New York Real Property Tax Law Section 593 - Oil and gas charges.

* 593. Oil and gas charges. 1. Each year the state office shall charge producers for the establishment of unit of production values. The amount of such charge to each producer shall be determined according to the following schedules, provided, however, that in no case shall a charge be made against any tax exempt organization.

Schedule A

Natural Gas Producers Thousand Cubic Feet of Gas Fee

1,000,000 or more $3,000

500,000 - 999,999 2,000

250,000 - 499,999 1,000

100,000 - 249,999 650

50,000 - 99,999 175

10,000 - 49,999 60

1,000 - 9,999 25

Schedule B

Oil Producers Barrels of Oil Produced Fee

20,000 or more $600

10,000 - 19,999 300

1,000 - 9,999 150

1 - 999 25

2. The production used to determine such charge shall be the latest production reported by the producer to the department of environmental conservation immediately preceding the date on which the department is required to furnish the governor with estimates and information pursuant to section one of article seven of the constitution. The charge shall constitute a lien upon all real property used in production during the production year and may be enforced by appropriate administrative and judicial proceedings commenced by counsel to the state office.

* NB Repealed March 31, 2021


Last modified: February 3, 2019