NY State Senate Bill 2015-S3286

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to investigations and government operations
Feb 04, 2015	referred to investigations and government operations

2015-S3286 (ACTIVE) - Details

See Assembly Version of this Bill:: A5439
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §470, Tax L; amd §6, Indian L; amd §454, RPT L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S3866
2013-2014: S4679, A5393
2017-2018: S2576, A5337
2019-2020: S2081, A4144
2021-2022: S2591, A4988
2023-2024: A3355

2015-S3286 (ACTIVE) - Summary

Relates to the definition of Indian reservation; ties such term to certain treaties.

2015-S3286 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3286

TITLE OF BILL:  An act to amend the tax law, the Indian law and the
real property tax law, in relation to the definition of "qualified
reservation"

PURPOSE: To clarify that Indian nations are only exempt from the
payment of sales taxes on cigarettes purchased for their own use on
reservations where they exercise sovereignty over such lands and that
only such lands are exempt from the payment of real property taxes and
specify that the Cayuga Indian Nation does not meet these
qualifications.

SUMMARY OF SPECIFIC PROVISIONS: This bill amends subdivision (16) of
Section 470 of the Tax Law to make clear that the definition of a
"qualified reservation" does not include The Cayuga Indian Nation The
bill also amends Section 6 of the Indian Law and Section 454 of the
Real Property Tax Law by defining "Indian reservation" to be
consistent with the definition of "qualified reservation" in Section
470 of the Tax Law.

JUSTIFICATION: In 2010, the New York Court of Appeals issued its
decision in CAYUGA INDIAN NATION OF NEW YORK V. CAYUGA COUNTY wherein
it reaffirmed the Appellate Division 4th Department's 2009 ruling that
the Cayuga Nation did not have to collect the sales tax on cigarettes
sold to non-Indian consumers at two stores located on their aboriginal

land. Specifically, the Court ruled that despite the fact that the
Cayuga Nation has no present reservation in the state, the properties
involved met the statutory test under the Tax Law of being a qualified
reservation (wherein the state is without power to impose a tax on
sales to Indians) because their reservation, established by a treaty
in 1789 and further acknowledged by the treaty of Canandaigua in 1794,
was never disestablished by Congress.  Thus, the Court ruled that the
two Cayuga Nation stores were located on reservation land even though
the Nation exercised no sovereign control over them. Ultimately, only
Congress or the United States Supreme Court can settle the issue
concerning the ramifications of a Native American nation acquiring
real property in an unrecognized but also un-disestablished
reservation, Until that occurs, this bill would require that real
property owned by the Nation to be taxed support for the bill's
provisions can also be found in the 2005 decision of the Supreme Court
of the United States in CITY OF SHERRILL V. ONEIDA INDIAN NATION OF
NEW YORK which held that the Oneida do not exercise sovereignty in
whole or in part over parcels they recently purchased on the open
market and that such parcels are subject to real property taxes. The
holding in SHERRILL applies not only to the specific parcels within
the City of Sherrill at issue but also to lands recently purchased by
the Oneida within their historic reservation of 250,000 to 300,000
acres. The principle of SHERRILL applies equally to lands recently
purchased by other New York Tribes including the Cayuga Indian Nation
because in that the historic reservation has not been
"disestablished."

PRIOR LEGISLATIVE HISTORY: 2011/2012: S.3866, 2013/2014: S.4679A

FISCAL IMPLICATIONS: Could result in a minimal increase in sales tax
collection from any affected stores.


EFFECTIVE DATE: Immediately.

2015-S3286 (ACTIVE) - Bill Text download pdf

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

                                  3286

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 4, 2015
                               ___________

Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, the Indian law and the  real  property  tax
  law, in relation to the definition of "qualified reservation"

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

  Section 1. Subdivision 16 of section 470 of the tax law, as  added  by
section  1  of  part  K of chapter 61 of the laws of 2005, is amended to
read as follows:
  16. "Qualified reservation." (a) Lands held by  an  Indian  nation  or
tribe  that is located within the reservation of that nation or tribe in
the state;
  (b) Lands within the state over which an Indian nation or tribe  exer-
cises  governmental  power  and  that  are either (i) held by the Indian
nation or tribe subject to restrictions by  the  United  States  against
alienation,  or  (ii) held in trust by the United States for the benefit
of such Indian nation or tribe;
  (c) Lands held by the Shinnecock Tribe or the Poospatuck  (Unkechauge)
Nation within their respective reservations; or
  (d)  Any  land that falls within paragraph (a) or (b) of this subdivi-
sion, and which may be sold and replaced with other land  in  accordance
with an Indian nation's or tribe's land claims settlement agreement with
the  state  of  New  York, shall nevertheless be deemed to be subject to
restriction by the United States against alienation[.]; OR
  (E) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A),  (B),  (C),  AND
(D)  OF  THIS SUBDIVISION, LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW
YORK SHALL NOT BE CONSIDERED A QUALIFIED RESERVATION  AS  THAT  TERM  IS
DEFINED IN THIS SUBDIVISION.
  S 2. Section 6 of the Indian law is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03644-01-5

S. 3286                             2

  S  6.  Exemption of reservation lands from taxation. 1. No taxes shall
be assessed, for any purpose whatever, upon any  Indian  reservation  in
this  state,  so  long  as the land of such reservation shall remain the
property of the nation, tribe or band occupying the same.
  2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW YORK SHALL NOT QUALIFY FOR
THE EXEMPTION SET FORTH IN SUCH SUBDIVISION.
  S 3. Section 454 of the real property tax law is amended  to  read  as
follows:
  S  454.  Indians. 1. The real property in any Indian reservation owned
by the Indian nation, tribe or band occupying them shall be exempt  from
taxation  and  exempt from special ad valorem levies and special assess-
ments to the extent provided in section  four  hundred  ninety  of  this
chapter.
  2.  NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION,
LANDS HELD BY THE CAYUGA INDIAN NATION OF NEW YORK SHALL NOT QUALIFY FOR
THE EXEMPTION SET FORTH IN SUCH SUBDIVISION.
  S 4. This act shall take effect immediately.

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Senate Bill S3286

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2015-S3286 (ACTIVE) - Details

2015-S3286 (ACTIVE) - Summary

2015-S3286 (ACTIVE) - Sponsor Memo

2015-S3286 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S3286

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Sponsored By

Michael F. Nozzolio

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

2015-S3286 (ACTIVE) - Details

2015-S3286 (ACTIVE) - Summary

2015-S3286 (ACTIVE) - Sponsor Memo

2015-S3286 (ACTIVE) - Bill Text download pdf

Comments