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

§ 534. Certain state lands subject to taxation for all purposes except
county purposes. 1. Lands owned by the state acquired for reforestation
purposes pursuant to section 9-0501 of the environmental conservation
law shall be subject to taxation for all purposes except county
purposes.

2. Such lands shall be valued as if privately owned and assessed in
accordance with subdivision one of section five hundred forty-two of
this article.

3. Lands not otherwise subject to taxation and owned by the state
acquired for reforestation or multiple use purposes with monies from the
park and recreation land acquisition bond act of 1960 where the total
acreage of such property or properties in any assessing unit exceeds
three thousand acres and comprises at least nine and one-half percent of
the acreage of such assessing unit shall be subject to taxation for all
except county purposes.

a. State lands subject to taxation pursuant to the provisions of this
subdivision shall be valued as if privately owned and shall be assessed
in accordance with subdivision one of section five hundred forty-two of
this article.

b. The commissioner shall annually transmit to the assessors of each
assessing unit containing such state lands subject to taxation, and to
town or county assessors who prepare a copy of the applicable part of
the town or county assessment roll for village tax purposes as provided
in subdivision three of section fourteen hundred two of this chapter,
for each such village containing such state lands subject to taxation an
assessment form containing a list of all such lands therein. In the
transmittal of such form, the board shall notify the assessor of the
date as of which the state lands are to be valued. Such date shall
conform to the date which is the basis of the state equalization rate
established pursuant to section twelve hundred two of this chapter and
required to be used to determine the assessment of such state lands
pursuant to this subdivision.

c. Upon receipt of the assessment form containing the list of state
lands subject to taxation, the assessor shall provide the commissioner
with initial assessments of such state lands. The assessor shall return
to the commissioner the original assessment form, any proposed
corrections to the inventory or description of such lands, the
assessor's estimate of the value of such state lands determined pursuant
to paragraph a of this subdivision and the assessor's initial
assessments of such lands, at the uniform percentage of value
established by the commissioner as the latest state equalization rate or
special equalization rate for the assessing unit.

d. The commissioner shall review any initial assessment of such state
land subject to taxation. Such review may include a physical inspection
of the property, an appraisal, a comparison of sales data, or any other
technique relevant to valuation. Following such review, the commissioner
may accept, reject or modify the initial assessment. Where the
commissioner accepts the initial assessment, it shall establish the same
as the final assessment and so notify the assessor. Where the
commissioner modifies or rejects the initial assessment, it shall
substitute a preliminary assessment and so notify the assessor. For
information purposes, the commissioner shall provide copies of all
notices issued pursuant to this subdivision to the appropriate tax
levying bodies of each municipal corporation which levies taxes upon
such state lands.

e. Following receipt of such list of preliminary assessments, the
assessing authority may submit proposed corrections to such list to the

commissioner, together with such supporting documentation as may be
required by the commissioner.

f. The commissioner shall, after review of such documentation,
promulgate a final assessment for each such parcel and transmit a list
of such final assessments to the appropriate assessing authority, which
shall then enter such assessments on the final assessment roll for such
assessing unit.

g. In instances where the assessor does not provide the commissioner
with initial assessments, the commissioner shall promulgate a final
assessment for each parcel and transmit a list of such final assessments
to the appropriate assessing authority, which shall enter such
assessments on the final roll of such assessment unit.

h. The commissioner shall promulgate rules and regulations, including
forms and dates for filings, to implement the procedures provided in
this subdivision.

i. Any final assessment promulgated by the commissioner pursuant to
paragraph f hereof shall be subject to review in a proceeding commenced
by the appropriate assessing authority pursuant to article seventy-eight
of the civil practice law and rules.