§ 582-a. Value of lands and structures supporting non-residential water dependent activities. 1. Notwithstanding any other provision of law, real property owned or leased for non-residential water dependent activities shall be assessed for the purposes of this chapter at a sum reflecting the current use of such lands, and shall not be assessed at a rate that reflects the best possible use of those lands, for as long as those non-residential activities remain of a water dependent nature.

Terms Used In N.Y. Real Property Tax Law 582-A

  • Dependent: A person dependent for support upon another.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

2. For the purposes of this section, "structures" shall be defined as those structures used:

(a) Within a marine district as provided in the coastal zone management local waterfront revitalization program under Article 42 of the executive law, or within a state approved comprehensive harbor management plan, as defined in subdivision ten of § 911 of the executive law;

(b) On lands under lease from the state or the thruway authority for non-residential purposes considered to support water dependent activities;

(c) For the purpose of berthing and mooring of recreational vessels, and the storage thereof, or a boatyard, marine service facility, charter or sports fishing station, bait and fuel operations, marine towing; and

(d) For any other non-residential purpose that requires the use of waterfront lands in order to function or provide marine services.

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