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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
New York State Government

Section 4.02 - RPTL Section 536

State-Owned Lands Subject to Taxation
for School Purposes Only

Exemption Code(s):     32301 Year Originally Enacted:     1898

Related Statutes:  RPTL §§404(1), 530 ECL §57-0107(11)

SUMMARY:     State-owned lands and certain state-owned residential improvements located in designated areas (see chart at end of profile) are subject to taxation for school purposes, but are exempt from taxation for all other purposes and are exempt from special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements:     Property must be owned by New York State.
    2. Property Location Requirements:     See chart at end of profile.
    3. Property Use Requirements:     See chart at end of profile.
    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 Ex NA NA Ex
    c. Town or Town
    Special District
    Ex NA Ex Ex
    d. Village Ex 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: 100% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments:

      Special Ad Valorem Levies: 100% of assessed value.

      Special Assessments: 100% of assessed value.

  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    32301

    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 ECL §15-2115, or is exempt for certain purposes under RPTL §534 or ECL §15-2309, 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 Subject
    Cultural Resources Trust, NYS Gen Muny L §317
    Facilities Development Corporation McK U Con L §4413
    Higher Education Services Corporation, NYS Ed L §657
    Housing Finance Agency, NYS PHFL §§45-a, 45-b, 53
    Medical Care Facilities Finance Agency, NYS McK U Con L §7421
    Port Authority of NY & NJ McK U Con L §§6515, 6563,
    6611, 6635, 7181, 7210
    Project Finance Agency, NYS McK U Con L §6369
    Public authorities RPTL §412 & Pub Auth L
    Savings and Loan Insurance Fund, NYS Bnkg L §420-e
    State of New York (generally) RPTL §404(1)
    State-owned lands subject to taxation for all purposes RPTL §532
    State-owned reforestation lands RPTL §534
    Urban Development Corporation, NYS McK U Con L §6272
        
    STATE-OWNED LANDS SUBJECT TO SCHOOL DISTRICT
    TAXATION PURSUANT TO RPTL SECTION 536

    1. Type of Property:   Land.

    County /
    Municipality
        School District
    (or Present Equivalent)
    Broome County  
    T/Kirkwood Common 4, 11
    Cattaraugus County  
    T/Carrollton All school districts
    T/Cold Spring All school districts
    T/Elko All school districts
    T/Great Valley All school districts
    T/Red House All school districts
    T/Salamanca All school districts
    T/South Valley All school districts
    Clinton County  
    T/Ellenburg All school districts
    Dutchess County  
    T/Amenia Common 2
    T/Beekman Common 1, 2
    T/Dover Common 6, 8, 9
    T/Fishkill Common 3, 4
    T/Hyde Park All school districts
    T/LaGrange Common 3
    T/Poughkeepsie All school districts
    Erie County  
    T/Collins Common 3
    Greene County  
    T/Coxsackie All school districts
    Herkimer County  
    T/Russia Common 11, 12, 13
    Livingston County  
    T/Groveland Common 7
    Madison County  
    T/Eaton Common 8
    Monroe County  
    T/Rush Common 1
    Oneida County
    C/Rome Union Free 13
    T/Lee All school districts
    T/Marcy All school districts
    T/Trenton All school districts
    T/Western All school districts
    T/Westmoreland Union Free 13
    Orange County  
    T/Cornwall Common 1 & Union Free 4, 5
    T/Highlands All school districts
    T/Tuxedo All school districts
    T/Wallkill Common 2
    T/Warwick Common 16
    T/Woodbury All school districts
    Orleans County  
    T/Albion Common 6
    Rockland County  
    All towns All school districts
    Saratoga County  
    C/Saratoga Springs Common 5
    Seneca County  
    T/Ovid Common 5
    T/Romulus Common 5
    Suffolk County  
    T/Babylon Common 7, 15
    T/Huntington Common 15, 16
    T/Islip Union Free 12, 13
    T/Smithtown Common 5
    Sullivan County  
    T/Fallsburgh Common 4
    Ulster County  
    T/Wawarsing Union Free 2
    Westchester County  
    T/Ossining Union Free 1
    Wyoming County  
    T/Attica Common 2, 3
    T/Genesee Falls Common 2 (constitutes a portion of
    Letchworth State Park; title vested
    in New York State on December 1, 1910)

    2. Type of Property:   Land and improvements which are occupied exclusively for residential purposes (1) by rent-paying persons or (2) by state officials or employees who (a) pay rent for such use or (b) have children in their families who attend a school in one of such districts.

    County /
    Municipality
    School District
    (or Present Equivalent)
    Clinton County
    T/Dannemora Union Free 1
    T/Saranac Union Free 1
    Livingston County (other than lands in Letchworth State Park)
    T/Groveland Central 1 (Mount Morris)
    T/Leicester Central 1 (Mount Morris)
    T/Mount Morris Central 1 (Mount Morris)
    T/West Sparta Central 1 (Mount Morris)
    Orange County  
    T/Montgomery Central 1
    T/Newburgh Central 1
    Ulster County  
    T/Gardiner Central 1
    T/Marlborough Central 1
    T/Plattekill Central 1
    T/Shawangunk Central 1
    Washington County  
    T/Fort Ann Central 2
    T/Hartford Central 2
    T/Kingsbury Central 2

    3. Type of property: Lands located within the core preservation area of the Central Pine Barrens area as described and bounded by ECL §57-0107 (11).

    County /
    Municipality
    School District
    (or Present Equivalent)
    Suffolk County
    T/Brookhaven Eastport Union Free
    Longwood Central
    Riverhead Central
    Rocky Point Union Free
    T/Riverhead* Riverhead Central*
    T/Southampton Eastport Union Free
    Hampton Bays Union Free
    Riverhead Central
    *Also includes lands outside of the core preservation area (as referenced above) where the title holder is listed as the "State of New York" on the assessment roll of the Town of Riverhead as of March 16, 2006.

    4. Type of property:   Lands located on the State University of New York at Stony Brook in Suffolk County, within the following towns and respective school districts, and designated with certain tax identification numbers:

    Town School District Tax Identification Number
    Brookhaven Three Village Central District 0200, Section 0273,
    Block 0001, Lot 0003
    Smithtown Smithtown Central District 0800, Section 0040,
    Block 0002, Lot 0011

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