N.Y. Real Property Tax Law § 532: Certain state lands subject to taxation for all purposes

§ 532. Certain state lands subject to taxation for all purposes. The

following state lands shall be subject to taxation for all purposes:

(a) All wild or forest lands owned by the state within the forest

preserve;

(b) All wild or forest lands owned by the state in the towns of Altona

and Dannemora, Clinton county, except the lands in the town of Dannemora

upon which buildings and inclosures are erected and maintained by the

state for the use of state institutions;

(c) All state lands located within the boundaries of the Allegany

state park in the county of Cattaraugus, exclusive of the improvements

thereon;

(d) All lands in the counties of Rockland and Putnam acquired for a

public use by the state, exclusive of the improvements erected thereon

by the state;

(e) All lands in the counties of Rockland and Sullivan and in the

towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands,

Tuxedo and Woodbury, Orange county, and in the towns of Gardiner,

Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a

public use by the commissioners of the Palisades Interstate park,

exclusive of the improvements erected thereon by the state;

(f) All lands acquired or leased by the state pursuant to chapter one

hundred forty-eight of the laws of eighteen hundred seventy-eight for

the construction and management of a railroad from Lake Champlain to

Clinton prison;

(g) All lands owned by the state, including lands leased from the

United States for a term of fifty years or more, for use by the

conservation department as a fish hatchery, game farm, game management

area, game refuge or for reforestation purposes, exclusive of the

improvements erected thereon by the state, in the following towns:

County Town

Chenango Otselic

Pharsalia

Sherburne

Jefferson Antwerp

Brownville

Lorraine

Worth

Lewis Montague

Livingston Conesus

Livonia

Springwater

West Sparta

Ontario Canadice

Richmond

Oswego Redfield

Otsego Morris

Pittsfield

Rensselaer Berlin

Stephentown

Steuben Wayland

Washington Argyle

Ft. Edward

Kingsbury

Yates Italy

Except, however, for the towns of Conesus, Canadice and Richmond the

provisions of this subdivision shall only apply to lands acquired by the

state on or after December fifteenth, nineteen hundred eighty-nine.

(h) All lands owned by the state, in the Bashakill wetland properties

located in the town of Mamakating in Sullivan county.

(i) All lands owned by the state in the Neversink Gorge areas in the

Sullivan County towns of Forestburgh, Thompson, and Mamakating.

(j) All lands owned by the state pursuant to subdivision two of

section two hundred eight of the racing, pari-mutuel wagering and

breeding law located within the counties of Nassau, Queens and Saratoga,

inclusive of the improvements erected thereon.

(k) Land owned by the state situate in the towns of McDonough and

Preston in the county of Chenango, constituting a portion of Bowman Lake

State Park, the title to which was vested in the state on February

twenty-first, two thousand seventeen, exclusive of the improvements

erected thereon.

(l) lands owned by the state and acquired pursuant to the provisions

of title twenty-one of article fifteen of the environmental conservation

law exclusive of the improvements erected thereon erected by the

regulating districts.