N.Y. RPT Law § 582-A

§ 582-a. Value of lands and structures supporting non-residential\nwater dependent activities. 1. Notwithstanding any other provision of\nlaw, real property owned or leased for non-residential water dependent\nactivities shall be assessed for the purposes of this chapter at a sum\nreflecting the current use of such lands, and shall not be assessed at a\nrate that reflects the best possible use of those lands, for as long as\nthose non-residential activities remain of a water dependent nature.\n 2. For the purposes of this section, "structures" shall be defined as\nthose structures used:\n (a) Within a marine district as provided in the coastal zone\nmanagement local waterfront revitalization program under article\nforty-two of the executive law, or within a state approved comprehensive\nharbor management plan, as defined in subdivision ten of section nine\nhundred eleven of the executive law;\n (b) On lands under lease from the state or the thruway authority for\nnon-residential purposes considered to support water dependent\nactivities;\n (c) For the purpose of berthing and mooring of recreational vessels,\nand the storage thereof, or a boatyard, marine service facility, charter\nor sports fishing station, bait and fuel operations, marine towing; and\n (d) For any other non-residential purpose that requires the use of\nwaterfront lands in order to function or provide marine services.\n