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