New York Consolidated Laws, Real Property Tax Law - RPT § 582-a. Value of lands and structures supporting non-residential water dependent activities

(a) Within a marine district as provided in the coastal zone management local waterfront revitalization program under article forty-two of the executive law, or within a state approved comprehensive harbor management plan, as defined in subdivision ten of section nine hundred eleven of the executive law;

(b) On lands under lease from the state or the thruway authority for non-residential purposes considered to support water dependent activities;

(c) For the purpose of berthing and mooring of recreational vessels, and the storage thereof, or a boatyard, marine service facility, charter or sports fishing station, bait and fuel operations, marine towing;  and

(d) For any other non-residential purpose that requires the use of waterfront lands in order to function or provide marine services.