N.Y. Real Prop. Tax Law § 584

§ 584. Taxation of watershed conservation easements and watershed\nagricultural easements. Any watershed conservation easement shall be\nsubject to taxation for all purposes except as hereafter provided. A\nwatershed agricultural easement shall be subject to taxation as provided\nin section five hundred eighty-five of this title. The procedures set\nforth in this title shall govern the levy and payment of taxes on\nwatershed conservation easements and watershed agricultural easements.\n