New York Real Property Tax Law Title 2 - ASSESSMENT AND TAXATION OF CERTAIN STATE LANDS

• 530 - Construction of Terms.
  As used in this title: 1. "Taxes" and "taxation" shall include special ad valorem levies. 2. "Lands" and "state lands" shall, include conservation easements created...
• 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...
• 533 - Certain Conservation Easements Created Pursuant to Title Three of Article Forty-Nine of the Environmental Conservation Law Hereafter Acquired by the
  state within the Adirondack or Catskill parks, as those areas are defined in such law and lands within the watershed of Hemlock and Canadice lakes...
• 534 - Certain State Lands Subject to Taxation for All Purposes Except County Purposes.
  1. Lands owned by the state acquired for reforestation purposes pursuant to section 9-0501 of the environmental conservation law shall be subject to taxation for...
• 536 - Certain State Lands Subject to Taxation for School Purposes Only.
  1. The following state lands shall be subject to taxation for school purposes: (a) Lands owned by the state, exclusive of the improvements erected thereon...
• 538 - Time of Acquisition of Lands.
  Lands described in sections five hundred thirty-two, five hundred thirty-four and five hundred thirty-six of this chapter heretofore or hereafter acquired by the state shall...
• 540 - List to Be Supplied by Commissioner.
  The commissioner shall annually transmit to the assessors of each assessing unit containing state lands subject to taxation, and to town or county assessors, who...
• 542 - Assessment of State Lands; Approval Thereof.
  1. a. Except as provided in paragraph b of this subdivision, state lands subject to taxation shall be valued as if privately owned and assessed...
• 543 - Assessment of Conservation Easements.
  1. Upon acquisition of a conservation easement subject to taxation pursuant to this title and for common law easements acquired by the state in the...
• 544 - Payment of Taxes by State.
  1. The comptroller shall pay taxes levied on lands of the state in each county pursuant to the foregoing sections of this title, out of...
• 545 - State Aid; State-Owned Lands.
  1. Whenever the state or an agency of the state acquires real property which becomes exempt as a result of such acquisition and which constitutes...
• 545-a - State Aid; Certain Lands in Suffolk County.
  1. State aid shall be payable to any tax district, as defined in subdivision five of this section when on any assessment roll the taxable...
• 546 - State Aid; Loss of Certain Public Utility Property.
  1. State aid shall be payable to any tax district, as defined in subdivision seven of this section, when on any assessment roll the taxable...
• 547 - Annual Report.
  On or before January fifteenth the comptroller, in consultation with the board of real property services and other agencies as may be appropriate, shall submit...

Last modified: February 3, 2019