NY Real Prop Tax L § 536 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 536 - Certain State Lands Subject to Taxation for School Purposes Only.

§  536.  Certain  state  lands subject to taxation for school purposes only.  1. The following state lands shall be  subject  to  taxation  for school purposes:  (a)  Lands  owned  by the state, exclusive of the improvements erected thereon by the state, situate in the following school districts:  County                School District               Town  Broome                Common 4, 11                  Kirkwood Dutchess              Common 2                      Amenia                       Common 1, 2                   Beckman                       Common 6, 8, 9                Dover                       Common 3, 4                   Fishkill                       Common 3                      LaGrange Erie                  Common 3                      Collins Herkimer              Common 11, 12, 13             Russia Livingston            Common 7                      Groveland Madison               Common 8                      Eaton Monroe                Common 1                      Rush Oneida                Union free 13                 Westmoreland and                                                      Rome (city) Orange                Common 1                      Cornwall                       Union free 4, 5               Cornwall                       Common 2                      Wallkill                       Common 16                     Warwick Orleans               Common 6                      Albion Saratoga              Common 5                      Saratoga Springs                                                      (city) Seneca                Common 5                      Ovid and Romulus Suffolk               Common 7                      Babylon                       Common 15                     Babylon and                                                       Huntington                       Common 16                     Huntington                       Union free 12, 13             Islip                       Common 5                      Smithtown Sullivan              Common 4                      Fallsburgh Ulster                Union free 2                  Wawarsing Westchester           Union free 1                  Ossining Wyoming               Common 2, 3                   Attica  (b) Lands owned by the state, exclusive of  the  improvements  erected thereon by the state, situate in the following towns:          County                          Town          Cattaraugus                     Carrollton                                         Cold Spring                                         Elko                                         Great Valley                                         Red House                                         Salamanca                                         South Valley         Clinton                         Ellenburg         Dutchess                        Hyde Park                                         Poughkeepsie         Greene                          Coxsackie         Oneida                          Lee                                         Marcy                                          Trenton                                         Western         Orange                          Highlands                                         Tuxedo                                         Woodbury         Rockland                        All towns  (c)  Lands  owned  by  the state situate in union free school district number one of the towns of Dannemora and Saranac, Clinton county,  Mount Morris  central school district number one of the towns of Mount Morris, Leicester, Groveland and West Sparta, Livingston  county,  except  state lands constituting a portion of Letchworth park, central school district number  two of the towns of Fort Ann, Hartford and Kingsbury, Washington county,  and  central  school  district  number  one  of  the  towns  of Shawangunk,  Plattekill,  Gardiner  and  Marlborough,  Ulster county and Newburgh and Montgomery, Orange county, exclusive  of  the  improvements erected  thereon by the state or maintained thereon by the state for the use of state institutions, except improvements owned by  the  state  and occupied  exclusively  for  residential purposes by persons who pay rent for  such  occupancy,  or,  if  the  occupants  be  state  officials  or employees,  who  either pay such rent or have in their families children who attend the school of one of such districts;  (d) Lands owned by the state, exclusive of  the  improvements  erected thereon  by  the  state, situate in common school district number two of the town of Genesee Falls, Wyoming county,  constituting  a  portion  of Letchworth  park, the title to which was vested in the state on December first, nineteen hundred ten.   * (e) Lands owned by the state, within the core preservation  area  of the  Central  Pine  Barrens area as described and bounded by subdivision eleven of section 57-0107 of the environmental conservation law, situate in the following school districts:  County                School District               Town  Suffolk               Rocky Point Union Free        Brookhaven                       school district                       Eastport Union Free school    Brookhaven                       district                      Southampton                       Longwood Central school       Brookhaven                       district                       Riverhead Central school      Brookhaven                       district                      Riverhead                                                     Southampton                       Hampton Bays Union Free       Southampton                       school district   * NB Effective until January 1, 2019   * (e) Lands owned by the state, within the core preservation  area  of the  Central  Pine  Barrens area as described and bounded by subdivision eleven of section 57-0107 of the environmental conservation law, situate in the following school districts:  County                School District               Town  Suffolk               Rocky Point Union Free        Brookhaven                       school district                       Eastport Union Free school    Brookhaven                       district                      Southampton                       Longwood Central school       Brookhaven                        district                       Riverhead Central school      Brookhaven                       district                      Riverhead                                                     Southampton                       Hampton Bays Union Free       Southampton                       school district                       Shoreham-Wading River         Brookhaven                       Central school                Riverhead                       district   * NB  Effective January 1, 2019 (see 58/2018 Pt. CC § 5 for expiration provisions)  (f) Lands owned by the state, outside of the core preservation area of the Central Pine Barrens area as  described  and  bounded  by  paragraph eleven of section 57-0107 of the environmental conservation law, situate in  the  Riverhead central school district within the town of Riverhead, county of Suffolk, where the title holder is listed as the "State of New York" on the town of Riverhead's assessment roll as of March  sixteenth, two thousand six.  (g)  Lands  owned  by the state, exclusive of the improvements erected thereon by the state, situate in the Smithtown central school  district, in  the  county  of Suffolk, constituting lands in the town of Smithtown with the following tax identification  number:  district  0800,  section 0040,  block  0002,  lots  0011,  and lands situate in the Three Village central school district, constituting lands in the  town  of  Brookhaven with  the  following  tax  identification number: district 0200, section 0273, block 0001, lot 0003.   2. For the purposes of this section, such school districts, whether or not  reorganized,  shall  be  deemed  to  continue  to  exist  with  the boundaries  that were in effect at the time the state lands therein were first subjected to taxation for school purposes.