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Home/Bills/S 4440New York · 2025–2026 Legislative Session
Senate BillIntroduced

S 4440: Requires the state to pay all real property taxes on the assessed value of the Moriah shock incarceration correctional facility.

New York · Senate · 2025–2026 Legislative Session · last verified January 10, 2026

What S 4440 does, verified January 10, 2026

The proposed law requires the state to pay real property taxes on the assessed value of certain state-owned lands, including those previously used as a correctional facility, until the state begins operations on the land or it is sold to a non-governmental entity. The state must enter into a payment in lieu of taxes with Essex County and the town of Moriah if the lands are conveyed to a not-for-profit entity. The law applies to lands that were previously used for correctional operations, regardless of the presence of state or contracted personnel, and includes improvements such as buildings, heating systems, and communications technology. The law takes effect on the first day of April after it becomes a law.

Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO LOCAL GOVERNMENT (2026-01-07)Alert me
Recent actions2 total · showing 2
Jan. 07, 2026REFERRED TO LOCAL GOVERNMENT
Feb. 05, 2025REFERRED TO LOCAL GOVERNMENT
Latest bill textIntroduced version, February 5, 2025 · 292 words
  
  STATE OF NEW YORK ________________________________________________________________________ 4440 2025-2026 Regular Sessions  IN SENATE February 5, 2025 ___________ Introduced by Sen. STEC -- 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 real property taxes on the assessed value of the Moriah shock incarceration correctional facility 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 the 4 Moriah shock incarceration correctional facility, including the improve- 5 ments erected thereon by the state, beginning once correctional oper- 6 ations have ceased at such facility, regardless of any state or 7 contracted personnel assigned to maintenance of relative facility 8 grounds or facility infrastructure including, but not limited to, build- 9 ings, heating systems, or communications technology, until the state 10 begins operations upon the land through a state agency or the land is 11 sold to a non-governmental entity; provided, however, that where such 12 lands are conveyed to a not-for-profit non-governmental entity, such 13 entity shall enter into a payment in lieu of taxes with Essex county and 14 the town of Moriah. 15 § 2. This act shall take effect on the first of April next succeeding 16 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. LBD04884-01-5 
Text of S 4440 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions
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