N.Y. Real Prop. Tax Law § 588

§ 588. Payment of taxes on parcels subject to a watershed conservation\neasement or watershed agricultural easement. 1. The city shall pay taxes\nlevied on watershed agricultural easements and watershed conservation\neasements pursuant to the foregoing sections of this title in the same\nmanner as any other taxes levied upon real property.\n 2. Payment of taxes by the owner of a parcel burdened by a watershed\nconservation easement or watershed agricultural easement made taxable\npursuant to this title based upon the assessment of the parcel without\nconsideration of that easement shall entitle that owner to a refund\npursuant to section five hundred fifty-six of this article, equal to any\ntaxes payable by the city upon such easement. Such owner shall present\nthe certificate issued pursuant to this section and proof of payment to\nthe tax levying body.\n