RPTL 585 · Title 4-A. Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired By or On Behalf of the City of New York For Watershed Protection Purposes
Taxation or exemption of watershed agricultural easements
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 585. Taxation or exemption of watershed agricultural easements. 1. Any watershed agricultural easement acquired before January first, two thousand eleven shall be exempt from taxation on any assessment roll on which the land subject to the easement qualifies for and receives an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law.
2. Any watershed agricultural easement that burdens land which does not receive an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law or which is acquired on or after January first, two thousand seventeen shall be subject to taxation for all purposes. The taxes levied on such easement shall be levied as provided in this title.
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/RPT585
- Text hash
- sha256 46fe640a7662b1987ada3d7e7eadfedd333e0d60f3c9fc88ffb63fcd4285f5d9
- 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.