N.Y. Real Property Tax Law 593 – Oil and gas charges
* § 593. Oil and gas charges. 1. Each year the state office shall charge producers for the establishment of unit of production values. The amount of such charge to each producer shall be determined according to the following schedules, provided, however, that in no case shall a charge be made against any tax exempt organization.
Terms Used In N.Y. Real Property Tax Law 593
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Schedule A
Natural Gas Producers Thousand Cubic Feet of Gas Fee
1,000,000 or more $3,000
500,000 – 999,999 2,000
250,000 – 499,999 1,000
100,000 – 249,999 650
50,000 – 99,999 175
10,000 – 49,999 60
1,000 – 9,999 25
Schedule B
Oil Producers Barrels of Oil Produced Fee
20,000 or more $600
10,000 – 19,999 300
1,000 – 9,999 150
1 – 999 25
2. The production used to determine such charge shall be the latest production reported by the producer to the department of environmental conservation immediately preceding the date on which the department is required to furnish the governor with estimates and information pursuant to section one of article seven of the constitution. The charge shall constitute a lien upon all real property used in production during the production year and may be enforced by appropriate administrative and judicial proceedings commenced by counsel to the state office.
* NB Repealed March 31, 2027