Skip to main content

Assessor Manuals, Exemption Administration: RPTL Section 532

Exemption Administration Manual—Part 1: New York State Government

Section 4.02 - RPTL Section 532: State-Owned Lands subject to taxation for all purposes

Exemption code(s):

Not Applicable

Year originally enacted:

Before 1896*

Related statutes:

RPTL §§404(1), 530

Summary: 

State owned lands located in certain geographic areas and used for certain purposes (see chart) are liable for all taxes and all special ad valorem levies. Such lands are not liable for any special assessments, except for lands, including improvements erected thereon, subject to Racing, Pari-mutuel Wagering and Breeding Law §208(2) located in Nassau, Queens, and Saratoga Counties.

See also Section 4.03, RPTL Section 406(3).

Added provisions
Year Provision
*1911 Provision added for Rockland County state-owned lands.
1920 Provision added for Palisades Interstate Park Commission lands in Orange and Rockland Counties.
1924 Provision added for Allegany State Park lands.
1931 Provision added for railroad lands between Lake Champlain and Clinton Prison for the Conservation Department lands.
1985 Provision added for Palisades Interstate Park Commission lands in Ulster County.
1989 Provision added for Towns of Conesus, Livonia, Springwater, and West Sparta in Livingston County, Towns of Canadice and Richmond in Ontario County, and Town of Wayland in Steuben County.
1995 Provision added for Palisades Interstate Park Commission lands in Sullivan County, and for Basha Kill wetland properties located in the Town of Mamakating in Sullivan County.
1997 Provision added for Palisades Interstate Park Commission lands in the Towns of Monroe and Warwick in Orange County.
1998 Provision added for lands of the Neversink Gorge area in the Towns of Forestburgh, Mamakating, and Thompson in Sullivan County.
2000 Provision added for the Town of Montague in Lewis County.
2004 Provision added for the Putnam County State-owned lands.
2008 Provision added for lands including improvements erected thereon, subject to Racing, Pari-mutuel Wagering and Breeding Law §208(2) located in Nassau, Queens, and Saratoga Counties.

 State-Owed Lands subject to taxation pursuant to RPTL §532
Owner Location Use Type of Property Taxable
New York State Within the forest preserve Wild or forest lands Wild or forest lands
New York State Clinton County, Town of Altona Wild or forest lands Wild or forest lands
Clinton County, Town of Dannemora Wild or forest lands Wild or forest lands (except lands on which improvements are constructed and maintained by the state for use by state institutions)
New York State Cattaraugus County—within Allegany State Park Not restricted Land, exclusive of improvements
New York State Putnam County—countywide Public uses Land, exclusive of state-constructed improvements
Rockland County—countywide
Palisades Interstate Park Commission Orange County, Towns of Cornwall, Highlands, Monroe, Tuxedo, Warwick, Woodbury Public use by Palisades Interstate Park Commission Land, exclusive of state-constructed improvements
Rockland County—countywide
Sullivan County—countywide
Ulster County, Towns of Gardiner, Rochester, Shawangunk, Wawarsing
New York State (owner or lessee) Clinton County—countywide Not restricted Land acquired or leased pursuant to L.1878, Ch. 148 for the construction and management of a railroad between Lake Champlain and Clinton Prison
New York State or state-leased from federal government for at least 50 years Chenango County, Towns of Otselic, Pharsalia, Sherburne

Use by Conservation Department as:

  • Fish hatchery
  • Game farm
  • Game management area
  • Game refuge
  • Reforestation area
Land, exclusive of state-constructed improvements
Jefferson County, Towns of Antwerp, Brownville, Lorraine, Worth
Lewis County, Town of Montague
Livingston County, Towns of Conesus*, Livonia, Springwater, West Sparta
Ontario County, Towns of Canadice*, Richmond*
Oswego County, Town of Redfield
Otsego County, Towns of Morris, Pittsfield
Rensselaer County, Towns of Berlin, Stephentown
Steuben County, Town of Wayland
Yates County, Town of Italy
New York State Nassau County Any nonprofit racing association conducting race course or race meetings for running races, steeplechases or hunt meetings Land, including improvements erected thereon
Queens County
Saratoga County
New York State Sullivan County, Town of Mamakating State wildlife management area Land in Bashakill wetland properties
New York State Sullivan County, Towns of Forestburgh, Mamakating, and Thompson Neversink Gorge area Land in Neversink Gorge area

*For the towns of Conesus, Canadice, and Richmond the provisions of Section 532 apply only to lands acquired by the State on or after December 15, 1989.

| Top of Page | | Table of Contents| | Next Page| | Assessors' Manuals |

Please send general questions or comments to ORPTS.

Updated: