{"data":{"id":"us-ny/n.y.-real-property-tax-law-536","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 536","heading":"Certain state lands subject to taxation for school purposes only","body":"§ 536. Certain state lands subject to taxation for school purposes\nonly. 1. The following state lands shall be subject to taxation for\nschool purposes:\n (a) Lands owned by the state, exclusive of the improvements erected\nthereon by the state, situate in the following school districts:\nCounty School District Town\nBroome Common 4, 11 Kirkwood\nDutchess Common 2 Amenia\n Common 1, 2 Beckman\n Common 6, 8, 9 Dover\n Common 3, 4 Fishkill\n Common 3 LaGrange\nErie Common 3 Collins\nHerkimer Common 11, 12, 13 Russia\nLivingston Common 7 Groveland\nMadison Common 8 Eaton\nMonroe Common 1 Rush\nOneida Union free 13 Westmoreland and\n Rome (city)\nOrange Common 1 Cornwall\n Union free 4, 5 Cornwall\n Common 2 Wallkill\n Common 16 Warwick\nOrleans Common 6 Albion\nSaratoga Common 5 Saratoga Springs\n (city)\nSeneca Common 5 Ovid and Romulus\nSuffolk Common 7 Babylon\n Common 15 Babylon and\n Huntington\n Common 16 Huntington\n Union free 12, 13 Islip\n Common 5 Smithtown\nSullivan Common 4 Fallsburgh\nUlster Union free 2 Wawarsing\nWestchester Union free 1 Ossining\nWyoming Common 2, 3 Attica\n (b) Lands owned by the state, exclusive of the improvements erected\nthereon by the state, situate in the following towns:\n County Town\n Cattaraugus Carrollton\n Cold Spring\n Elko\n Great Valley\n Red House\n Salamanca\n South Valley\n Clinton Ellenburg\n Dutchess Hyde Park\n Poughkeepsie\n Greene Coxsackie\n Oneida Lee\n Marcy\n Trenton\n Western\n Orange Highlands\n Tuxedo\n Woodbury\n Rockland All towns\n (c) Lands owned by the state situate in union free school district\nnumber one of the towns of Dannemora and Saranac, Clinton county, Mount\nMorris central school district number one of the towns of Mount Morris,\nLeicester, Groveland and West Sparta, Livingston county, except state\nlands constituting a portion of Letchworth park, central school district\nnumber two of the towns of Fort Ann, Hartford and Kingsbury, Washington\ncounty, and central school district number one of the towns of\nShawangunk, Plattekill, Gardiner and Marlborough, Ulster county and\nNewburgh and Montgomery, Orange county, exclusive of the improvements\nerected thereon by the state or maintained thereon by the state for the\nuse of state institutions, except improvements owned by the state and\noccupied exclusively for residential purposes by persons who pay rent\nfor such occupancy, or, if the occupants be state officials or\nemployees, who either pay such rent or have in their families children\nwho attend the school of one of such districts;\n (d) Lands owned by the state, exclusive of the improvements erected\nthereon by the state, situate in common school district number two of\nthe town of Genesee Falls, Wyoming county, constituting a portion of\nLetchworth park, the title to which was vested in the state on December\nfirst, nineteen hundred ten.\n * (e) Lands owned by the state, within the core preservation area of\nthe Central Pine Barrens area as described and bounded by subdivision\neleven of section 57-0107 of the environmental conservation law, situate\nin the following school districts:\nCounty School District Town\nSuffolk Rocky Point Union Free Brookhaven\n school district\n Brookhaven\n Eastport-South Southampton\n Manor Central school\n district\n Longwood Central school Brookhaven\n district\n Riverhead Central school Brookhaven\n district Riverhead\n Southampton\n Hampton Bays Union Free Southampton\n school district\n Shoreham-Wading River Brookhaven\n Central school Riverhead\n district\n * NB Effective until ... (see 58/2018 Pt. CC § 5 for expiration\nprovisions)\n * (e) Lands owned by the state, within the core preservation area of\nthe Central Pine Barrens area as described and bounded by subdivision\neleven of section 57-0107 of the environmental conservation law, situate\nin the following school districts:\nCounty School District Town\nSuffolk Rocky Point Union Free Brookhaven\n school district\n Brookhaven\n Eastport-South Southampton\n Manor Central school\n district\n Longwood Central school Brookhaven\n district\n Riverhead Central school Brookhaven\n district Riverhead\n Southampton\n Hampton Bays Union Free Southampton\n school district\n * NB Effective ... (see 58/2018 Pt. CC § 5 for expiration provisions)\n (f) Lands owned by the state, outside of the core preservation area of\nthe Central Pine Barrens area as described and bounded by paragraph\neleven of section 57-0107 of the environmental conservation law, situate\nin the Riverhead central school district within the town of Riverhead,\ncounty of Suffolk, where the title holder is listed as the \"State of New\nYork\" on the town of Riverhead's assessment roll as of March sixteenth,\ntwo thousand six.\n (g) Lands owned by the state, exclusive of the improvements erected\nthereon by the state, situate in the Smithtown central school district,\nin the county of Suffolk, constituting lands in the town of Smithtown\nwith the following tax identification number: district 0800, section\n0040, block 0002, lots 0011, and lands situate in the Three Village\ncentral school district, constituting lands in the town of Brookhaven\nwith the following tax identification number: district 0200, section\n0273, block 0001, lot 0003.\n 2. For the purposes of this section, such school districts, whether or\nnot reorganized, shall be deemed to continue to exist with the\nboundaries that were in effect at the time the state lands therein were\nfirst subjected to taxation for school purposes.","path":["Real Property Tax Law","Article 5. Assessment Procedure","Title 2. Assessment and Taxation of Certain State Lands"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/536","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"3610edb71454c31f3b22fb7ad564b73fe3de0f177be0b20dc4cf68d4349cb8f1","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-534","next":"us-ny/n.y.-real-property-tax-law-538"},"notice":"GroundRules: Original legal text. Not legal advice."}