STATE OF NEW YORK ________________________________________________________________________ 2745 2023-2024 Regular Sessions IN SENATE January 24, 2023 ___________ 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 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