquired by the state on or after December fifteenth, nineteen hundred eighty-nine. (h) All lands owned by the state, in the Bashakill wetland properties located in the town of Mamakating in Sullivan county. (i) All lands owned by the state in the Neversink Gorge areas in the Sullivan County towns of Forestburgh, Thompson, and Mamakating. (j) All lands owned by the state pursuant to subdivision two of section two hundred eight of the racing, pari-mutuel wagering and breed- ing law located within the counties of Nassau, Queens and Saratoga, inclusive of the improvements erected thereon. (k) Land owned by the state situate in the towns of McDonough and Preston in the county of Chenango, constituting a portion of Bowman Lake State Park, the title to which was vested in the state on February twen- ty-first, two thousand seventeen, exclusive of the improvements erected thereon. (l) lands owned by the state and acquired pursuant to the provisions of title twenty-one of article fifteen of the environmental conservation law exclusive of the improvements erected thereon erected by the regu- lating districts → State All italics Starting in the first full taxable year taking place one year after the effective date of the chapter of the laws of two thousand twenty-six that amended this section, all state lands not subject to taxation shall be subject to taxation at five percent of assessed value and such percentage shall increase by five percent every taxable year thereafter until such lands are subject to taxation at one hundred percent of assessed value; provided, however that any state land subject to taxation prior to the effective date of the chapter of the laws of two thousand twenty-six that amended this section shall continue to be subject to taxation at the rate in effect for such land prior to such effective date and such rate shall increase by five percent every taxable year thereafter until such lands are subject to taxation at one hundred percent of assessed value.

  amended

Action History

1. September 23, 2026

   REFERRED TO RULES

Sponsors

• Pete Harckham · Primary

Subjects