2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 2 - Assessment and Taxation of Certain State Lands › 534 - Certain State Lands Subject to Taxation for All Purposes Except County Purposes.

§ 534. Certain state lands subject to taxation for all purposes except
  county  purposes. 1. Lands owned by the state acquired for reforestation
  purposes pursuant to section 9-0501 of  the  environmental  conservation
  law  shall  be  subject  to  taxation  for  all  purposes  except county
  purposes.
2. Such lands shall be valued as if privately owned  and  assessed  in
  accordance  with  subdivision  one  of section five hundred forty-two of
  this article.
3. Lands not otherwise subject to taxation  and  owned  by  the  state
  acquired for reforestation or multiple use purposes with monies from the
  park  and  recreation  land acquisition bond act of 1960 where the total
  acreage of such property or properties in  any  assessing  unit  exceeds
  three thousand acres and comprises at least nine and one-half percent of
  the  acreage of such assessing unit shall be subject to taxation for all
  except county purposes.
a. State lands subject to taxation pursuant to the provisions of  this
  subdivision  shall be valued as if privately owned and shall be assessed
  in accordance with subdivision one of section five hundred forty-two  of
  this article.
b.  The  commissioner shall annually transmit to the assessors of each
  assessing unit containing such state lands subject to taxation,  and  to
  town  or  county  assessors who prepare a copy of the applicable part of
  the town or county assessment roll for village tax purposes as  provided
  in  subdivision  three  of section fourteen hundred two of this chapter,
  for each such village containing such state lands subject to taxation an
  assessment form containing a list of all  such  lands  therein.  In  the
  transmittal  of  such  form,  the board shall notify the assessor of the
  date as of which the state lands are  to  be  valued.  Such  date  shall
  conform  to  the  date which is the basis of the state equalization rate
  established pursuant to section twelve hundred two of this  chapter  and
  required  to  be  used  to  determine the assessment of such state lands
  pursuant to this subdivision.
c. Upon receipt of the assessment form containing the  list  of  state
  lands  subject  to taxation, the assessor shall provide the commissioner
  with initial assessments of such state lands. The assessor shall  return
  to   the   commissioner  the  original  assessment  form,  any  proposed
  corrections  to  the  inventory  or  description  of  such  lands,   the
  assessor's estimate of the value of such state lands determined pursuant
  to   paragraph   a  of  this  subdivision  and  the  assessor's  initial
  assessments  of  such  lands,  at  the  uniform  percentage   of   value
  established by the commissioner as the latest state equalization rate or
  special equalization rate for the assessing unit.
d.  The commissioner shall review any initial assessment of such state
  land subject to taxation. Such review may include a physical  inspection
  of  the property, an appraisal, a comparison of sales data, or any other
  technique relevant to valuation. Following such review, the commissioner
  may  accept,  reject  or  modify  the  initial  assessment.  Where   the
  commissioner accepts the initial assessment, it shall establish the same
  as   the  final  assessment  and  so  notify  the  assessor.  Where  the
  commissioner modifies  or  rejects  the  initial  assessment,  it  shall
  substitute  a  preliminary  assessment  and  so notify the assessor. For
  information purposes, the  commissioner  shall  provide  copies  of  all
  notices  issued  pursuant  to  this  subdivision  to the appropriate tax
  levying bodies of each municipal corporation  which  levies  taxes  upon
  such state lands.
e.  Following  receipt  of  such  list of preliminary assessments, the
  assessing authority may submit proposed corrections to such list to  the

  commissioner,  together  with  such  supporting  documentation as may be
  required by the commissioner.
f.  The  commissioner  shall,  after  review  of  such  documentation,
  promulgate a final assessment for each such parcel and transmit  a  list
  of  such final assessments to the appropriate assessing authority, which
  shall then enter such assessments on the final assessment roll for  such
  assessing unit.
g.  In  instances where the assessor does not provide the commissioner
  with initial assessments, the  commissioner  shall  promulgate  a  final
  assessment for each parcel and transmit a list of such final assessments
  to   the   appropriate  assessing  authority,  which  shall  enter  such
  assessments on the final roll of such assessment unit.
h. The commissioner shall promulgate rules and regulations,  including
  forms  and  dates  for  filings, to implement the procedures provided in
  this subdivision.
i. Any final assessment promulgated by the  commissioner  pursuant  to
  paragraph  f hereof shall be subject to review in a proceeding commenced
  by the appropriate assessing authority pursuant to article seventy-eight
  of the civil practice law and rules.