New York 2025-2026 Regular Session

New York Assembly Bill A03854

Introduced
1/30/25  
Refer
1/30/25  
Report Pass
4/2/25  
Refer
4/2/25  

Caption

Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement.

Summary

Bill A03854 proposes amendments to the real property tax law to subject certain state-owned lands to taxation for all purposes, excluding improvements. The bill outlines specific categories of state-owned lands that will be taxed, including forest lands, public use lands, and lands acquired for conservation purposes. The taxation will be phased in over several years, starting at 10% of the taxes that would be owed if the land were privately owned in 2026, and increasing to 30% by 2030.

Impact

If enacted, this bill will significantly alter the taxation landscape for state-owned lands in New York. It will create a new revenue stream for local municipalities that currently do not receive property tax revenue from these lands. The bill specifies that the taxes paid will not reduce any existing payments owed to municipal corporations under other laws, ensuring that local governments will benefit from this change without losing other forms of revenue.

Sentiment

The sentiment surrounding Bill A03854 appears to be positive, as indicated by the unanimous support in the Assembly Real Property Taxation Committee, where it received a favorable report to the Ways and Means Committee. This suggests a consensus among committee members regarding the necessity of the bill to enhance local funding through property taxes.

Contention

While the bill has garnered support in committee discussions, there may be contention regarding the implications for state budgets and the potential pushback from state agencies that manage these lands. Concerns may arise about the impact of increased taxation on state-owned lands and how it might affect state operations and conservation efforts.

Companion Bills

No companion bills found.

Previously Filed As

NY S00064

Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement.

NY A01291

Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement.

NY SB774

Property Tax - Payment in Lieu of Taxes Agreements - Broadband Service Providers

NY HB969

Property Tax - Payment in Lieu of Taxes Agreements - Broadband Service Providers

NY S1939

To reform payments in lieu of taxes for state-owned land

NY H3032

To reform payments in lieu of taxes for state-owned land

NY H4

To reform payments in lieu of taxes for state-owned land

NY S2161

Increases amounts of certain payments in lieu of taxes paid for lands owned by State or nonprofit organization for recreation and conservation purposes.

NY A1351

Increases amounts of certain payments in lieu of taxes paid for lands owned by State or nonprofit organization for recreation and conservation purposes.

NY HF1780

Payment in lieu of taxation; definitions established, and payments for other lakeshore land established.

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