RPTL 564 · Title 4. Miscellaneous Provisions
Privately-owned improvements on state lands
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 564. Privately-owned improvements on state lands. 1. Improvements not owned by the state, but situate on land owned by the state, shall be assessed and taxed in the name of the owners thereof.
2. Interests granted pursuant to subdivision four-a of section three of the public lands law or subdivision thirty-eight of section ten of the highway law or subdivision one of section seventy-two-n of the general municipal law and any improvement made thereto, shall be separately assessed and taxed in the name of the lessees thereof; provided that with respect to interest granted pursuant to subdivision one of section seventy-two-n of the general municipal law and any improvements made with respect thereto, taxes, special ad valorem levies or special assessments shall not become a lien thereon but the lessee shall be personally liable in accordance with the provisions of section nine hundred twenty-six of this chapter.
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/RPT564
- Text hash
- sha256 2c2f34211a1ed18c7cf93bf2a6b828299128a62eb7495d1d98f977571eb4972c
- 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
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.