BILL NUMBER: S1300 Revised 2/18/2025
SPONSOR: BORRELLO
 
TITLE OF BILL:
An act to amend the public lands law, in relation to the payment of
state aid on account of certain state lands in the town of New Hudson,
in the county of Allegany
 
PURPOSE OR GENERAL IDEA OF BILL:
Provides for the payment of State aid to the Town of New Hudson, in the
County of Allegany, and special districts therein for State land in such
town operated by the Department of Environmental Conservation (DEC).
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends section 19-b of the Public Lands Law to provide for
the payment of State aid on State lands under the jurisdiction of the
DEC located in Allegany County. The amount of State aid would be deter-
mined by applying the annual tax rates(s) for such town to the assessed
value of the lands, exclusive of improvements, as entered on the last
assessment roll finally completed in the year the land was acquired by
the state, adjusted for any change in the level of assessment, but not
less than the assessment roll completed in nineteen hundred eighty.
Section 2. Requires that this act shall take effect immediately, and the
First payment of state aid shall be based upon assessment rolls
completed in the year 2024.
 
EXISTING LAW:
Sections 19-a and 19-b of the Public Lands Law currently provide for the
payment of State aid on account of certain State lands, not including
those in the Town of New Hudson and the County of Allegany.
Sections 532, 534, and 536 of the Real Property and Tax Law make certain
State lands (none in the Town of New Hudson) taxable for some or all
local government purposes.
 
JUSTIFICATION:
The lands that would be the subject of State aid payments are clearly of
a statewide benefit. 4,651.36 acres of land in the Town of New Hudson
are State-owned and assessed at a total of $2,970,900 based on 2015
assessment rolls. Utilizing the current rate per thousand acres,
13.3635, the current lost tax revenue would equal $42,573.80. Several
surrounding communities receive payment on 100% of the acreage on State-
owned lands, including Angelica and Rushford.
This land, under the jurisdiction of the DEC, is being used for forestry
purposes and the sale of timber, from which the State is receiving
revenue. As a result of the high traffic from logging trucks, the New
Hudson Highway Department has incurred undue costs for repairs, of the
roadways servicing these State lands. Because of the large acreage of
tax-exempt State property, the Town finds itself in a fiscally challeng-
ing position with a constrained and overburdened tax base.
This bill would remedy the situation by providing State aid payments
based upon the applicable local tax rate in any given year, as applied
against the assessment roll of the Town of New Hudson. Additionally,
these payments will help to offset the cost of the road repairs and
correct this overdue loss of tax revenue. While the Town has an Over-
weight and Hauling Law, the Town has no local law enforcement, and
requests to the New York State Police for assistance have been met with
an unwillingness to enforce local laws. The Town is also facing hardship
due to aging equipment that is approaching two decades of use, without
the needed funds to purchase replacement equipment.
 
PRIOR LEGISLATIVE HISTORY:
01/04/23 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/03/24 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
2022: S379/A6834 Referred to Investigations and Government Operations
2020: S.7218/A.5878 Referred to Investigations and Government Operations
2019: S.1044/A.5878 Referred to Investigations and Government Operations
2018: S.3291-B/A.4725-B Reported and Committed to Finance
2017: S.3291-A/A.4725-A Referred to Investigations & Government Oper-
ations
2015-16: S.4191A/A.7299A Referred to Investigations & Government Oper-
ations
2011-12: S.4274 Referred to Investigations & Government Operations
2009-10: S.2262-A/A.7058-A Referred to Investigations & Government Oper-
ations
2007-08: S.414/A.4934 Referred to Investigations & Government Operations
2006: S.6501/A.9762 Reported and Committed to Finance
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and the first payment of State
aid shall be based upon assessment rolls completed in 2024.