Bill > A03550

This bill requires the state to pay real property taxes on the Moriah shock incarceration correctional facility, a state-owned correctional facility, after its operational status changes. Specifically, the bill mandates that once correctional operations cease at the facility, the state must pay property taxes on the land and improvements, regardless of whether state personnel remain to maintain the grounds or infrastructure. The tax obligation continues until the state either begins operations at the site through a state agency or sells the land to a non-governmental entity. If the land is transferred to a not-for-profit organization, that entity must negotiate a payment in lieu of taxes with Essex County and the town of Moriah. The bill amends the real property tax law by adding a new subdivision that outlines these tax requirements, and it will take effect on the first of April following its enactment. This legislation ensures that local governments continue to receive tax revenue from state-owned properties even after their primary use has changed.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3550