§ 532 — Certain state lands subject to taxation for all purposes

New York § 532

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Assessment and Taxation of Certain State Lands
• Art. 5: Assessment Procedure

Text

§ 532. Certain state lands subject to taxation for all purposes. The\nfollowing state lands shall be subject to taxation for all purposes:\n (a) All wild or forest lands owned by the state within the forest\npreserve;\n (b) All wild or forest lands owned by the state in the towns of Altona\nand Dannemora, Clinton county, except the lands in the town of Dannemora\nupon which buildings and inclosures are erected and maintained by the\nstate for the use of state institutions;\n (c) All state lands located within the boundaries of the Allegany\nstate park in the county of Cattaraugus, exclusive of the improvements\nthereon;\n (d) All lands in the counties of Rockland and Putnam acquired for a\npublic use by the state, exclusive of the improvements erected thereon\nby the state;\n (e) All lands in the counties of Rockland and Sullivan and in the\ntowns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands,\nTuxedo and Woodbury, Orange county, and in the towns of Gardiner,\nRochester, Shawangunk and Wawarsing, Ulster county, acquired for a\npublic use by the commissioners of the Palisades Interstate park,\nexclusive of the improvements erected thereon by the state;\n (f) All lands acquired or leased by the state pursuant to chapter one\nhundred forty-eight of the laws of eighteen hundred seventy-eight for\nthe construction and management of a railroad from Lake Champlain to\nClinton prison;\n (g) All lands owned by the state, including lands leased from the\nUnited States for a term of fifty years or more, for use by the\nconservation department as a fish hatchery, game farm, game management\narea, game refuge or for reforestation purposes, exclusive of the\nimprovements erected thereon by the state, in the following towns:\n County Town\n Chenango Otselic\n Pharsalia\n Sherburne\n Jefferson Antwerp\n Brownville\n Lorraine\n Worth\n Lewis Montague\n Livingston Conesus\n Livonia\n Springwater\n West Sparta\n Ontario Canadice\n Richmond\n Oswego Redfield\n Otsego Morris\n Pittsfield\n Rensselaer Berlin\n Stephentown\n Steuben Wayland\n Washington Argyle\n Ft. Edward\n Kingsbury\n Yates Italy\n Except, however, for the towns of Conesus, Canadice and Richmond the\nprovisions of this subdivision shall only apply to lands acquired by the\nstate on or after December fifteenth, nineteen hundred eighty-nine.\n (h) All lands owned by the state, in the Bashakill wetland properties\nlocated in the town of Mamakating in Sullivan county.\n (i) All lands owned by the state in the Neversink Gorge areas in the\nSullivan County towns of Forestburgh, Thompson, and Mamakating.\n (j) All lands owned by the state pursuant to subdivision two of\nsection two hundred eight of the racing, pari-mutuel wagering and\nbreeding law located within the counties of Nassau, Queens and Saratoga,\ninclusive of the improvements erected thereon.\n (k) Land owned by the state situate in the towns of McDonough and\nPreston in the county of Chenango, constituting a portion of Bowman Lake\nState Park, the title to which was vested in the state on February\ntwenty-first, two thousand seventeen, exclusive of the improvements\nerected thereon.\n (l) lands owned by the state and acquired pursuant to the provisions\nof title twenty-one of article fifteen of the environmental conservation\nlaw exclusive of the improvements erected thereon erected by the\nregulating districts.\n