New York § 585 Taxation or exemption of watershed agricultural easements

New York Statutes

§ 585 — Taxation or exemption of watershed agricultural easements

New York § 585

Law RPTReal Property Tax

Title 4-AAssessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired By or On Behalf of the City of New York For Watershed Protection Purposes

Art. 5Assessment Procedure

This text of New York § 585 (Taxation or exemption of watershed agricultural easements) 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.

Bluebook

N.Y. Real Property Tax § 585 (2026).

Text

  § 585. Taxation or exemption of watershed agricultural easements. 1.\nAny watershed agricultural easement acquired before January first, two\nthousand eleven shall be exempt from taxation on any assessment roll on\nwhich the land subject to the easement qualifies for and receives an\nagricultural assessment pursuant to article twenty-five-AA of the\nagriculture and markets law.\n  2. Any watershed agricultural easement that burdens land which does\nnot receive an agricultural assessment pursuant to article\ntwenty-five-AA of the agriculture and markets law or which is acquired\non or after January first, two thousand seventeen shall be subject to\ntaxation for all purposes. The taxes levied on such easement shall be\nlevied as provided in this title.\n

Free access — add to your briefcase to read the full text and ask questions with AI

§ 585. Taxation or exemption of watershed agricultural easements. 1.\nAny watershed agricultural easement acquired before January first, two\nthousand eleven shall be exempt from taxation on any assessment roll on\nwhich the land subject to the easement qualifies for and receives an\nagricultural assessment pursuant to article twenty-five-AA of the\nagriculture and markets law.\n 2. Any watershed agricultural easement that burdens land which does\nnot receive an agricultural assessment pursuant to article\ntwenty-five-AA of the agriculture and markets law or which is acquired\non or after January first, two thousand seventeen shall be subject to\ntaxation for all purposes. The taxes levied on such easement shall be\nlevied as provided in this title.\n