Bill > A00251

This bill amends the New York Real Property Tax Law to add several towns in Oswego County to a list of locations where state-owned lands used for specific conservation purposes will be subject to taxation. Specifically, the bill adds the towns of Albion, Amboy, Boylston, Constantia, Parish, West Monroe, and Williamstown to an existing provision that allows taxation of state-owned lands used for conservation activities like fish hatcheries, game farms, game management areas, game refuges, and reforestation. The bill focuses on land owned by the state, including lands leased from the federal government for 50 years or more, but excludes improvements made by the state on these lands. The legislation will take effect on the first day of January following its enactment and will apply to assessment rolls prepared with taxable status dates occurring on or after that date. This change means that these specific state-owned conservation lands in Oswego County will now be subject to local property taxation, potentially generating additional tax revenue for the local municipalities.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A251