S T A T E O F N E W Y O R K
________________________________________________________________________
3854
2025-2026 Regular Sessions
I N A S S E M B L Y
January 30, 2025
___________
Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to taxation of
state owned land
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 532 of the real property tax law, subdivision (d)
as amended by chapter 364 of the laws of 2004, subdivision (e) as
amended by section 1 of part WW of chapter 59 of the laws of 2021,
subdivision (g) as amended by chapter 196 of the laws of 2018, subdivi-
sion (h) as added by chapter 626 of the laws of 1995, subdivision (i) as
added by chapter 646 of the laws of 1998, subdivision (j) as added by
chapter 18 of the laws of 2008, subdivision (k) as added by section 1 of
part VV of chapter 58 of the laws of 2018 and subdivision (l) as added
by section 2 of part XX of chapter 58 of the laws of 2022, is amended to
read as follows:
§ 532. Certain state lands subject to taxation for all purposes. 1.
The following state lands shall be subject to taxation for all purposes:
(a) All wild or forest lands owned by the state within the forest
preserve;
(b) All wild or forest lands owned by the state in the towns of Altona
and Dannemora, Clinton county, except the lands in the town of Dannemora
upon which buildings and inclosures are erected and maintained by the
state for the use of state institutions;
(c) All state lands located within the boundaries of the Allegany
state park in the county of Cattaraugus, exclusive of the improvements
thereon;
(d) All lands in the counties of Rockland and Putnam acquired for a
public use by the state, exclusive of the improvements erected thereon
by the state;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07316-01-5
A. 3854 2
(e) All lands in the counties of Rockland and Sullivan and in the
towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands,
Tuxedo and Woodbury, Orange county, and in the towns of Gardiner,
Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a
public use by the commissioners of the Palisades Interstate park, exclu-
sive of the improvements erected thereon by the state;
(f) All lands acquired or leased by the state pursuant to chapter one
hundred forty-eight of the laws of eighteen hundred seventy-eight for
the construction and management of a railroad from Lake Champlain to
Clinton prison;
(g) All lands owned by the state, including lands leased from the
United States for a term of fifty years or more, for use by the conser-
vation department as a fish hatchery, game farm, game management area,
game refuge or for reforestation purposes, exclusive of the improvements
erected thereon by the state, in the following towns:
County Town
Chenango Otselic
Pharsalia
Sherburne
Jefferson Antwerp
Brownville
Lorraine
Worth
Lewis Montague
Livingston Conesus
Livonia
Springwater
West Sparta
Ontario Canadice
Richmond
Oswego Redfield
Otsego Morris
Pittsfield
Rensselaer Berlin
Stephentown
Steuben Wayland
Washington Argyle
Ft. Edward
Kingsbury
Yates Italy
Except, however, for the towns of Conesus, Canadice and Richmond the
provisions of this subdivision shall only apply to lands acquired by the
state on or after December fifteenth, nineteen hundred eighty-nine.
(h) All lands owned by the state, in the Bashakill wetland properties
located in the town of Mamakating in Sullivan county.
(i) All lands owned by the state in the Neversink Gorge areas in the
Sullivan County towns of Forestburgh, Thompson, and Mamakating.
(j) All lands owned by the state pursuant to subdivision two of
section two hundred eight of the racing, pari-mutuel wagering and breed-
ing law located within the counties of Nassau, Queens and Saratoga,
inclusive of the improvements erected thereon.
(k) Land owned by the state situate in the towns of McDonough and
Preston in the county of Chenango, constituting a portion of Bowman Lake
A. 3854 3
State Park, the title to which was vested in the state on February twen-
ty-first, two thousand seventeen, exclusive of the improvements erected
thereon.
(l) lands owned by the state and acquired pursuant to the provisions
of title twenty-one of article fifteen of the environmental conservation
law exclusive of the improvements erected thereon erected by the regu-
lating districts.
2. (A) NOTWITHSTANDING SUBDIVISION ONE OF THIS SECTION, OR ANY OTHER
PROVISION OF LAW TO THE CONTRARY, BEGINNING WITH TAX YEARS COMMENCING ON
AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, STATE OWNED LAND SHALL
BE SUBJECT TO TAXATION FOR ALL PURPOSES, EXCLUSIVE OF IMPROVEMENTS,
EQUAL TO THE FOLLOWING PERCENTAGES OF THE TAXES THAT WOULD BE OWED IF
THE LAND WERE PRIVATELY OWNED:
TAX YEARS BEGINNING IN PERCENTAGE
CALENDAR YEAR: OF TAXES PAID:
2026 10%
2027 15%
2028 20%
2029 25%
2030 AND THEREAFTER 30%
(B) THE AMOUNT OF TAXES PAID PURSUANT TO THIS SECTION SHALL IN NO WAY
REDUCE A REAL PROPERTY TAXATION PAYMENT OWED TO A MUNICIPAL CORPORATION
PURSUANT TO ANY OTHER PROVISION OF LAW. ON LAND IN WHICH THERE EXISTS A
PAYMENT IN LIEU OF TAXES AGREEMENT, THE STATE SHALL PAY THE GREATER OF
THE AMOUNT OWED PURSUANT TO SUCH AGREEMENT AND THE AMOUNT OF TAXES OWED
PURSUANT TO THIS SUBDIVISION.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.