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Assessor Manuals, Exemption Administration: RPTL Section 536

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Year originally enacted: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.

Eligibility requirements

Ownership requirements:

Property must be owned by New York State.

Property location requirements:

See chart at end of profile.

Property use requirements:

See chart at end of profile.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
  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

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of assessed value.

Special ad valorem levies and special assessments:

Special ad valorem levies:

100% of assessed value.

Special assessments:

100% of assessed value.

Coding of exemption on assessment roll

 Coding of exemption on assessment roll
Code Description of alternative codes possible
32301

Assessment roll section(s)

Taxable State-Owned Land (RPS §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.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

 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 §536

1. Type of property: Land.

 Type of property
County Municipality School district (or present equivalent)
Broome County Town of Kirkwood Common 4, 11
Cattaraugus County Town of Carrollton All school districts
Town of Cold Spring
Town of Elko
Town of Great Valley
Town of Red House
Town of Salamanca
Town of South Valley
Clinton County Town of Ellenburg All school districts
Dutchess County Town of Amenia Common 2
Town of Beekman Common 1, 2
Town of Dover Common 6, 8, 9
Town of Fishkill Common 3, 4
Town of Hyde Park All school districts
Town of LaGrange Common 3
Town of Poughkeepsie All school districts
Erie County Town of Collins Common 3
Greene County Town of Coxsackie All school districts
Herkimer County Town of Russia Common 11, 12, 13
Livingston County Town of Groveland Common 7
Madison County Town of Eaton Common 8
Monroe County Town of Rush Common 1
Oneida County Town of Rome Union Free 13
Town of Lee All school districts
Town of Marcy
Town of Trenton
Town of Western
Town of Westmoreland Union Free 13
Orange County Town of Cornwall Common 1 & Union Free 4, 5
Town of Highlands All school districts
Town of Tuxedo
Town of Wallkill Common 2
Town of Warwick Common 16
Town of Woodbury All school districts
Orleans County Town of Albion Common 6
Rockland County All towns All school districts
Saratoga County City of Saratoga Springs Common 5
Seneca County Town of Ovid Common 5
Town of Town of Romulus
Suffolk County Town of Babylon Common 7, 15
T/Huntington Common 15, 16
Town of Islip Union Free 12, 13
Town of Smithtown Common 5
Sullivan County Town of Fallsburgh Common 4
Ulster County Town of Wawarsing Union Free 2
Westchester County Town of Ossining Union Free 1
Wyoming County Town of Attica Common 2, 3
Town of 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.

 Type of property
County Municipality School district (or present equivalent)
Clinton County Town of Dannemora Union Free 1
Town of Saranac
Livingston County(other than
lands in Letchworth State Park)
Town of Groveland Central 1 (Mount Morris)
Town of Leicester
Town of Mount Morris
Town of West Sparta
Orange County Town of Montgomery Central 1Central 1
Town of Newburgh
Ulster County Town of Gardiner Central 1
Town of Marlborough
Town of Plattekill
Town of Shawangunk
Washington County Town of Fort Ann Central 2
Town of Hartford
Town of Kingsbury

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).

 Type of property
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:

 Type of property
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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