Bill > A04580

This bill specifically targets the Cayuga Indian Nation of New York by modifying three separate laws to exclude their lands from receiving tax exemptions and special reservation status. Under current law, Native American reservation lands are typically exempt from taxation and considered "qualified reservations" if they meet certain criteria, such as being held within a tribe's reservation boundaries or subject to federal restrictions against alienation. However, this bill explicitly states that lands held by the Cayuga Indian Nation will no longer qualify for these tax exemptions and special legal protections. The bill amends the tax law, Indian law, and real property tax law to remove the Cayuga Indian Nation's lands from receiving the same tax and property treatment as other Native American reservations in New York State. By making these changes, the bill effectively removes the tax-exempt status and special legal designation for the Cayuga Indian Nation's lands, which could have significant financial and legal implications for the tribe's property holdings.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4580