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This entry was published on 2023-04-07
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SECTION 536
Certain state lands subject to taxation for school purposes only
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 2
§ 536. Certain state lands subject to taxation for school purposes
only. 1. The following state lands shall be subject to taxation for
school purposes:

(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.