S 2653: Requires the state pay taxes on the assessed value of properties of closed state prisons until such prison is reopened, used by another state agency, or is conveyed to a non-governmental entity.
The state of New York is required to pay taxes on the assessed value of properties of closed state prisons. The state must pay taxes on the land and improvements, regardless of whether the state or contracted personnel are still assigned to maintenance. The state must begin paying taxes once correctional operations cease, and the land is no longer used for state purposes. If the land is sold to a non-governmental entity, the entity must enter into a payment in lieu of taxes with the local municipality. The state must pay taxes on the land until it is sold or the state begins operations again.
| Jan. 07, 2026 | REFERRED TO LOCAL GOVERNMENT |
| Jan. 22, 2025 | REFERRED TO LOCAL GOVERNMENT |
STATE OF NEW YORK ________________________________________________________________________ 2653 2025-2026 Regular Sessions IN SENATE January 22, 2025 ___________ Introduced by Sens. STEC, O'MARA -- 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 requiring the state pay taxes on the assessed value of properties of closed state prisons 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 is amended by 2 adding a new subdivision (m) to read as follows: 3 (m) All lands owned by the state which were previously used as a state 4 prison, including the improvements erected thereon by the state, begin- 5 ning once correctional operations have ceased at such prison, regardless 6 of any state or contracted personnel assigned to maintenance of relative 7 facility grounds or facility infrastructure including, but not limited 8 to, buildings, heating systems, or communications technology, until the 9 state begins operations upon the land through a state agency or the land 10 is sold to a non-governmental entity; provided, however, that where such 11 lands are conveyed to a not-for-profit non-governmental entity, such 12 entity shall enter into a payment in lieu of taxes with the respective 13 local municipality in which the former prison is located. 14 § 2. This act shall take effect on the first of April next succeeding 15 the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04876-01-5