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

This bill requires the state to pay all real property taxes on the Moriah shock incarceration correctional facility's assessed value after correctional operations end. It applies specifically to the state-owned land and improvements (like buildings and infrastructure) until the state reuses the property for government operations or sells it to a non-governmental entity. If sold to a nonprofit, that organization must pay taxes directly to Essex County and the town of Moriah. The law takes effect April 1 following its passage.