Provides that leases of state park lands require the lessee to make payments in lieu of taxes to school districts within which the lands to be leased are located.

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S1496-2013 Actions

• Jan 9, 2013: REFERRED TO LOCAL GOVERNMENT

S1496-2013 Memo

BILL NUMBER:S1496

TITLE OF BILL:
An act
to amend the real property tax law, in relation to payments in lieu of
taxes for the lease of state park lands

PURPOSE: This legislation provides that leases of
state park lands
require the lessee to make payments in lieu of taxes to school
districts within which the lands to be leased are located.

SUMMARY OF PROVISIONS: The Real Property Tax Law is
amended by adding
a new section 405 to provide that leases of state park lands require
the lessee to make payments in lieu of taxes to school districts
within which the lands to be leased are located.

JUSTIFICATION: As school districts across the State
struggle to deal
with the rising costs of educating children at an equitable price to
the taxpayer, the districts and the taxpayers benefit greatly from as
many business entities on the tax rolls as possible.

For-profit entities with leases operating in public state parks should
make payments in lieu of taxes (PILOTs) to school districts within
which the lands to be leased are located. This legislation would
require businesses entering into a lease to operate in State parkland
to enter into a PILOT agreement with local school districts.

LEGISLATIVE HISTORY: S.4377 of 2008/S.578 of
2009-10/S.919 of 2011-12.

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect
immediately and shall apply
to all leases of state park land entered into on or after such date.

S1496-2013 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    1496

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
    when printed to be committed to the Committee on Local Government

  AN ACT to amend the real property tax law, in relation  to  payments  in
    lieu of taxes for the lease of state park lands

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. The real property tax  law  is  amended  by  adding  a  new
  section 405 to read as follows:

    S  405.  LEASE  OF  STATE  PARK  LANDS;  PAYMENTS IN LIEU OF TAXES. NO
  PERSON, FIRM, PARTNERSHIP, CORPORATION  OR  ANY  OTHER  BUSINESS  ENTITY
  OPERATED  ON  A FOR PROFIT BASIS SHALL ENTER INTO A LEASE AGREEMENT WITH
  THE STATE OF NEW YORK FOR THE LEASE OF LANDS USED  BY  THE  STATE  AS  A
  STATE  PARK, UNLESS SUCH LEASE AGREEMENT SHALL PROVIDE THAT SUCH PERSON,
  FIRM, PARTNERSHIP, CORPORATION OR OTHER BUSINESS ENTITY  OPERATED  ON  A
  FOR  PROFIT BASIS MAKE PAYMENTS IN LIEU OF TAXES TO EACH SCHOOL DISTRICT
  WITHIN WHICH THE LANDS TO BE LEASED ARE LOCATED. SUCH PAYMENTS  IN  LIEU
  OF  TAXES  SHALL  BE IN AN AMOUNT EQUAL TO OR GREATER THAN THE AMOUNT OF
  REAL PROPERTY TAXES THAT SHALL HAVE BEEN PAID ON SUCH PROPERTY HAD  SUCH
  PROPERTY  NOT  BEEN  EXEMPT FROM REAL PROPERTY TAXES PURSUANT TO SECTION
  FOUR HUNDRED FOUR OF THIS ARTICLE OR ANY OTHER PROVISION  OF  LAW.    IF
  SUCH  LEASED  PROPERTY  LIES  WITHIN MORE THAN ONE SCHOOL DISTRICT, SUCH
  PAYMENTS IN LIEU OF TAXES  SHALL  BE  DISTRIBUTED  BETWEEN  SUCH  SCHOOL
  DISTRICTS  ON  A  PRO  RATA BASIS WITH RESPECT TO THE PERCENTAGE OF LAND
  THAT LIES WITHIN EACH SUCH SCHOOL DISTRICT.
    S 2. This act shall take effect immediately and  shall  apply  to  all
  leases of state park lands entered into on or after such date.


   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD03254-01-3