2023 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
Brookhaven
Eastport-South                Southampton
Manor Central school
district
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 until ... (see  58/2018  Pt.  CC  §  5  for  expiration
provisions)
* (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
Brookhaven
Eastport-South                Southampton
Manor Central school
district
Longwood Central school       Brookhaven
district
Riverhead Central school      Brookhaven
district                      Riverhead
Southampton
Hampton Bays Union Free       Southampton
school district
* NB Effective ... (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.