RPTL 588 · 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
Payment of taxes on parcels subject to a watershed conservation easement or watershed agricultural easement
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 588. Payment of taxes on parcels subject to a watershed conservation easement or watershed agricultural easement. 1. The city shall pay taxes levied on watershed agricultural easements and watershed conservation easements pursuant to the foregoing sections of this title in the same manner as any other taxes levied upon real property.
2. Payment of taxes by the owner of a parcel burdened by a watershed conservation easement or watershed agricultural easement made taxable pursuant to this title based upon the assessment of the parcel without consideration of that easement shall entitle that owner to a refund pursuant to section five hundred fifty-six of this article, equal to any taxes payable by the city upon such easement. Such owner shall present the certificate issued pursuant to this section and proof of payment to the tax levying body.
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/RPT588
- Text hash
- sha256 c3ef0f017190ca3f0f02e2175678d2e49c99960a583153e093fcfa51a39c48bd
- 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.