2023 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.
(l) lands owned by the state and acquired pursuant to  the  provisions
of title twenty-one of article fifteen of the environmental conservation
law  exclusive  of  the  improvements  erected  thereon  erected  by the
regulating districts.