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Compensating Local Governments for Loss of Tax Base Due to State Ownership of Land

TABLE OF CONTENTS

EXECUTIVE SUMMARY

  1. Background
  2. Types of Compensation Programs
  3. Equity of Current Compensation Programs
  4. Recommendations for Improving the Compensation System
  5. Fiscal Impact

APPENDIX A. Data Costs

APPENDIX B. Summary of State-Owned-Land Acreage by Property Use -- Exempt and Taxable Lands, 1993 Assessment Rolls

APPENDIX C. Service Charges in the City of Rochester

 

List of Tables and Figures
Table 1. Methods Used by the States to Compensate Local Governments
for Tax Base Reduction Due to State Ownership of Land
Table 2. State Land Taxable Under Current Law
Table 3. Transition Assessments, Adirondack Park Aggregate Assessments,
and River Regulating District-Assessments
(1989 through 1993 Assessment Rolls)
Table 4. Summary of PILOT and Related Aid Programs
Table 5. Imposition of Benefit Assessments on Tax Exempt Property
by Local Governments
Table 6. Incidence of State-Owned Land by County
(Based on 1993 Assessment Rolls)
Table 7. Towns with Highest Concentration of State-Owned Land
(1993 Assessment Rolls)
Table 8. Differential Tax Treatment of State Land According to Local Taxing Purpose
(1993 Assessment Rolls)
Table 9. Tax and PILOT Payments on State-Owned Land (1994 Fiscal Year)
Table 10. Payment of Benefit Assessments on State Property (Public Lands Law,
Section 19)
Table 11. Categorization of State Lands for Proposed Local
Government Compensation Programs
Table 12. Projected Payments under PILOT Program Based on
$1 per Acre per Taxing Unit
Table 13. Projected Payments under PILOT Program Based on $10/acre Apportioned
Between Taxing Units (School, $5.60; County, $2.00; City/Town, $2.00;
Village, $0.40)
Table 14. Projected Payments Under PILOT Program Based on $20/acre
Apportioned Between Taxing Units (School, $11.20;
County, $4.00; City/Town, $4.00; Village, $0.80)
Table 15. Effect of "Hold Harmless" Provision of Proposed PILOT Program on
Taxing Units, 1993 Assessment Rolls
Figure 1. Lorenz Curve of State Compensation to Local Governments for State Land
(Tax and PILOT Payments, 1994 Fiscal Year)
Appendix B -- Tables
 
Table B1 Summary of State-Owned-Land Acreage by Property Use --
Exempt and Taxable Lands, 1993 Assessment Rolls
(Counties, Cities and Towns)
 
Table B2 Summary of State-Owned-Land Acreage by Property Use -
Exempt and Taxable Lands, 1993 Assessment Rolls (Villages)
 
Table B3 Summary of State-Owned-Land Acreage by Property Use --
Exempt and Taxable Lands, 1993 Assessment Rolls (School Districts)
Updated: