S 10704: Makes all state lands subject to taxation for all purposes.

  
  STATE OF NEW YORK ________________________________________________________________________ 10704  IN SENATE September 23, 2026 ___________ Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the real property tax law, in relation to making all state lands subject to taxation for all purposes The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 532 of the real property tax law, subdivision (d) 2 as amended by chapter 364 of the laws of 2004, subdivision (e) as 3 amended by section 1 of part WW of chapter 59 of the laws of 2021, 4 subdivision (g) as amended by chapter 196 of the laws of 2018, subdivi- 5 sion (h) as added by chapter 626 of the laws of 1995, subdivision (i) as 6 added by chapter 646 of the laws of 1998, subdivision (j) as added by 7 chapter 18 of the laws of 2008, subdivision (k) as added by section 1 of 8 part VV of chapter 58 of the laws of 2018 and subdivision (l) as added 9 by section 2 of part XX of chapter 58 of the laws of 2022, is amended to 10 read as follows: 11 § 532. [Certain state] State lands subject to taxation for all 12 purposes. [The following] All state lands shall be subject to taxation 13 for all purposes[: 14 (a) All wild or forest lands owned by the state within the forest 15 preserve; 16 (b) All wild or forest lands owned by the state in the towns of Altona 17 and Dannemora, Clinton county, except the lands in the town of Dannemora 18 upon which buildings and inclosures are erected and maintained by the 19 state for the use of state institutions; 20 (c) All state lands located within the boundaries of the Allegany 21 state park in the county of Cattaraugus, exclusive of the improvements 22 thereon; 23 (d) All lands in the counties of Rockland and Putnam acquired for a 24 public use by the state, exclusive of the improvements erected thereon 25 by the state; 26 (e) All lands in the counties of Rockland and Sullivan and in the 27 towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands, 28 Tuxedo and Woodbury, Orange county, and in the towns of Gardiner, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD16360-02-6 
 S. 10704 2 1 Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a 2 public use by the commissioners of the Palisades Interstate park, exclu- 3 sive of the improvements erected thereon by the state; 4 (f) All lands acquired or leased by the state pursuant to chapter one 5 hundred forty-eight of the laws of eighteen hundred seventy-eight for 6 the construction and management of a railroad from Lake Champlain to 7 Clinton prison; 8 (g) All lands owned by the state, including lands leased from the 9 United States for a term of fifty years or more, for use by the conser- 10 vation department as a fish hatchery, game farm, game management area, 11 game refuge or for reforestation purposes, exclusive of the improvements 12 erected thereon by the state, in the following towns: 13 County Town 14 Chenango Otselic 15 Pharsalia 16 Sherburne 17 Jefferson Antwerp 18 Brownville 19 Lorraine 20 Worth 21 Lewis Montague 22 Livingston Conesus 23 Livonia 24 Springwater 25 West Sparta 26 Ontario Canadice 27 Richmond 28 Oswego Redfield 29 Otsego Morris 30 Pittsfield 31 Rensselaer Berlin 32 Stephentown 33 Steuben Wayland 34 Washington Argyle 35 Ft. Edward 36 Kingsbury 37 Yates Italy 38 Except, however, for the towns of Conesus, Canadice and Richmond the 39 provisions of this subdivision shall only apply to lands acquired by the 40 state on or after December fifteenth, nineteen hundred eighty-nine. 41 (h) All lands owned by the state, in the Bashakill wetland properties 42 located in the town of Mamakating in Sullivan county. 43 (i) All lands owned by the state in the Neversink Gorge areas in the 44 Sullivan County towns of Forestburgh, Thompson, and Mamakating. 45 (j) All lands owned by the state pursuant to subdivision two of 46 section two hundred eight of the racing, pari-mutuel wagering and breed- 47 ing law located within the counties of Nassau, Queens and Saratoga, 48 inclusive of the improvements erected thereon. 49 (k) Land owned by the state situate in the towns of McDonough and 50 Preston in the county of Chenango, constituting a portion of Bowman Lake 51 State Park, the title to which was vested in the state on February twen- 52 ty-first, two thousand seventeen, exclusive of the improvements erected 53 thereon. 
 S. 10704 3 1 (l) lands owned by the state and acquired pursuant to the provisions 2 of title twenty-one of article fifteen of the environmental conservation 3 law exclusive of the improvements erected thereon erected by the regu- 4 lating districts]. Starting in the first full taxable year taking place 5 one year after the effective date of the chapter of the laws of two 6 thousand twenty-six that amended this section, all state lands not 7 subject to taxation shall be subject to taxation at five percent of 8 assessed value and such percentage shall increase by five percent every 9 taxable year thereafter until such lands are subject to taxation at one 10 hundred percent of assessed value; provided, however that any state land 11 subject to taxation prior to the effective date of the chapter of the 12 laws of two thousand twenty-six that amended this section shall continue 13 to be subject to taxation at the rate in effect for such land prior to 14 such effective date and such rate shall increase by five percent every 15 taxable year thereafter until such lands are subject to taxation at one 16 hundred percent of assessed value. 17 § 2. This act shall take effect January 1, 2027.