{"data":{"id":"us-ny/n.y.-real-property-tax-law-582-a","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 582-a","heading":"Value of lands and structures supporting non-residential water dependent activities","body":"§ 582-a. Value of lands and structures supporting non-residential\nwater dependent activities. 1. Notwithstanding any other provision of\nlaw, real property owned or leased for non-residential water dependent\nactivities shall be assessed for the purposes of this chapter at a sum\nreflecting the current use of such lands, and shall not be assessed at a\nrate that reflects the best possible use of those lands, for as long as\nthose non-residential activities remain of a water dependent nature.\n  2. For the purposes of this section, \"structures\" shall be defined as\nthose structures used:\n  (a) Within a marine district as provided in the coastal zone\nmanagement local waterfront revitalization program under article\nforty-two of the executive law, or within a state approved comprehensive\nharbor management plan, as defined in subdivision ten of section nine\nhundred eleven of the executive law;\n  (b) On lands under lease from the state or the thruway authority for\nnon-residential purposes considered to support water dependent\nactivities;\n  (c) For the purpose of berthing and mooring of recreational vessels,\nand the storage thereof, or a boatyard, marine service facility, charter\nor sports fishing station, bait and fuel operations, marine towing; and\n  (d) For any other non-residential purpose that requires the use of\nwaterfront lands in order to function or provide marine services.","path":["Real Property Tax Law","Article 5. Assessment Procedure","Title 4. Miscellaneous Provisions"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/582-A","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"53ff53f2fe7c92919232c98cfcc449ecbbaf5dc320d0fa1d0389c83c69921c7c","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-582","next":"us-ny/n.y.-real-property-tax-law-583"},"notice":"GroundRules: Original legal text. Not legal advice."}