New York Real Property Tax Law Section 532 - Certain state lands subject to taxation for all purposes.

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 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

Worth

Lewis Montague

Livingston Conesus

Livonia

Springwater

West Sparta

Ontario Canadice

Richmond

Oswego Redfield

Otsego Morris

Pittsfield

Rensselaer Berlin

Stephentown

Steuben Wayland

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.


Last modified: February 3, 2019