Miller, Brown E, Maher, Morinello, DeStefano, Gray, Smullen, Lemondes, Flood, Angelino, Brown K,
Palmesano, Byrnes, Manktelow, Blankenbush, Norris, Bendett, Hawley
MLTSPNSR
Amd 532, RPT L
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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4937
SPONSOR: Simpson TITLE OF BILL:
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
PURPOSE OR GENERAL IDEA OF BILL:
To provide local municipalities, school and other special taxing
districts with full market assessed tax revenues to relieve the economic
burden resulting from displaced state workers and subsequent economic
activity associated with a fully functioning State Prison
SUMMARY OF PROVISIONS:
Section 1. Provides that former prisons of the state pay full property
taxes to local taxing districts upon closure, and until their sale or
re-use by the state.
Section 2. Provides effective date
JUSTIFICATION:
New York State expanded the capacity of its correctional system state-
wide and in doing so, created a tangible economic spinoff associated
with the arrival of personnel necessary to manage operations. Often,
Correctional Officers, civilian staff, doctors, administrators, and the
like would become members of the surrounding community. Schools, busi-
nesses, and municipality services expanded to accommodate the needs and
lifestyle of these individuals and as such, the economy and tax base
expanded with it.
With nearly 30 correctional facility closures over recent years, often
closing in a short time frame relative to an announced closure date,
communities are left with both a significant economic and social vacuum
that has a devastating impact. This bill aims to require that New York
State remain beholden to its responsibility of its part in the social
contract they presented and subsequently entered when approaching these
communities as potential hosts for housing our State's criminal offen-
ders.
PRIOR LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to Local Government, TBD for the State
EFFECTIVE DATE:
This act shall become effective on the first April next succeeding the
date on which it shall have become law
STATE OF NEW YORK
________________________________________________________________________
4937
2023-2024 Regular Sessions
IN ASSEMBLY
February 27, 2023
___________
Introduced by M. of A. SIMPSON, MILLER, E. BROWN, MAHER, MORINELLO,
DeSTEFANO, GRAY, SMULLEN, LEMONDES, FLOOD, ANGELINO, K. BROWN, PALMES-
ANO, BYRNES -- read once and referred to the Committee on Real Proper-
ty Taxation
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.
LBD05054-02-3
