Allows for the taxation of state property located in the city of Ogdensburg, except the lands controlled and operated on by the Ogdensburg Bridge & Port Authority.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4651
SPONSOR: Gray TITLE OF BILL:
An act to amend the real property tax law, in relation to allowing for
the taxation of state property
PURPOSE:
To allow state-owned property in the City Of Ogdensburg, except the
lands owned and operated on by the Ogdensburg Bridge and Port Authority,
to be subject lbcal real property taxation on state lands. State land
in certain Places within New York state is subject to property taxation,
however, although the state of New York owns 30% of the land in Ogdens-
burg, and much of it is unused, the city is not able to collect taxes on
'any of this land.
SUMMARY OF PROVISIONS:
Section 1 amends the real property tax law to add a new subdivision (m)
to section 532.
Section 2 provides the effective date.
JUSTIFICATION:
The State of New York currently owns approximately 30% of the land in
the city of Ogdensburg, - much of it abandoned and unused. Unfortunate-
ly, the city of Ogdensburg is not afforded the right to collect property
taxes on any of this state owned land. This is patently unjust and
deprives the city of Ogdensburg of much needed financial resources. This
bill will remedy the existing deficiency within the current statutory
framework by allowing the city of Ogdensburg to collect property taxes
from the state on lands.
New York state pays property taxes on state owned land in many areas
throughout the State. Other municipalities in the state, like Albany,
receive substantial payments from the State in lieu of taxes (PILOTS).
It is time for the state to treat the city of Ogdensburg fairly and do
the same for the city.
PRIOR LEGISLATIVE HISTORY:
2023 - referred to real property taxation
2024 - referred to real property taxation
FISCAL IMPLICATIONS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
4651
2025-2026 Regular Sessions
IN ASSEMBLY
February 4, 2025
___________
Introduced by M. of A. GRAY -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to allowing for
the taxation of state property
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 in the city of Ogdensburg, except the
4 lands controlled and operated on by the Ogdensburg Bridge & Port Author-
5 ity.
6 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05473-01-5
