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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
New York State Government

Section 4.02 - RPTL Section 532

State-Owned Lands Subject to Taxation
for All Purposes

Exemption Code(s):     Not Applicable Year Originally Enacted:     Before 1896*

Related Statutes:     RPTL §§404(1), 530

SUMMARY:     State owned lands located in certain geographic areas and used for certain purposes (see chart) are liable for all taxes and all special ad valorem levies. Such lands are not liable for any special assessments, except for lands, including improvements erected thereon, subject to Racing, Pari-mutuel Wagering and Breeding Law §208(2) located in Nassau, Queens, and Saratoga Counties.

See also Section 4.03, RPTL Section 406(3).

*1911   -   Provision added for Rockland County state-owned lands.
  1920   -   Provision added for Palisades Interstate Park Commission lands in Orange and Rockland Counties.
  1924   -   Provision added for Allegany State Park lands.
  1931   -   Provision added for railroad lands between Lake Champlain and Clinton Prison for the Conservation Department lands.
  1985   -   Provision added for Palisades Interstate Park Commission lands in Ulster County.
  1989   -   Provision added for Towns of Conesus, Livonia, Springwater, and West Sparta in Livingston County, Towns of Canadice and Richmond in Ontario County, and Town of Wayland in Steuben County.
  1995   -   Provision added for Palisades Interstate Park Commission lands in Sullivan County, and for Basha Kill wetland properties located in the Town of Mamakating in Sullivan County.
  1997   -   Provision added for Palisades Interstate Park Commission lands in the Towns of Monroe and Warwick in Orange County.
  1998   -   Provision added for lands of the Neversink Gorge area in the Towns of Forestburgh, Mamakating, and Thompson in Sullivan County.
  2000   -   Provision added for the Town of Montague in Lewis County.
  2004   -   Provision added for the Putnam County State-owned lands.
  2008   -   Provision added for lands including improvements erected thereon, subject to Racing, Pari-mutuel Wagering and Breeding Law §208(2) located in Nassau, Queens, and Saratoga Counties.

STATE-OWNED LANDS SUBJECT TO TAXATION PURSUANT TO
RPTL SECTION 532
OwnerLocationUseType of Property Taxable
New York State Within the forest preserve Wild or forest lands Wild or forest lands
New York State Clinton County:
  1. Town of Altona
  2. Town of Dannemora


  1. Wild or forest lands
  2. Wild or forest lands


  1. Wild or forest lands
  2. Wild or forest lands (except lands on which improvements are constructed and maintained by the state for use by state institutions)
New York State Cattaraugus County - within Allegany State Park Not restricted Land, exclusive of improvements
New York State Putnam County - countywide
Rockland County - countywide
Public uses Land, exclusive of state-constructed improvements
Palisades Interstate
Park Commission
Orange County: Towns of Cornwall, Highlands, Monroe, Tuxedo, Warwick, and Woodbury

Rockland County - countywide

Sullivan County - countywide

Ulster County: Towns of Gardiner, Rochester, Shawangunk, and Wawarsing

Public use by Palisades Interstate Park Commission Land, exclusive of state-constructed improvements
New York State
(owner or lessee)
Clinton County - countywide Not restricted Land acquired or leased pursuant to L.1878, Ch. 148 for the construction and management of a railroad between Lake Champlain and Clinton Prison
New York State or state-leased from federal government for at least 50 years Chenango County: Towns of Otselic, Pharsalia, and Sherburne

Jefferson County: Towns of Antwerp, Brownville, Lorraine, and Worth

Lewis County: Town of Montague

Livingston County: Towns of Conesus, Livonia, Springwater, and West Sparta*

Ontario County: Towns of Canadice and Richmond*

Oswego County: Town of Redfield

Otsego County: Towns of Morris and Pittsfield

Rensselaer County: Towns of Berlin and Stephentown

Steuben County: Town of Wayland

Yates County: Town of Italy

Use by Conservation Department as:
  1. Fish hatchery
  2. Game farm
  3. Game management area
  4. Game refuge
  5. Reforestation area
Land, exclusive of state-constructed improvements
New York State Nassau, Queens, Saratoga counties Any nonprofit racing association conducting race course or race meetings for running races, steeplechases or hunt meetings Land, including improvements erected thereon
New York State Sullivan County: Town of Mamakating State wildlife management area Land in Bashakill wetland properties
New York State Sullivan County: Towns of Forestburgh, Mamakating, and Thompson Neversink Gorge area Land in Neversink Gorge area

*For the towns of Conesus, Canadice, and Richmond the provisions of Section 532 apply only to lands acquired by the State on or after December 15, 1989.

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