Allows for the taxation of certain state properties for school tax purposes

This bill allows school districts in western New York to tax certain state-owned land used for correctional facilities, specifically targeting properties in the Alden and Gowanda central school districts (Erie County). It amends tax law to include the land (excluding state-built improvements) of these facilities in the school tax base. The change directly affects those two school districts by potentially increasing their local tax revenue from state-owned properties. The bill requires no further action beyond the tax law amendment and takes effect immediately.