New York Laws
Title 2 - Assessment and Taxation of Certain State Lands
532 - Certain State Lands Subject to Taxation for All Purposes.

(a) All wild or forest lands owned by the state within the forest
preserve;
(b) All wild or forest lands owned by the state in the towns of Altona
and Dannemora, Clinton county, except the lands in the town of Dannemora
upon which buildings and inclosures are erected and maintained by the
state for the use of state institutions;
(c) All state lands located within the boundaries of the Allegany
state park in the county of Cattaraugus, exclusive of the improvements
thereon;
(d) All lands in the counties of Rockland and Putnam acquired for a
public use by the state, exclusive of the improvements erected thereon
by the state;
(e) All lands in the counties of Rockland and Sullivan and in the
towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands,
Tuxedo and Woodbury, Orange county, and in the towns of Gardiner,
Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a
public use by the commissioners of the Palisades Interstate park,
exclusive of the improvements erected thereon by the state;
(f) All lands acquired or leased by the state pursuant to chapter one
hundred forty-eight of the laws of eighteen hundred seventy-eight for
the construction and management of a railroad from Lake Champlain to
Clinton prison;
(g) All lands owned by the state, including lands leased from the
United States for a term of fifty years or more, for use by the
conservation department as a fish hatchery, game farm, game management
area, game refuge or for reforestation purposes, exclusive of the
improvements erected thereon by the state, in the following towns:

County Town

Chenango Otselic
Pharsalia
Sherburne
Jefferson Antwerp
Brownville
Lorraine
Worth
Lewis Montague
Livingston Conesus
Livonia
Springwater
West Sparta
Ontario Canadice
Richmond
Oswego Redfield
Otsego Morris
Pittsfield
Rensselaer Berlin
Stephentown
Steuben Wayland
Washington Argyle
Ft. Edward
Kingsbury
Yates Italy

Except, however, for the towns of Conesus, Canadice and Richmond the
provisions of this subdivision shall only apply to lands acquired by the
state on or after December fifteenth, nineteen hundred eighty-nine.
(h) All lands owned by the state, in the Bashakill wetland properties
located in the town of Mamakating in Sullivan county.
(i) All lands owned by the state in the Neversink Gorge areas in the
Sullivan County towns of Forestburgh, Thompson, and Mamakating.
(j) All lands owned by the state pursuant to subdivision two of
section two hundred eight of the racing, pari-mutuel wagering and
breeding law located within the counties of Nassau, Queens and Saratoga,
inclusive of the improvements erected thereon.
(k) Land owned by the state situate in the towns of McDonough and
Preston in the county of Chenango, constituting a portion of Bowman Lake
State Park, the title to which was vested in the state on February
twenty-first, two thousand seventeen, exclusive of the improvements
erected thereon.
(l) lands owned by the state and acquired pursuant to the provisions
of title twenty-one of article fifteen of the environmental conservation
law exclusive of the improvements erected thereon erected by the
regulating districts.