A heating-oil tank is one of the items a New York seller's disclosure asks about, and the rules come from three offices: Suffolk County, New York State and the Town of Smithtown. Here is what each publishes for Smithtown homes.
TL;DR
- Suffolk County's Article 12 exempts house heating-oil tanks under 1,100 gallons from all but a short list of its provisions, and the County Health Department says fuel oil tanks do not have to be removed unless they are leaking.
- NYSDEC says home heating oil tanks under 1,100 gallons generally fall outside the State's bulk storage rules, but state law requires a tank taken out of service to be emptied, cleaned and purged of vapors.
- The Town of Smithtown charges $340 per tank to install or remove one, and a residential application needs a survey, an excavation affidavit and the tax bill.
- NYSDEC puts removal at $1000 to $5,000 and says a bank or buyer is likely to ask for removal.
- Question 21 of the New York disclosure statement asks about fuel storage tanks above or below the ground.
Table of contents
- What the County and the State regulate
- Leaving a tank in the ground or taking it out
- The Smithtown permit for a removal
- What the seller's disclosure asks
- Related pages
What the County and the State regulate
The Suffolk County Sanitary Code's Article 12 exempts a storage facility from all but a short list of its provisions when it holds under 1,100 gallons and is used only for on-site heating. The County Health Department's storage facility page lists residential heating oil tanks under 1100 gallons, whether indoors, aboveground outdoors or underground, as exempt from the permit to construct, and says sites holding only heating oil under 1100 gallons are exceptions to registration.
The State's NYSDEC homeowner's guide says home heating oil tanks are generally outside the State's Petroleum Bulk Storage regulations because they hold less than 1,100 gallons. It encourages owners in Suffolk, Nassau and Westchester to ask the county health agency whether a smaller tank is regulated.
Leaving a tank in the ground or taking it out
The County's storage facility page answers the removal question directly: fuel oil tanks do not have to be removed unless they are leaking. It adds that smaller underground tanks do not require testing.
NYSDEC's guide describes two paths. State law requires aboveground and underground heating oil tanks to be emptied, cleaned and purged of all vapors. A tank that is removed loses its vent and fill lines or gets the fill line capped with concrete, and a tank closed in place is filled with an inert material such as sand with the vent lines left open. The guide recommends removal because it lets the soil be checked and avoids sinkholes, and says a bank or buyer is likely to ask for an environmental assessment or removal. It puts removal at $1000 to $5,000 depending on size, condition and access.
NYSDEC says a leak must be reported to its Spills Hotline, that cleanup can cost tens of thousands of dollars, and that many homeowner policies carry a pollution exclusion.
The Smithtown permit for a removal
The Town of Smithtown Building Department's tank removal and abandonment sheet lists what a residential tank installation or removal needs: two signed and notarized applications, two copies of the property survey, a site plan showing the tank, one notarized excavation affidavit, a copy of the tax bill, the plumber's insurance documents, and the fee. The sheet carries a 2012 revision date, and the Town's online permit page lists tank installations and removals among the applications it accepts online.
Under Chapter 112 of the Town Code, as amended February 3, 2026, the fee for installation or removal of storage tanks is $340 per tank. A separate line adds $150 per item, in addition to the regular permit fee, for an oil tank installed before an application was filed.
What the seller's disclosure asks
On the State's Property Condition Disclosure Statement, question 21 asks whether fuel storage tanks above or below the ground are on the property or have been. If so, it asks whether they are in use, where they are, and whether they leak or have leaked. The seller delivers the statement before the buyer signs a binding contract, and condominium units and cooperative apartments fall outside it.
Related pages
More about me.
