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Year originally enacted: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).
| 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. |
| 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:
|
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.
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