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Department of SEW, YORK. Taxation and Finance STATE Report on State-Owned Lands as Required by Chapter 222 of 2018. Chapter 222 of the Laws of 2018 required ste Department of Taxation arc F rarce io conduct a study of State-oeed lanes within the Counties af Dutchess, Putrary, and Wesicvester. As required, this study scts out the currant methads of compensating acal government and school districts hase tax haces included State-owned land and the payments currently mace hy the State pursuant io Real Progerty Tax Lav §§ 592. 533. 524 end 530 enc Environmensa Canservalian Law § 15-2115. This s.1dy alse projects the liscal impacts of making payments to focal gavarnmonts and schao districts for Stato-oWvned land that is curently tax-exempt ‘Statutes Governing Locel Taxation of S:ate-onred Land By default, land owned! by New York State fs inne from local :axaton under the doctrine of sovereign immunity. Therefore, « local government or school dis'ict may not impose taxes upor ‘State land within ts borders unless the State has statutorily waived ts sovaraign immunity and afiimatvely cansented to pay those taxes. The main statutes tra: authorize “he tavation cf St ‘uned land are Real Progerty Tax Law (RPTL) $§ 532, 893, 534 and 830. Section $32 subjects ‘Stale land in certain jusadiotions to taxation far all purposes. Section 633 pravides far taxatian a” cenan stace-hold conservation easamerts, Section 834 eubjects State reforestat on land to taxation fo” all purposes over than county purposes. Section 538 subjects Siate land in certain jiscictions to taxation for school purposes only. In addition, § 18-2116 of the Enwiarvmental anservation Law author 20s tho faxatian cf State lands under ‘he jurisdiction of the Hucson River Black River Regulating Distct. State-Owned Land subject to Local Taxa! The amount of Siats-ovined land that is subject fo taxalian is abou: 3¢ milion acres. In ad the State new nas acquired taxable conservation easements on rore tian 800,009 acres. primary in the Adlronclack ane Cate<il Parks, where i pays a share of Fe underiing fee ite holders! taxes. The breakdown by county cf the 3.6 millon Laxable Slate-caned actes fs found in Appendix &-t. which shows tho ae-vaue af Stats-ovned lands that are already taxable oy four broad catego ‘ies corresponding to different statutory provisions Agpendi<A-Z shows the value of State-ouned lands by County Appa AA ‘tengee Trable State Onn Lars New York Soe County 216 Append Az lark Vali Tate Solera Les Na York Sty Coury — a6 Gurrert State Res! Property Taxes Payments “The State's averal Lablity for State-land related paymerts, Inlusing both ordinary tax payments and payments in leu of taxes. has grown subslanially over the years. The overal annual cost 0 the State has alos tripled aver tho last 20 years, increasing for about $100 milion to about 53250 milion in the current fiscal yea its for 2018 by ccumty Appaneix B shaws data 01 tax pay’ ‘Taxes Paid on State-Owned Lande (2016) - By County ‘COUNTY. 1 ‘Albany _|__86/ 687 Nassau L___13.188.881 Allegany 68 Oneida $9973.058 185.471 Onondaga 440.102. Ontario Cayuga Chautauqua ‘Chemung Chenango Clinton $258,695 530711 2.251474 Ulster 9431.433_Warren G42 Washington - $23,028 | Westchostor Monigomery. | $200,047 Wyomin NYC-Queens 303.680 | Yates Fiscal Impact of Walving lmirunily rom Taxation While the Department has develooed a detailed inventory of State lands that are sugject to taxation, the same isnot true “or Stats lands that are whally exami from texatan, since the Department has na statutory dues in relstion ta such lands, Tha ide fication of parcols ouned by the various entities comprising ne State of New York is subject o loca variation, tough idantifcetion is made somenhnal easier by the prasence of exemption codes and froperty slassfcation coces that are used by local assessors to describe each aarcel. The accuracy of these codes is eilical in delerrining the potential taxable status af a given parcel ‘Appendlx C shows valuo State-cwmed land broken aut by county. Market value of State-owned Landis Inter Ses182 a09)oneita $4391) Iegsny $3,896 suus.s08983 Boome erasiced S90 Cauarauger $11954300]ora Suns 3728 cue 31775073] ean Suaen207| icnerrs sTo.70.505 sia7aass ‘herve $B075058 ae 518588 783 [cenangs S40, 5.71405 inten Bsasoaz09 B20 75.25 columbia 565.758.90) 727327) éortand css Bisa osavace S7ast reds ss777 24 Era 01721] “rasa 00 Sr96asan 11 $23,908,063 $2,685 92 37038, $32,413,140 sua35.009 37.055,222 Se20.5) 002,401 06 $15,616 550) $17,709,405] $398 897387 Nara Soarizsse|tew toon” Append x D shows the estimatad the State fiscal imaact by county for year 2017 of paying taxes for al purpuses nal curenty exempt State-owned are. Additional State Lability on Current Exempt Lands lateny 4507309] ede saa) ‘eran Sams JOnendo Sana ‘aor ssazeautforisne sera nari Ssacazfouge San om si in.sforesns 9236 Sana Sasson Br) fenerung ss maotege 50.695 (cetnge isa oul a 57) lien Thorardiensiee sams ici 3100236 ‘ear lonland sacs Levrance io iter Trista age ne lnnches 34.2574 cheeiady srs ie EaeEE) Ecc fee Si. Shuyier $8731 iankin Saas |necs Exim ulin So2ana|sesben sess eres SES lutok Sansa ireene Sirmbolian For) ami ings sa einer Homie anal Tess luce Suen) bares —ss935751 ae sue hvaine $1975 ems feanwmm lvering 55601 Epmstsaes so 188274}Now Yok iy 350208 Itis importart to note thatthe projected tax liabiltios contained in fis repert ars based yaan the assessed values eppearing on tne assessment ros oF :ne urisdicbons invahed As a general Prapasiven, however, the assessed values placed’ upon wholly exempt pravertes by local assessors are nol necessarly as reliable as the assessed values oftaxable properties, Ihat is because, by defntion tha -2« lability cf @ whaly exempt property wil ue zero na marlet what is assessed value is. Assessors, as one would expect rightly devote treir imted resources to ‘conducting valuations of taxable prepsries. Ths, these projections are necessafily general jstimates based upon ihe data thats currently avaiable. Were such lands to becorne taxeble, the Department would need to underiake an programa verify the acculacy of these assessments in the exeroise of ts annual administrative reviow crocess, Givan the aforementioned caveats, staff of ORFTS estimates that subjectng all State-cwmed lands to taxation for all purposes would mora ban daus e the current remburserents ‘9 ocal overnments, ikely increasing the cost by over $350 rion annually, State-oerned Lans in Dutchess, Putnam and Westchester Counties ‘As roicated in Appendix A-1. Dutchess Courty currently has 6,878 acres of State-cwned lands that are taxable for school purposes only aurs.ia7t to RPTL § 536i and (a). and another 635, 0188 of reforestatin ‘ands that are taxable fr all but Co.nty purposes pursuant to RPTL § 534 ‘There are currenly 25,0'3 acres of State-owned lands in Puinam County that ate taxab 6 forall purposes pursuant to RPTL § 532(d), Westchester County has just 83 acres of State-owned lands thal are currently texable for sondol purposes only pursua: to RPTL § S36(a} Aopendix E, F, G and H, show the fiscal impact were the State to waive immunity from local taxation for its land holdings w thin Dutchess, Puinam and Roctland Counties. ‘Appendix E - Additional Tax Liability - Caunty Purposes any “Raaiional TaxUsey [Westchester = ESSE) arches = 76 120-83 Putnam z Noite aan ne ata ay ce ae ‘Appendix F-Aditional Tox Linblty - By Municipality Municipality ‘esitional Tax Liability paistese ‘menia 514500 Bescon cit S273 Beekeran 520,102 inn 92508 Dever siseaa oat Fil sae? Fata $200; Hye Pa 3128501 LG ‘Salo tian S203 Northeast sient Paeicg eo Pine Pairs e176 Pasar Vay ‘sito Poughkeemse $70600 Poughiesosie 1) ror Reaoox 515822 Strtord s5.402| Union Vaio S392 ‘Weppinaar s0257 Wesnrgon 318 Inestenoster Sedioe sar Brows 49272 Cantsnct Ferd Exteder oz ‘Sreentugh ‘0782 Haron snes Hararoneck £2700 tatrt eee 58 Heart Pheasant 513.81 Now Gate 0273 New Roche (Ciy) Baye Non Gase 3a Nath Sam 595572 ssining sie Festakt (yh 511/98 Re we Re OM 5208 Searles stains Sie Holow S10 2s Somers 3165 ‘we Para (97 sane Menken) 562555 Yerkiow S525, AppencixG-Aditional Tax Linbilty By 6chool istic Greenburgh Ceral7 80 Hanson 050) Hesing-On Fudan IFES andice Hussen C80 Iran UFSD KalonafrLevisbor URS Lakeland C80 Mansons USE out Pleasant CSD New Rachels G33 oth Salam CSO Cecnirg G80 Pestotl CSD losers URS PolarnesHils 8 yes ‘Stared UFSO Sores 050, “Tuskstns UFSD UPSD shite Torii area USD. ‘Vile Pira C80) Yorkers 32. Seaniii650 [School Dieret Name ‘Ademional Tax Lbiity [omens ‘ington sar Bescon seaias camel 3102 pane TABS stegt3e Dover 5114109 ee Pa suai eo 35387 Nowesst saseost Paving 55.199 ie Pl sarse Prugrksepse 51260 Fed Hook ves60 Rhinebeck S167 packer 50 Wappingers 11.04 |vestcnestar ‘dsj UFSO 5718 Bedors oso ‘ies 380 Blind Brook Ry UFSO s112007 ‘fal Mara’ UFSD ‘ronntle UFSD ‘Chaprag.a CBD (rofon-arman SO Dols Feity UPSD. Append) H— Adtlonal Tax Uablty— by Vilage |Additional Tax & Liability Seine 3373539 $5076.