N.Y. Real Property Tax Law 536 – Certain state lands subject to taxation for school purposes only
§ 536. Certain state lands subject to taxation for school purposes only. 1. The following state lands shall be subject to taxation for school purposes:
Terms Used In N.Y. Real Property Tax Law 536
- taxation: shall be construed to include special assessments. See N.Y. Real Property Tax Law 530
(a) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate in the following school districts: County School District Town Broome Common 4, 11 Kirkwood Dutchess Common 2 Amenia
Common 1, 2 Beckman
Common 6, 8, 9 Dover
Common 3, 4 Fishkill
Common 3 LaGrange Erie Common 3 Collins Herkimer Common 11, 12, 13 Russia Livingston Common 7 Groveland Madison Common 8 Eaton Monroe Common 1 Rush Oneida Union free 13 Westmoreland and
Rome (city) Orange Common 1 Cornwall
Union free 4, 5 Cornwall
Common 2 Wallkill
Common 16 Warwick Orleans Common 6 Albion Saratoga Common 5 Saratoga Springs
(city) Seneca Common 5 Ovid and Romulus Suffolk Common 7 Babylon
Common 15 Babylon and
Huntington
Common 16 Huntington
Union free 12, 13 Islip
Common 5 Smithtown Sullivan Common 4 Fallsburgh Ulster Union free 2 Wawarsing Westchester Union free 1 Ossining Wyoming Common 2, 3 Attica
(b) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate in the following towns:
County Town
Cattaraugus Carrollton
Cold Spring
Elko
Great Valley
Red House
Salamanca
South Valley
Clinton Ellenburg
Dutchess Hyde Park
Poughkeepsie
Greene Coxsackie
Oneida Lee
Marcy
Trenton
Western
Orange Highlands
Tuxedo
Woodbury
Rockland All towns
(c) Lands owned by the state situate in union free school district number one of the towns of Dannemora and Saranac, Clinton county, Mount Morris central school district number one of the towns of Mount Morris, Leicester, Groveland and West Sparta, Livingston county, except state lands constituting a portion of Letchworth park, central school district number two of the towns of Fort Ann, Hartford and Kingsbury, Washington county, and central school district number one of the towns of Shawangunk, Plattekill, Gardiner and Marlborough, Ulster county and Newburgh and Montgomery, Orange county, exclusive of the improvements erected thereon by the state or maintained thereon by the state for the use of state institutions, except improvements owned by the state and occupied exclusively for residential purposes by persons who pay rent for such occupancy, or, if the occupants be state officials or employees, who either pay such rent or have in their families children who attend the school of one of such districts;
(d) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate in common school district number two of the town of Genesee Falls, Wyoming county, constituting a portion of Letchworth park, the title to which was vested in the state on December first, nineteen hundred ten.
* (e) Lands owned by the state, within the core preservation area of the Central Pine Barrens area as described and bounded by subdivision eleven of section 57-0107 of the environmental conservation law, situate in the following school districts: County School District Town Suffolk Rocky Point Union Free Brookhaven
school district
Brookhaven
Eastport-South Southampton
Manor Central school
district
Longwood Central school Brookhaven
district
Riverhead Central school Brookhaven
district Riverhead
Southampton
Hampton Bays Union Free Southampton
school district
Shoreham-Wading River Brookhaven
Central school Riverhead
district
* NB Effective until … (see 58/2018 Pt. CC § 5 for expiration provisions)
* (e) Lands owned by the state, within the core preservation area of the Central Pine Barrens area as described and bounded by subdivision eleven of section 57-0107 of the environmental conservation law, situate in the following school districts: County School District Town Suffolk Rocky Point Union Free Brookhaven
school district
Brookhaven
Eastport-South Southampton
Manor Central school
district
Longwood Central school Brookhaven
district
Riverhead Central school Brookhaven
district Riverhead
Southampton
Hampton Bays Union Free Southampton
school district
* NB Effective … (see 58/2018 Pt. CC § 5 for expiration provisions)
(f) Lands owned by the state, outside of the core preservation area of the Central Pine Barrens area as described and bounded by paragraph eleven of section 57-0107 of the environmental conservation law, situate in the Riverhead central school district within the town of Riverhead, county of Suffolk, where the title holder is listed as the "State of New York" on the town of Riverhead's assessment roll as of March sixteenth, two thousand six.
(g) Lands owned by the state, exclusive of the improvements erected thereon by the state, situate in the Smithtown central school district, in the county of Suffolk, constituting lands in the town of Smithtown with the following tax identification number: district 0800, section 0040, block 0002, lots 0011, and lands situate in the Three Village central school district, constituting lands in the town of Brookhaven with the following tax identification number: district 0200, section 0273, block 0001, lot 0003.
2. For the purposes of this section, such school districts, whether or not reorganized, shall be deemed to continue to exist with the boundaries that were in effect at the time the state lands therein were first subjected to taxation for school purposes.