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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
New York State Government

Section 4.02 - RPTL Section 534

State-Owned Reforestation Lands

Exemption Code(s):     32252 Year Originally Enacted:    1958

Related Statutes:    RPTL §§404(1), 530
ECL §9-0501

SUMMARY: This exemption applies to two types of property owned by New York State: (1) reforestation lands acquired in accordance with ECL §9-0501 and (2) lands acquired for reforestation or multiple-use purposes with monies from the Park and Recreation Land Acquisition Bond Act of 1960. Such property is exempt from county taxes, county special ad valorem levies, and certain special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Land must be owned by New York State.
       
    2. Property Location Requirements:
      1. Lands acquired in accordance with ECL §9-0501 must be situated outside of the Adirondack and Catskill Parks (see ECL §9-0101(1), (2) for description of boundaries).
      2. Lands acquired with monies from the 1960 bond act must be located in an assessing unit where the total acreage of such property exceeds 3,000 acres and comprises at least 9-1/2% of the acreage of that assessing unit. (Currently there is only one assessing unit in which such property meets the acreage requirements: the Town of Smithville in Chenango County.)
         
    3. Property Use Requirements: In the case of land acquired in accordance with ECL §9-0501, the property must be used for reforestation purposes. Reforestation lands are defined by §9-0501 as being those adaptable for the establishment and maintenance of forests for any of the following purposes: (1) watershed protection, (2) production of timber and other forest products, or (3) recreation.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement:  None.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount No
    limit
    No
    exemption
    allowed
    No
    limit
    No
    limit
    2. Duration No
    limit
    No
    exemption
    allowed
    No
    limit
    No
    limit
    3. Taxing Jurisdiction a. County or County
        Special Districts
    Ex NA Ex Ex
    b. City Tax NA NA Ex
    c. Town or Town     Special District Tax NA Tax Ex
    d. Village Tax NA NA Ex
    e. School District NA Tax NA NA
      Ex-Exempt      Tax-Taxable      NA-Not Applicable
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: For county tax purposes, 100% of assessed value of land and improvements. For other tax purposes, lands are taxable exclusive of the improvements located thereon.
       
    2. Special Ad Valorem Levies and Special Assessments: For county and county special district purposes, 100% of assessed value.

      Special Assessments: 100% assessed value.

  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    32252

    Assessment Roll Section(s): Taxable State-Owned Land (RPS Section 3).

    NOTE: This code should not be used to identify property that is taxable under RPTL §532, or is exempt for certain purposes under RPTL §536, or is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
    Subject Statute
    Municipal corporations (reforested lands owned by counties) RPTL §406(6)
    State of New York (generally) RPTL §404(1)
    State-owned lands subject to taxation for all purposes RPTL §532
    State-owned lands subject to taxation for school purposes only RPTL §536

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