STATE OF NEW YORK
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10704
IN SENATE
September 23, 2026
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Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to making all
state lands subject to taxation for all purposes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 532 of the real property tax law, subdivision (d)
2 as amended by chapter 364 of the laws of 2004, subdivision (e) as
3 amended by section 1 of part WW of chapter 59 of the laws of 2021,
4 subdivision (g) as amended by chapter 196 of the laws of 2018, subdivi-
5 sion (h) as added by chapter 626 of the laws of 1995, subdivision (i) as
6 added by chapter 646 of the laws of 1998, subdivision (j) as added by
7 chapter 18 of the laws of 2008, subdivision (k) as added by section 1 of
8 part VV of chapter 58 of the laws of 2018 and subdivision (l) as added
9 by section 2 of part XX of chapter 58 of the laws of 2022, is amended to
10 read as follows:
11 § 532. [Certain state] State lands subject to taxation for all
12 purposes. [The following] All state lands shall be subject to taxation
13 for all purposes[:
14 (a) All wild or forest lands owned by the state within the forest
15 preserve;
16 (b) All wild or forest lands owned by the state in the towns of Altona
17 and Dannemora, Clinton county, except the lands in the town of Dannemora
18 upon which buildings and inclosures are erected and maintained by the
19 state for the use of state institutions;
20 (c) All state lands located within the boundaries of the Allegany
21 state park in the county of Cattaraugus, exclusive of the improvements
22 thereon;
23 (d) All lands in the counties of Rockland and Putnam acquired for a
24 public use by the state, exclusive of the improvements erected thereon
25 by the state;
26 (e) All lands in the counties of Rockland and Sullivan and in the
27 towns of Blooming Grove, Chester, Monroe, Warwick, Cornwall, Highlands,
28 Tuxedo and Woodbury, Orange county, and in the towns of Gardiner,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16360-02-6
S. 10704 2
1 Rochester, Shawangunk and Wawarsing, Ulster county, acquired for a
2 public use by the commissioners of the Palisades Interstate park, exclu-
3 sive of the improvements erected thereon by the state;
4 (f) All lands acquired or leased by the state pursuant to chapter one
5 hundred forty-eight of the laws of eighteen hundred seventy-eight for
6 the construction and management of a railroad from Lake Champlain to
7 Clinton prison;
8 (g) All lands owned by the state, including lands leased from the
9 United States for a term of fifty years or more, for use by the conser-
10 vation department as a fish hatchery, game farm, game management area,
11 game refuge or for reforestation purposes, exclusive of the improvements
12 erected thereon by the state, in the following towns:
13 County Town
14 Chenango Otselic
15 Pharsalia
16 Sherburne
17 Jefferson Antwerp
18 Brownville
19 Lorraine
20 Worth
21 Lewis Montague
22 Livingston Conesus
23 Livonia
24 Springwater
25 West Sparta
26 Ontario Canadice
27 Richmond
28 Oswego Redfield
29 Otsego Morris
30 Pittsfield
31 Rensselaer Berlin
32 Stephentown
33 Steuben Wayland
34 Washington Argyle
35 Ft. Edward
36 Kingsbury
37 Yates Italy
38 Except, however, for the towns of Conesus, Canadice and Richmond the
39 provisions of this subdivision shall only apply to lands acquired by the
40 state on or after December fifteenth, nineteen hundred eighty-nine.
41 (h) All lands owned by the state, in the Bashakill wetland properties
42 located in the town of Mamakating in Sullivan county.
43 (i) All lands owned by the state in the Neversink Gorge areas in the
44 Sullivan County towns of Forestburgh, Thompson, and Mamakating.
45 (j) All lands owned by the state pursuant to subdivision two of
46 section two hundred eight of the racing, pari-mutuel wagering and breed-
47 ing law located within the counties of Nassau, Queens and Saratoga,
48 inclusive of the improvements erected thereon.
49 (k) Land owned by the state situate in the towns of McDonough and
50 Preston in the county of Chenango, constituting a portion of Bowman Lake
51 State Park, the title to which was vested in the state on February twen-
52 ty-first, two thousand seventeen, exclusive of the improvements erected
53 thereon.
S. 10704 3
1 (l) lands owned by the state and acquired pursuant to the provisions
2 of title twenty-one of article fifteen of the environmental conservation
3 law exclusive of the improvements erected thereon erected by the regu-
4 lating districts]. Starting in the first full taxable year taking place
5 one year after the effective date of the chapter of the laws of two
6 thousand twenty-six that amended this section, all state lands not
7 subject to taxation shall be subject to taxation at five percent of
8 assessed value and such percentage shall increase by five percent every
9 taxable year thereafter until such lands are subject to taxation at one
10 hundred percent of assessed value; provided, however that any state land
11 subject to taxation prior to the effective date of the chapter of the
12 laws of two thousand twenty-six that amended this section shall continue
13 to be subject to taxation at the rate in effect for such land prior to
14 such effective date and such rate shall increase by five percent every
15 taxable year thereafter until such lands are subject to taxation at one
16 hundred percent of assessed value.
17 § 2. This act shall take effect January 1, 2027.
