$53k Department of
STATE Taxation and Finance

Report on State-Owned Lands as Required by Chapter 222 of 2018.

Chapter 222 of the Laws of 2018 required the Department of Taxation and Finance to conduct a
study of State-owned lands within the Counties of Dutchess, Putnam, and Westchester. As
required, this study sets out the current methods of compensating local governments and school
districts whose tax bases included State?owned land and the payments currently made by the
State pursuant to Real Property Tax Law 532, 533, 534 and 536 and Environmental
Conservation Law 15?2115. This study also projects the fiscal impacts of making payments to
local governments and school districts for State-owned land that is currently tax-exempt.

Statutes Governing Local Taxation of State-owned Land

By default, land owned by New York State is immune from local taxation under the doctrine of
sovereign immunity. Therefore, a local government or school district may not impose taxes upon
State land within its borders unless the State has statutorily waived its sovereign immunity and
affirmatively consented to pay those taxes. The main statutes that authorize the taxation of State-
owned land are Real Property Tax Law (RPTL) 532, 533, 534 and 536. Section 532 subjects
State land in certain jurisdictions to taxation for all purposes. Section 533 provides for taxation of
certain state-held conservation easements. Section 534 subjects State reforestation land to
taxation for all purposes other than county purposes. Section 536 subjects State land in certain
jurisdictions to taxation for school purposes only. In addition, 15-2115 of the Environmental
Conservation Law authorizes the taxation of State lands under thejurisdiction of the Hudson River-
Black River Regulating District.

 

State-Owned Land subject to Local Taxation

The amount of State-owned land that is subject to taxation is about 3.9 million acres. In addition,
the State now has acquired taxable conservation easements on more than 800,000 acres,
primarily in the Adirondack and Catskill Parks, where it pays a share of the underlying fee title
holders? taxes. The breakdown by county of the 3.9 million taxable State-owned acres is found in
Appendix A-1, which shows the acreage of State-owned lands that are already taxable by four
broad categories corresponding to different statutory provisions. Appendix A-2 shows the value of
State-owned lands by County.

Appendix A-1
Acreage of Taxable State-Owned Lands

 

 

 

 

 

New York State by County? 2016
Land Taxabl for
Foree Preserve Lands2 School Purposes Only3 Re?orestetl Lends4 Cther?1
County? Acres Ao?es ACFES Acres
New York State 2 888,887 48,548 588,887 328,852
AI berry 3 ,2 28 
Al egany 43,581 
Broorr?e 84 7 ,821 
Cataraugus 583 27,885 82,888
Cayuga 3,041 
Chaitauqua 15, 1 77 
Chermng 518 
Chenango 58,387 18,473
Clinton 88 .447 1 ,841 8 ,4 32 
Col untia 3,788 
Cortland 25,871 
Delaware 42,358 18,118 
8,8 78 835 
Eri 384 
Essex 588,888 
Franklin 288,778 28,273 
Fulton 78 ,5 28 1,458 28,847
Greene 78 ,8 88 I 888 4,887 
Harmon 881,843 488
Herkirrer 355,815 2 388 3285 3,483
Je?ferson 5,758 14,371
Lewi 3 88,878 88,357 15,753
LivingSon 1 733 2,581 2,883
adison 138 28,788 
onroe 848 
ontgoney 8,178 8,858 38,472 4
Onondaga 2 ,1 88 
Ontario 5,857
Orange 78 8 ,588 48,884
Orl-ns 288 
Oawego 14,858 13,521
Otsego 18,212 1,884
FUtnam 25,813
Queens 1 74
aer 8 ,588 7,827
Rocklantl 33,858
St. Lawrence 172,885 54,122 
Saraoga 18,282 1,288 1,33 52
Schohari 32,888 
Schuyl er 18,488 
Seneca 887 
Steuben 18,842 
Stiffol 18,824 
3.11 1 ivan 18,385 848 1,388 8,883
Ti oga 8 ,4 53 
Ton'pki ns 18,884 
Ulster 157,838 1 .578 5,282 22,788
Warren 181,388 1,318 
W881i ngton 22,788 ?1 ,8 38 5,512 
ea 
Wyorri ng 1 ,8 52 
aes 878 5,588
Represents zero.

1 Includes countiesin which ork State ownstaxable land.

7 Taxable for all purpoees under Sections 532 and of the Real Property Tax Law.

3 Teo<able for school di strict purposes under Section 538 of the Real Fiopety Tax Law.

4 Taxablefor all except county purposesunder Section 534 ofthe Real Ropeny Tax Law

5 T2L<able for all purposes under Sections 532 (C) of the Real Property Tax Law and 86:11 on 15?21 15 of the Environmental Coneevati on Law.

'3 Represents the sum ct city and town roll market values determ' ne:1 by local ageseorsrather than appraise] reported by the State Offi te of Real
Property Tax Sen/I ees market survey The change results from the Shendaken Dene on" Town of Shandaken v, SHEA, 82 .Y. 442 1884).

ecu RCE: err/Y ork State Department of Team on and Finance - Offi 09 of Ral Ropeny Tax Sewices

Appendix A-2
arket Value of Taxable StateOwned Lands

 

 

 

 

New York State by County 2016
Land Taxabl for
Forest Preserve Landf School FUrpom 0111113 Ra?orested Lands? Otherj
County1 alue6 El 11135 Value6 Val 
NewYork State 553243584878 $1,355,337.785 $583,388,885 $2,188,117,883
Albany 3,758,387 
Allegaw 47,593,905 
Eroorre 513,888 5,578,385 
Cataraugus 872,188 48,588,488 141,872,888
Cayuga 11,882,188 
Chautauqua 23,888,888 
Che?mng 534,288 
Chenango 71,883,188 33,522,885
Clinton 57,717,388 2,883,788 5,588,588 
Colun?oia 11,888,588 
Cortland 37,532,288 
Ddaware 73,481,214 23,581,358 
13818111335 88,282,288 3 858,574 
Erie 585,888 
Essex 537,532,228 
Franklin 388,883,714 18,834,478 
Fulton 57,538,782 1,388,888 27,223,488
Greene 188,282,873 1 858,588 8,484,888 
am'lton 788,584,385 1,884,888
erki rner 282 ,5 38,538 2 523,888 I 3,887,888 2,785,288
Je?fersnn 3,853,888 8,$2,488
1.13le 34,584,888 42,882,588 8,338,288
Livi ngaon 4,872,888 3,888,188 2,517,488
301 son 381,888 38,885,888 
dnroe 1 ,1 33,188 
11-1 ontgorrery 8,775,388 
Nassau . 131,288,588
Oneida 7,854,821 8,548,727 28,288,778 121,788
Onondaga 2,483,488 
Ontario 15,484,888
Orange 2,128,582 41,778,521 28,287,511
488,888 
OaNego 14,782,388 12,814,888
Otaego 15,878,284 828,518
Futnam 173,885,488
Queens 412,818,818
leer 3,248,547 11,448,137
Rotkl and 827,784,211
51 Lawrence 182,218,888 25,558,537 
Seratoga 18,824,388 27,858,188 1,445,888 71,387,882
%oharie . 31,582,521 
Schuyler 17,847,188 
Seneca 3,887,888 
SteubEn "18,245,788 
am?; 1,178,888,883 
mllivan 28,831,583 848.188 858,788 15,288,385
Tioga ?11,835,788 
28,144,588 
Ulster 283,588,228 8,142,184 5,283,884 33,431,448
Warren 285,413,158 1,787,888 
Washington ?184,215,828 2,273,888 3,788,522 
WeatheSer 33,783,288 
Wyorri ng 2,818,888 
ates 825,388 5,358,588
98137853118338.

Ind udes only the counties in whi ch ew ork State ownstaxabl land.

2 Taxablefor all purposes under 5&118718532 and of the @al Ptopeiy Tax Law.

3 Taxable for szhool district purpois under 86:11 on 538 of the Flul Property Tax Law.

4 Taxablefor all except murty' purposes under Semi on 534 of the Real Ftoperty Tax Law.

5 Taxabl efor all purposes under Semi ons 532 - of the Real Ptoparty Tax Law and %i on 15-21 15 of the Emlronma'tal Canaan-{mien Law.

?7 sum of city and town mm roll market val um determ' nerd by local ?rs ra?herthan appraise! reported by the State
Cffioe of Raul Property Tax Sevmesnarket arr-veg. The change results from the "?randaken Desia'on" Town of ?andakenv. EBEA 82 .Y . 2d 442 (1884)

9/1 ork State of Taxation and Finance- Offioe of Real Property Tax $11 ces

3

Current State Real Property Taxes Payments

The State?s overall liability for State-land related payments, including both ordinary tax payments
and payments in lieu of taxes, has grown substantially over the years. The overall annual cost to
the State has almost tripled over the last 20 years, increasing from about $100 million to about
$250 million in the current fiscal year.

Appendix shows data on tax payments for 2016 by county.

Taxes Paid on State-Owned. Lands (2016) - By County

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY AMT COUNTY AMT

Albany $161,687 Nassau 12,169,891
Allegany $1,410,866 Oneida $973,099
Broome $185,471 Onondaga $82,780
Catta raugus $5,440,102 Ontario $400,650
Cayuga $258,695 Orange 12,339,811
Chautauqua $530,711 Orleans $7,962
Chemung $12,142 Oswego $891,743
Chenango $3,208,178 Otsego $404,409
Clinton $2,175,371 Putnam 4,697,779
Columbia $201,357 Rensselaer $415,864
Cortland $999,636 Rockland 45,030,520
Delaware $2,125,958 St Lawrence 7,180,631
Dutchess $2,444,584 Saratoga 3,615,300
Erie $15,952 Schoharie $933,438
Essex 21,235,512 Schuyler $434,310
Franklin $8,871,703 Seneca . $65,929
Fulton $3,626,682 Steuben $483,273
Greene $2,976,963 Suffolk 7,897,890
Hamilton 20,591,478 Sullivan 1,920,328
Herkimer $8,268,065 Tioga $345,951
Jefferson $296,219 Tompkins $813,994
Lewis $2,251,474 Ulster 9,541,004
Livingston $431,433 Warren $6,844,737
Madison $802,642 Washington 2,933,887
Monroe $23,025 Westchester $959,613
Montgomery $200,047 Wyoming $42,404
NYC-Queens $18,303,680 Yates $179,913

 

 

Fiscal Impact of Waivinq Immunity from Taxation

While the Department has developed a detailed inventory of State lands that are subject to
taxation, the same is not true for State lands that are wholly exempt from taxation, since the
Department has no statutory duties in relation to such lands. The identification of parcels owned
by the various entities comprising the State of New York is subject to local variation, though
identification is made somewhat easier by the presence of exemption codes and property
classification codes that are used by local assessors to describe each parcel. The accuracy of

these codes is critical in determining the potential taxable status of a given parcel.

Appendix shows value State?owned land broken out by county.

Al lega ny
Br'OO?m?e.

Chauta ua

Chena
Clinton
Columbia
nd
Delaware
But-chess
Erie

Franklin
Fulton,
'Genesee

Ha ilto'n
Her'kimer

Lewis
Livi
Mad-iSoh?
Monroe

Nassau
Nia ra

Market Value of State-owned Lands

$651.1 .
$33,499,681 Onondaga
3573,1510 rio
,380 Ora
$17 Orleans
$70,070,605 0

$8,076
$4,400,785 Putnam
,5?94 Rensselaer
$45,758,801 Rockland
SthaWrence
$7,454,790 Sarat
5 II Schenectady,
$225,191,217 Schoharie

$11,821,079
Steuben
$12,897,718 Suffolk
52; Su'll
$3,142,511
n?s
5153,4952 Ulster

$25,215,04 Wa shin
14,038,79
565,060, Westchester

$3,354,543,44 ates
594,713,638 NewYork

$43,997
$111,504,983
$32,809,419
$118,321,288
$14,350,207
$31,373,855
$18,544,743
$5,271,425

$7,373,270
$31,911,415
$57,077,824
$10 ,058?
$4,017,215
$7 ., 
$44,928,151
733773

$2,964,341,111

323-
52,695,432

$32,413,1
$34,135
$17,055,3
$253,124.
$903,491,058
515,4 . .
$17,759,449

3239833733

 

Appendix shows the estimated the State fiscal impact by county for year 2017 of paying taxes for

all purposes on all currently exempt State-owned land.

Alba
Broome
. . U3

Chemu
Clinton
Cortland
aware
Dutchess
Essex
Franklin
Fulton
Greene
Hamilton
Herkimer
Lewis

Madison

$15,079,909

$3,124,210
$3.44. .
$510,695

$1,203 -

Additional State Liability on Current Exempt Lands

neida
rio

rl ea ns

$258,253


$1,078,374

mm 
Rens?sela er
Rd?kland

$919,488 St Lawrence

. 3
$3,257,1
$6 
$1,291,036

Sdhoharie

$199,888 Steuben


$54,772
$47 
$64

$3,325
$149

$499,78

$3,168,27

k.
Sullivan

om 

Ulster
Warren

New York

$1,417,003

$3,323,401
$967,878

$3 .
$329,236

$450,635
$166,577
$678,894
$256.1
$1,103,407
$236,585
$370,870
51215 
$183,731
211. 
$34
$64,808,149
$843,927

$2,381,

$593
$949,

$485,

 

$115,

It is important to note that the projected tax liabilities contained in this report are based upon the
assessed values appearing on the assessment rolls of the jurisdictions involved. As a general
proposition, however, the assessed values placed upon wholly exempt properties by local
assessors are not necessarily as reliable as the assessed values of taxable properties. That is
because, by definition, the tax liability of a wholly exempt property will be zero no matter what its
assessed value is. Assessors, as one would expect, devote their limited resources to
conducting valuations of taxable properties. Thus, these projections are necessarily general
estimates based upon the data that is currently available. Were such lands to become taxable, the
Department would need to undertake an program to verify the accuracy of these assessments in
the exercise of its annual administrative review process.

Given the aforementioned caveats, staff of ORPTS estimates that subjecting all State-owned lands
to taxation for all purposes would more than double the current reimbursements to local
governments, likely increasing the cost by over $350 million annually.

State-owned Land in Dutchess, Putnam and Westchester Counties

As indicated in Appendix A-1, Dutchess County currently has 6,878 acres of State?owned lands
that are taxable for school purposes only pursuant to RPTL 536(a) and and another 835
acres of reforestation lands that are taxable for all but County purposes pursuant to RPTL 534.
There are currently 25,013 acres of State-owned lands in Putnam County that are taxable for all

. purposes pursuant to RPTL 532(d). Westchester County has just 83 acres of State-owned lands
that are currently taxable .for school purposes only pursuant to RPTL 536(a).

Appendix E, F, and H, show the fiscal impact were the State to waive immunity from local
taxation for its land holdings within Dutchess, Putnam and Rockland Counties.

Appendix - Additional Tax Liability - County Purposes

 

 

 

 

 

 

 

Couuty Additional Tax Liability
Westchester 1,488,583.10
Dutchess 726,180.83
Put na ..

 

Note: State-owned lands in Putnam already subject to taxation

Appendix - Additional Tax Liability - By Municipality

 

 

 

 

Municipality Additional Tax Liability
Butchess?

Amenia $14,890
Beacon (City) $28,730
Bee kman $30,702
Clinton 508
Dover $15,484
East Fishkill $24,812
Fishkill $209,056
Hyde Park $126,301

La Grange $44,394
Milan $2,103
Northeast $12261 1

Pawling $399
Pine Plains $1,761

Pleasant Valley $900
Poughkeepsie $79, 530
Poughkeepsie (City) $24,751

Red Hook $15,532
Stanford $3,402
Union Vale $999
Wappinger $1 8., 537
Washington $81 5

Westchester

Bedford $40,720
Bro nxville $19,272
Cortlandt $33,230
Eastchester $12,291

Greenburgh $10,782
Harrison 4 $132,623
Mamaroneck $2,700
Mount Kisco $26,825
ount Pleasant $13,281,

New Castle $8,273?
New Rochelle (City) $21,450
North Castle $842
North Salem $35,672,
Ossining $191,067
Peekskill (City) $11,138
Rye $21.9
Rye (City) $21348
Scarsdale $15,016
Sleepy Hollow $10,925
Somers $1 ,168
White Plains (City) $26,318
Yonkers (City) $62,533
Yorktown $83, 626

 

 

Appendix - Additional Tax Liability By School District

 

School District Name

Additional Tax Liability

 

 

 

Butchess
Arlington $3229.73
Beacon $314,734
Carmel $5,192
Copa ke-Taco nic_ Hills $1 89,136
DoVer $1 14,163
Hyde Park $99,218
Millbrook $36,387
Northeast $258,061
Pawling $8,199
Pine Plains $40,746
Poughkeepsie $31,360
Red Hook $150,560
- Rhinebeck $1,871
Spackenkill $0
Wappingers $1 91 ,046
Westche_ste?r
Ardsley UFSD $219
BedfOrd CSD $155,389
Blind Brook Rye UFSD $112,017
Briarcliff Manor UFSD $3,695
Bronxville UFSD $7,308
Chappaqua CSD $50,635
Crotch?Harmon SD $24,472
Dobbs Ferry UFSD $70, 561
Greenburgh Central 7 SD $262,781
Harrison CSD $300,711
Hasting?On-Hudson UFSD $25,440
Hendrick Hudson CSD $13,602
lrvin/gton UFSD $29,082 .
Katonah-Lewisboro UFSD $48,925
Lakeland CSD $1,559,922
Mamaroneck UFSD $88,266
Mount Pleasant CSD $105,718
New Rochelle CSD $74,927
North Salem CSD $163,651 7
stining .CSD $55,649
Peekswucso 6510.486
Pleas'arltville UFSD $69,742
Potantico Hills CSD $1,050,973
Rye CSD 504
Scarsdale UFSD $51,886
Somers CSD "$12,821
Tuckaho_e UFSD $521,411
UFSD ,oftheTarrytowns $822,974
$1,316
White Plains CSD $80,269
Yonkers CSD $138,892
Yorktow'n'CSD $484,629

 

 

 

Appendix Additional Tax Liability by Village

 

 

 

Village Additional Tax Liability

Bronxv'ille $1,701
Ossining $373,539
Sleepy Ollow' $95,076.

 

10