Bill S706-2011

Clarifies the state's obligation to make payments with respect to certain lands

Clarifies the state's obligation to make payments with respect to certain lands acquired by the department of environmental conservation.

Details

Actions

  • Jan 4, 2012: REFERRED TO ENVIRONMENTAL CONSERVATION
  • Jan 5, 2011: REFERRED TO ENVIRONMENTAL CONSERVATION

Memo

BILL NUMBER:S706

TITLE OF BILL: An act to amend chapter 774 of the laws of 1989 amending the real property tax law relating to certain state lands subject to taxation, in relation to clarifying the state's obligation to make payments with respect to certain lands; and to amend chapter 99 of the laws of 2010, relating to making appropriations for the support of government, in relation to taxes on public lands

PURPOSE: The purpose of this bill is to clarify the state's responsibility for certain tax payments and payments in lieu of taxes for certain lands acquired.

EXISTING LAW: Chapter 774 of the laws of 1989 requires the state to make payments in lieu of taxes (PILOT) to certain counties, towns and school districts in the event that the state of New York acting through the DEC acquires specific lands within the Hemlock and Canadice Lakes watershed from the city of Rochester.

SUMMARY OF SPECIFIC PROVISIONS: Section 1 of this bill amends section 4 of Chapter 774 of the Laws of 1989 to clarify that any payments in lieu of taxes due by the State on real property acquired by the Department of Environmental conservation (DEC) that is subject to agreements entered into, by and between the City of Rochester and the Livingston County, the towns of Conesus and Livonia and the Livonia Central School District effective January 1, 1989, as specified in section 3 of such chapter law, shall, in the absence of any specific appropriation for that purpose be encompassed in the amount appropriated for payments of taxes on state lands pursuant to sections 532 through 546 of the Real property Tax Law. The bill further provides that any payments and assessments shall not be subject to the approval of the state Beard of Real Property Services.

Section 2 makes a technical amendment to the 2010 budget, authorizing state appropriations to make payments levied under in Section 1 of this legislation.

Section 3 sets an immediate effective date.

JUSTIFICATION: While existing law (Chapter 774 of the Laws of 1989) requires the state to make PILOT payments for certain lands in the Hemlock and Canandice lake watersheds in the event such lands are acquired by the state acting through DEC, this legislation clarifies that the state will make such PILOTs from the amount appropriated for payments of taxes on state lands s in accordance with the provisions of Section 532 through 546 of the Real Property Tax Law in the absence of a specific appropriation for such purpose.

This clarification of the existing law will ensure that the state is able to meet its current obligation to make payments in lieu of taxes pursuant to the statutory language that has been in effect since 1989.

PRIOR LEGISLATIVE HISTORY: 2010 Referred to Rules

FISCAL IMPLICATIONS: Minimal.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 706 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________
Introduced by Sen. ROBACH -- read twice and ordered printed, and when printed to be committed to the Committee on Environmental Conservation AN ACT to amend chapter 774 of the laws of 1989 amending the real prop- erty tax law relating to certain state lands subject to taxation, in relation to clarifying the state's obligation to make payments with respect to certain lands; and to amend chapter 99 of the laws of 2010, relating to making appropriations for the support of government, in relation to taxes on public lands THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 4 of chapter 774 of the laws of 1989 amending the real property tax law relating to certain state lands subject to taxa- tion is amended to read as follows: S 4. The agreements referred to in section three of this act shall [enure] INURE to the benefit of and bind the people of the state of New York in the event that the lands which are the subject of said agree- ments are acquired by the people of the state of New York acting through the department of environmental conservation. Upon any acquisition of such lands by the department of environmental conservation, the provisions of section 532 of the real property tax law shall not apply to the lands so acquired but the [taxation thereof] PAYMENTS DUE THEREON shall be governed by the agreements referred to in section three of this act for the duration of such agreement. IN THE EVENT THAT NO SPECIFIC APPROPRIATION SHALL HAVE BEEN MADE FOR THAT PURPOSE, THE AMOUNT APPRO- PRIATED FOR PAYMENTS OF TAXES ON STATE LANDS PURSUANT TO SECTIONS 532 THROUGH 546 OF THE REAL PROPERTY TAX LAW SHALL BE DEEMED TO ENCOMPASS THE STATE'S OBLIGATION TO MAKE THE PAYMENTS REQUIRED BY THIS SECTION, NOTWITHSTANDING ANY LAW TO THE CONTRARY, PROVIDED THAT NEITHER SUCH PAYMENTS NOR THE ASSESSMENTS OF THE PARCELS TO WHICH SUCH PAYMENTS RELATE SHALL BE SUBJECT TO THE APPROVAL OF THE STATE BOARD OF REAL PROP-
ERTY SERVICES. The taxation of such lands will be governed by such section 532 at such time as the agreements cease to be effective. S 2. Section 1 of chapter 99 of the laws of 2010, relating to making appropriations for the support of government, is amended to read as follows: MISCELLANEOUS - ALL STATE DEPARTMENTS AND AGENCIES GENERAL STATE CHARGES General Fund/State Operations State Purposes Account - 003 GENERAL STATE CHARGES ........................................ 5,000,000 -------------- Notwithstanding any law to the contrary, for taxes on public lands and payments pursu- ant to sections 532 through 546 of the real property tax law [(09TX10ER)], AND PAYMENTS PURSUANT TO SECTION 4 OF CHAPTER 774 OF THE LAWS OF 1989....................... 5,000,000 -------------- S 3. This act shall take effect immediately.

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