S919-2011 - NY Senate Open 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

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.

Sponsor: MARCELLINO / Committee: LOCAL GOVERNMENT
Law Section: Real Property Tax Law / Law: Add S405, RPT L

S919-2011 Actions

Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
Jun 24, 2011: COMMITTED TO RULES
Mar 7, 2011: ADVANCED TO THIRD READING
Mar 3, 2011: 2ND REPORT CAL.
Mar 2, 2011: 1ST REPORT CAL.155
Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

S919-2011 Meetings

Local Government: Mar 2, 2011

S919-2011 Calendars

S919-2011 Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 2, 2011

Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein

S919-2011 Memo

BILL NUMBER:S919

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 2009-2010

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.

S919-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                           919
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 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.
 LBD04394-01-1

S919-2011: 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