New York § 533 Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acqu...

New York Statutes

§ 533 — Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acqu...

New York § 533

Law RPTReal Property Tax

Title 2Assessment and Taxation of Certain State Lands

Art. 5Assessment Procedure

This text of New York § 533 (Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acqu...) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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N.Y. Real Property Tax § 533 (2026).

Text

  § 533. Certain conservation easements created pursuant to title three\nof article forty-nine of the environmental conservation law hereafter\nacquired by the state within the Adirondack or Catskill parks, as those\nareas are defined in such law and lands within the watershed of Hemlock\nand Canadice lakes in the towns of Livonia, Conesus, West Sparta and\nSpringwater in Livingston county, the towns of Canadice and Richmond in\nOntario county and the town of Wayland in Steuben county, and lands\nwithin the Tug Hill region, as defined in article thirty-seven of the\nexecutive law, shall be subject to taxation for all purposes. Any\nconservation easement created pursuant to title three of article\nforty-nine of the environmental conservation law hereafter acquired by\nthe state within the A

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§ 533. Certain conservation easements created pursuant to title three\nof article forty-nine of the environmental conservation law hereafter\nacquired by the state within the Adirondack or Catskill parks, as those\nareas are defined in such law and lands within the watershed of Hemlock\nand Canadice lakes in the towns of Livonia, Conesus, West Sparta and\nSpringwater in Livingston county, the towns of Canadice and Richmond in\nOntario county and the town of Wayland in Steuben county, and lands\nwithin the Tug Hill region, as defined in article thirty-seven of the\nexecutive law, shall be subject to taxation for all purposes. Any\nconservation easement created pursuant to title three of article\nforty-nine of the environmental conservation law hereafter acquired by\nthe state within the Adirondack or Catskill parks, as those areas are\ndefined in such law or acquired by the state on lands within the\nwatershed of Hemlock and Canadice lakes in the towns of Livonia,\nConesus, West Sparta and Springwater in Livingston county, the towns of\nCanadice and Richmond in Ontario county and the town of Wayland in\nSteuben county, or acquired by the state on lands within the Tug Hill\nregion as defined in article thirty-seven of the executive law, shall be\nsubject to taxation for all purposes. Any common law easement acquired\non or before January first, nineteen hundred ninety by the state for\nconservation purposes within the Adirondack or Catskill parks, as those\nareas are defined in the environmental conservation law, shall be\nsubject to taxation for all purposes. The value of such interests shall\nbe equivalent to the change, if any, in the value of the lands subject\nto the easement. The procedures set forth in sections five hundred\nforty, five hundred forty-two, five hundred forty-three and five hundred\nforty-four of this title shall govern the assessment and payment of\ntaxes thereon. If the acquisition by or conveyance to the state of any\nsuch easement is determined to be void by any court of competent\njurisdiction, tax payments on such easement paid by the state prior to\nthe date of such determination shall be retained by the recipient and\nshall be deemed to have been a grant-in-aid by the state.\n