BILL NUMBER: S63
SPONSOR: GALLIVAN
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to allowing for
the taxation of state property for schools
 
PURPOSE:
To afford the Alden and Gowanda central school districts the ability to
assess school property taxes on state lands upon which a correctional
facility is located.
 
SUMMARY OF PROVISIONS:
Section 1 of the bill provides the statutory authority of the aforemen-
tioned school districts to assess school property taxes on specified
state lands.
Section 2 establishes the effective date.
 
JUSTIFICATION:
The State of New York operates approximately forty-two correctional
facilities located in various urban, suburban and rural communities.
Many of the lands on which these facilities are located are subject to
school property taxation pursuant to authority vested within the real
property tax law. Unfortunately, not all school districts are authorized
to assess taxes on said applicable state lands, thereby creating a
patently unjust system that deprives school districts of much needed
financial resources. This bill will remedy the existing deficiency with-
in the current statutory framework by granting school districts an abil-
ity to collect said taxes from the state on lands that the Wende and
Collins correctional facilities are situated.
 
LEGISLATIVE HISTORY:
2023-24: S.41 Referred to Local Government
2021-22: S.1695 Referred to Local Government
2019-20: S.835/A.5152 Referred to Local Government/Referred to Real
Property Taxation
2017-18: S.3704/A.7929 Reported to Finance/Referred to Real Property
Taxation
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
Immediately

Statutes affected:
S63: 536 real property tax law, 536(1) real property tax law