NY Real Prop Tax L § 532 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 532 - Certain State Lands Subject to Taxation for All Purposes.

§  532.  Certain state lands subject to taxation for all purposes. The following state lands shall be subject to taxation for all purposes:  (a) All wild or forest lands owned by  the  state  within  the  forest preserve;  (b) All wild or forest lands owned by the state in the towns of Altona and Dannemora, Clinton county, except the lands in the town of Dannemora upon  which  buildings  and inclosures are erected and maintained by the state for the use of state institutions;  (c) All state lands located within  the  boundaries  of  the  Allegany state  park  in the county of Cattaraugus, exclusive of the improvements thereon;  (d) All lands in the counties of Rockland and Putnam  acquired  for  a public  use  by the state, exclusive of the improvements erected thereon by the state;  (e) All lands in the counties of Rockland  and  Sullivan  and  in  the towns  of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands, Tuxedo and Woodbury, Orange  county,  and  in  the  towns  of  Gardiner, Rochester,  Shawangunk  and  Wawarsing,  Ulster  county,  acquired for a public use by  the  commissioners  of  the  Palisades  Interstate  park, exclusive of the improvements erected thereon by the state;  (f)  All lands acquired or leased by the state pursuant to chapter one hundred forty-eight of the laws of eighteen  hundred  seventy-eight  for the  construction  and  management  of a railroad from Lake Champlain to Clinton prison;  (g) All lands owned by the state,  including  lands  leased  from  the United  States  for  a  term  of  fifty  years  or  more, for use by the conservation department as a fish hatchery, game farm,  game  management area,  game  refuge  or  for  reforestation  purposes,  exclusive of the improvements erected thereon by the state, in the following towns:        County                        Town        Chenango                     Otselic                                    Pharsalia                                    Sherburne       Jefferson                    Antwerp                                    Brownville                                    Lorraine                                    Worth       Lewis                        Montague       Livingston                   Conesus                                    Livonia                                    Springwater                                    West Sparta       Ontario                      Canadice                                    Richmond       Oswego                       Redfield       Otsego                       Morris                                    Pittsfield       Rensselaer                   Berlin                                    Stephentown       Steuben                      Wayland       Washington                   Argyle                                    Ft. Edward                                    Kingsbury       Yates                        Italy    Except, however, for the towns of Conesus, Canadice and  Richmond  the provisions of this subdivision shall only apply to lands acquired by the state on or after December fifteenth, nineteen hundred eighty-nine.  (h)  All lands owned by the state, in the Bashakill wetland properties located in the town of Mamakating in Sullivan county.  (i) All lands owned by the state in the Neversink Gorge areas  in  the Sullivan County towns of Forestburgh, Thompson, and Mamakating.  (j)  All  lands  owned  by  the  state  pursuant to subdivision two of section two hundred  eight  of  the  racing,  pari-mutuel  wagering  and breeding law located within the counties of Nassau, Queens and Saratoga, inclusive of the improvements erected thereon.  (k)  Land  owned  by  the  state situate in the towns of McDonough and Preston in the county of Chenango, constituting a portion of Bowman Lake State Park, the title to which was  vested  in  the  state  on  February twenty-first,  two  thousand  seventeen,  exclusive  of the improvements erected thereon.