N.Y. Real Prop. Tax Law § 532

Current through 2024 NY Law Chapters 1-49, 52, and 61-117

Section 532 - Certain state lands subject to taxation for all purposes

The following state lands shall be subject to taxation for all purposes:

(a) All wild or forest lands owned by the state within the forest preserve;

(b) All wild or forest lands owned by the state in the towns of Altona and Dannemora, Clinton county, except the lands in the town of Dannemora upon which buildings and inclosures are erected and maintained by the state for the use of state institutions;

(c) All state lands located within the boundaries of the Allegany state park in the county of Cattaraugus, exclusive of the improvements thereon;

(d) All lands in the counties of Rockland and Putnam acquired for a public use by the state, exclusive of the improvements erected thereon by the state;

(e) All lands in the counties of Rockland and Sullivan and in the towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands, Tuxedo and Woodbury, Orange county, and in the towns of Gardiner, Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a public use by the commissioners of the Palisades Interstate park, exclusive of the improvements erected thereon by the state;

(f) All lands acquired or leased by the state pursuant to chapter one hundred forty-eight of the laws of eighteen hundred seventy-eight for the construction and management of a railroad from Lake Champlain to Clinton prison;

(g) All lands owned by the state, including lands leased from the United States for a term of fifty years or more, for use by the conservation department as a fish hatchery, game farm, game management area, game refuge or for reforestation purposes, exclusive of the improvements erected thereon by the state, in the following towns:

County	Town
Chenango	Otselic
Pharsalia
Sherburne
Jefferson	Antwerp
Brownville
Lorraine
Lewis	Montague
Livingston	Conesus
Livonia
Springwater
West Sparta
Ontario	Canadice
Richmond
Oswego	Redfield
Otsego	Morris
Pittsfield
Rensselaer	Berlin
Stephentown
Steuben	Wayland
Washington	Argyle
Ft. Edward
Kingsbury
Yates	Italy

Except, however, for the towns of Conesus, Canadice and Richmond the provisions of this subdivision shall only apply to lands acquired by the state on or after December fifteenth, nineteen hundred eighty-nine.

(h) All lands owned by the state, in the Bashakill wetland properties located in the town of Mamakating in Sullivan county.

(i) All lands owned by the state in the Neversink Gorge areas in the Sullivan County towns of Forestburgh, Thompson, and Mamakating.

(j) All lands owned by the state pursuant to subdivision two of section two hundred eight of the racing, pari-mutuel wagering and breeding law located within the counties of Nassau, Queens and Saratoga, inclusive of the improvements erected thereon.

(k) Land owned by the state situate in the towns of McDonough and Preston in the county of Chenango, constituting a portion of Bowman Lake State Park, the title to which was vested in the state on February twenty-first, two thousand seventeen, exclusive of the improvements erected thereon.

(l) lands owned by the state and acquired pursuant to the provisions of title twenty-one of article fifteen of the environmental conservation law exclusive of the improvements erected thereon erected by the regulating districts.

N.Y. Real Prop. Tax. Law § 532

Amended by New York Laws 2022, ch. 58,Sec. XX-2, eff. 4/9/2022.

Amended by New York Laws 2021, ch. 59,Sec. WW-1, eff. 4/19/2021.

Amended by New York Laws 2018, ch. 196,Sec. 1, eff. 1/1/2019.

Amended by New York Laws 2018, ch. 58,Sec. VV-1, eff. 1/1/2019.