Assessor Manuals, Exemption Administration: RPTL Section 536
Exemption Administration Manual—Part 1: New York State Government
Section 4.02 - RPTL Section 536: State-Owned Lands Subject to Taxation for School Purposes Only
Exemption code(s):
32301
Year originally enacted:
1898
Related statutes:
RPTL §§404(1), 530 ECL §57-0107(11)
Summary:
State-owned lands and certain state-owned residential improvements located in designated areas (see chart at end of profile) are subject to taxation for school purposes, but are exempt from taxation for all other purposes and are exempt from special ad valorem levies and special assessments.
Eligibility requirements
Ownership requirements:
Property must be owned by New York State.
Property location requirements:
See chart at end of profile.
Property use requirements:
See chart at end of profile.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | ||
|---|---|---|---|---|---|
| 1. Amount | No limit | No exemption allowed | No limit | No limit | |
| 2. Duration | No limit | No exemption allowed | No limit | No limit | |
| 3. Taxing Jurisdiction | a. City or County Special Districts | Ex | NA | Ex | Ex |
| b. City | Ex | NA | NA | Ex | |
| c. Town or Town Special District | Ex | NA | Ex | Ex | |
| d. Village | Ex | NA | NA | Ex | |
| e. School District | NA | Tax | NA | NA | |
| Ex - Exempt Tax - Taxable NA - Not Applicable | |||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special ad valorem levies and special assessments:
Special ad valorem levies:
100% of assessed value.
Special assessments:
100% of assessed value.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 32301 |
Assessment roll section(s)
Taxable State-Owned Land (RPS §3).
Note: This code should not be used to identify property that is taxable under RPTL §532 or ECL §15-2115, or is exempt for certain purposes under RPTL §534 or ECL §15-2309, or is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Subject |
|---|---|
| Cultural Resources Trust, NYS | Gen Muny L §317 |
| Facilities Development Corporation | McK U Con L §4413 |
| Higher Education Services Corporation, NYS | Ed L §657 |
| Housing Finance Agency, NYS | PHFL §§45-a, 45-b, 53 |
| Medical Care Facilities Finance Agency, NYS | McK U Con L §7421 |
| Port Authority of NY & NJ | McK U Con L §§6515, 6563, 6611, 6635, 7181, 7210 |
| Project Finance Agency, NYS | McK U Con L §6369 |
| Public authorities | RPTL §412 & Pub Auth L |
| Savings and Loan Insurance Fund, NYS | Bnkg L §420-e |
| State of New York (generally) | RPTL §404(1) |
| State-owned lands subject to taxation for all purposes | RPTL §532 |
| State-owned reforestation lands | RPTL §534 |
| Urban Development Corporation, NYS | McK U Con L §6272 |
State-owned lands subject to school district taxation pursuant to RPTL §536
1. Type of property: Land.
| County | Municipality | School district (or present equivalent) |
|---|---|---|
| Broome County | Town of Kirkwood | Common 4, 11 |
| Cattaraugus County | Town of Carrollton | All school districts |
| Town of Cold Spring | ||
| Town of Elko | ||
| Town of Great Valley | ||
| Town of Red House | ||
| Town of Salamanca | ||
| Town of South Valley | ||
| Clinton County | Town of Ellenburg | All school districts |
| Dutchess County | Town of Amenia | Common 2 |
| Town of Beekman | Common 1, 2 | |
| Town of Dover | Common 6, 8, 9 | |
| Town of Fishkill | Common 3, 4 | |
| Town of Hyde Park | All school districts | |
| Town of LaGrange | Common 3 | |
| Town of Poughkeepsie | All school districts | |
| Erie County | Town of Collins | Common 3 |
| Greene County | Town of Coxsackie | All school districts |
| Herkimer County | Town of Russia | Common 11, 12, 13 |
| Livingston County | Town of Groveland | Common 7 |
| Madison County | Town of Eaton | Common 8 |
| Monroe County | Town of Rush | Common 1 |
| Oneida County | Town of Rome | Union Free 13 |
| Town of Lee | All school districts | |
| Town of Marcy | ||
| Town of Trenton | ||
| Town of Western | ||
| Town of Westmoreland | Union Free 13 | |
| Orange County | Town of Cornwall | Common 1 & Union Free 4, 5 |
| Town of Highlands | All school districts | |
| Town of Tuxedo | ||
| Town of Wallkill | Common 2 | |
| Town of Warwick | Common 16 | |
| Town of Woodbury | All school districts | |
| Orleans County | Town of Albion | Common 6 |
| Rockland County | All towns | All school districts |
| Saratoga County | City of Saratoga Springs | Common 5 |
| Seneca County | Town of Ovid | Common 5 |
| Town of Town of Romulus | ||
| Suffolk County | Town of Babylon | Common 7, 15 |
| T/Huntington | Common 15, 16 | |
| Town of Islip | Union Free 12, 13 | |
| Town of Smithtown | Common 5 | |
| Sullivan County | Town of Fallsburgh | Common 4 |
| Ulster County | Town of Wawarsing | Union Free 2 |
| Westchester County | Town of Ossining | Union Free 1 |
| Wyoming County | Town of Attica | Common 2, 3 |
| Town of Genesee Falls | Common 2 (constitutes a portion of Letchworth State Park; title vested in New York State on December 1, 1910) |
2. Type of property: Land and improvements which are occupied exclusively for residential purposes (1) by rent-paying persons or (2) by state officials or employees who (a) pay rent for such use or (b) have children in their families who attend a school in one of such districts.
| County | Municipality | School district (or present equivalent) |
|---|---|---|
| Clinton County | Town of Dannemora | Union Free 1 |
| Town of Saranac | ||
| Livingston County(other than lands in Letchworth State Park) |
Town of Groveland | Central 1 (Mount Morris) |
| Town of Leicester | ||
| Town of Mount Morris | ||
| Town of West Sparta | ||
| Orange County | Town of Montgomery | Central 1Central 1 |
| Town of Newburgh | ||
| Ulster County | Town of Gardiner | Central 1 |
| Town of Marlborough | ||
| Town of Plattekill | ||
| Town of Shawangunk | ||
| Washington County | Town of Fort Ann | Central 2 |
| Town of Hartford | ||
| Town of Kingsbury |
3. Type of property: Lands located within the core preservation area of the Central Pine Barrens area as described and bounded by ECL §57-0107 (11).
| County | Municipality | School district (or present equivalent) |
|---|---|---|
| Suffolk County | T/Brookhaven | Eastport Union Free |
| Longwood Central | ||
| Riverhead Central | ||
| Rocky Point Union Free | ||
| T/Riverhead* | Riverhead Central* | |
| T/Southampton | Eastport Union Free | |
| Hampton Bays Union Free | ||
| Riverhead Central |
*Also includes lands outside of the core preservation area (as referenced above) where the title holder is listed as the "State of New York" on the assessment roll of the Town of Riverhead as of March 16, 2006.
4. Type of property: Lands located on the State University of New York at Stony Brook in Suffolk County, within the following towns and respective school districts, and designated with certain tax identification numbers:
| Town | School district | Tax identification number |
|---|---|---|
| Brookhaven | Three Village Central | District 0200, Section 0273, Block 0001, Lot 0003 |
| Smithtown | Smithtown Central | District 0800, Section 0040, Block 0002, Lot 0011 |
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