Assessor Manuals, Exemption Administration: RPTL Section 534
Exemption Administration Manual—Part 1: New York State Government
Section 4.02 - RPTL §534: State-Owned Reforestation Lands
Exemption code(s):
32252
Year originally enacted:
1958
Related statutes:
- RPTL §§404(1),
- 530 ECL §9-0501
Summary:
This exemption applies to two types of property owned by New York State: (1) reforestation lands acquired in accordance with ECL §9-0501 and (2) lands acquired for reforestation or multiple-use purposes with monies from the Park and Recreation Land Acquisition Bond Act of 1960. Such property is exempt from county taxes, county special ad valorem levies, and certain special assessments.
Eligibility requirements
Ownership requirements:
Land must be owned by New York State.
Property location requirements:
Lands acquired in accordance with ECL §9-0501 must be situated outside of the Adirondack and Catskill Parks (see ECL §9-0101(1), (2) for description of boundaries).
Lands acquired with monies from the 1960 bond act must be located in an assessing unit where the total acreage of such property exceeds 3,000 acres and comprises at least 9-1/2% of the acreage of that assessing unit. (Currently there is only one assessing unit in which such property meets the acreage requirements: the Town of Smithville in Chenango County.)
Property use requirements:
In the case of land acquired in accordance with ECL §9-0501, the property must be used for reforestation purposes. Reforestation lands are defined by §9-0501 as being those adaptable for the establishment and maintenance of forests for any of the following purposes: (1) watershed protection, (2) production of timber and other forest products, or (3) recreation.
Certification by State or Local Government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | |
|---|---|---|---|---|
| 1. Amount | No limit | No exemption allowed | No limit | No limit |
| 2. Duration | No limit | No exemption allowed | No limit | No limit |
| 3. Taxing Jurisdiction | ||||
| a. County or County Special Districts | Ex | NA | Ex | Ex |
| b. City | Tax | NA | NA | Ex |
| c. Town or Town Special District | Tax | NA | Tax | Ex |
| d. Village | Tax | NA | NA | Ex |
| e. School District | NA | Tax | NA | NA |
| Ex-Exempt Tax-Taxable NA-Not Applicable | ||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
For county tax purposes, 100% of assessed value of land and improvements. For other tax purposes, lands are taxable exclusive of the improvements located thereon.
Special ad valorem levies and special assessments:
For county and county special district purposes:
100% of assessed value.
Special assessments:
100% assessed value.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 32252 |
Assessment roll section(s):
Taxable State-Owned Land (RPS Section 3).
Note: This code should not be used to identify property that is taxable under RPTL §532, or is exempt for certain purposes under RPTL §536, or is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor):
None.
Similar exemptions:
| Subject | Statute |
|---|---|
| Municipal corporations (reforested lands owned by counties) | RPTL §406(6) |
| State of New York (generally) | RPTL §404(1) |
| State-owned lands subject to taxation for all purposes | RPTL §532 |
| State-owned lands subject to taxation for school purposes only | RPTL §536 |
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