N.Y. Real Property Tax Law 544 – Payment of taxes by state
§ 544. Payment of taxes by state. 1. The comptroller shall pay taxes levied on lands of the state in each county pursuant to the foregoing sections of this title, out of moneys appropriated by the legislature therefor, to the county treasurer for appropriate distribution upon submission of a statement of such taxes by him or her in such form and executed in such manner by the county treasurer as may be required by the comptroller. Provided, however, that in the case of lands which are taxable pursuant to subdivision (j) of section five hundred thirty-two of this title, the comptroller shall pay such taxes. Such payment shall be requested, processed and paid separately from all other taxes that are payable to the county treasurer pursuant to this section.
2. No penalties, interest or fees of any kind, except fees payable to school district collecting officers pursuant to subdivision one of section thirteen hundred twenty-eight of this chapter on school taxes on lands outside the forest preserve, shall be added to taxes payable by the state pursuant to the provisions of this section.