N.Y. Real Prop. Tax Law § 482

§ 482. Quarantined lands. Whenever the state takes possession of farm\nlands for the purpose of enforcing a quarantine and to fumigate or treat\nthe lands against the spread of the golden nematode, the board of\nsupervisors of the county or the financial board of any city, within\nwhich such lands are situated, may, in its discretion, exempt such lands\nfrom taxation for county, city or town purposes, but such lands shall be\nsubject to tax levies for school purposes and special ad valorem levies\nand special assessments. An exemption granted pursuant to this section\nshall continue only while the lands are in the possession of the state\nand under such quarantine and treatment.\n