Requires the state to pay real property taxes on the assessed value of the Moriah shock incarceration correctional facility

This bill requires the state government to pay all real property taxes on the Moriah shock incarceration correctional facility's assessed value once correctional operations end there. It applies directly to the state (as the payer) and local governments (Essex County and the town of Moriah, which would receive tax payments if the facility is sold to a not-for-profit). The state must cover these taxes until the land is either reused by a state agency or sold to a non-governmental entity, with specific tax payment requirements for not-for-profit buyers. This is a tax exemption provision, not a new policy affecting residents or services.