N.Y. Real Prop. Tax Law § 585

§ 585. Taxation or exemption of watershed agricultural easements. 1.\nAny watershed agricultural easement acquired before January first, two\nthousand eleven shall be exempt from taxation on any assessment roll on\nwhich the land subject to the easement qualifies for and receives an\nagricultural assessment pursuant to article twenty-five-AA of the\nagriculture and markets law.\n 2. Any watershed agricultural easement that burdens land which does\nnot receive an agricultural assessment pursuant to article\ntwenty-five-AA of the agriculture and markets law or which is acquired\non or after January first, two thousand seventeen shall be subject to\ntaxation for all purposes. The taxes levied on such easement shall be\nlevied as provided in this title.\n