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RPTL 536 · Title 2. Assessment and Taxation of Certain State Lands

Certain state lands subject to taxation for school purposes only

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Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)

§ 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.

Source of truth

Edition
Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
Official file
https://legislation.nysenate.gov/pdf/laws/RPT536
Text hash
sha256 b58402de717d050d8eb48e0e017fc7636aa5ce0c238e33fc30dacde2e67bda8d
Composed by
gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
  • The Senate's note "Effective until ... (see 58/2018 Pt. CC § 5 for expiration provisions)": the text's effect turns on a condition, not a date; each text is printed.
  • The Senate's note "Effective ... (see 58/2018 Pt. CC § 5 for expiration provisions)": the text's effect turns on a condition, not a date; each text is printed.

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.