Exemption Administration Manual, Part 2: Industrial, Commercial, and Public Service—Section 4.06 - RPTL Section 479: Fallout Shelter Facilities
Assessor Manuals
Section 4.06 - RPTL Section 479: Fallout Shelter Facilities
Exemption code(s):
47700
Year originally enacted:
1961
Related statutes:
McK U Con L §9101 (NYS Defense Emergency Act)
Summary:
Property that is constructed or improved to include or provide a fallout shelter facility that complies with the NYS Defense Emergency Act is partially exempt from taxation, special ad valorem levies, and special assessments. The amount of exemption is limited to the increase in assessed value attributable to the fallout shelter; however, no exemption may exceed $100 times the number of occupants which the fallout shelter facility is designed to accommodate in accordance with the plan, regulations, and orders of the State Civil Defense Commission.
Eligibility requirements
Ownership requirements:
None.
Property location requirements:
None.
Property use requirements:
Property must be constructed or improved to provide a fallout shelter facility which complies with the NYS Defense Emergency Act (McK U Con L §9101) and the plan, regulations, and orders of the State Civil Defense Commission.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | |
|---|---|---|---|---|
| 1. Amount | Yes* | Yes* | Yes* | Yes* |
| 2. Duration | No limit | No limit | No limit | No limit |
| 3. Taxing jurisdiction | ||||
| a. County or county special districts | Ex | NA | Ex | Ex |
| b. City | Ex | NA | NA | Ex |
| c. Town or town special district | Ex | NA | Ex | Ex |
| d. Village | Ex | NA | NA | Ex |
| e. School district | NA | Ex | NA | NA |
| Ex-Exempt Tax-Taxable NA-Not Applicable | ||||
*Amount of exemption is limited to the increase in assessed value attributable to the fallout shelter facility, but no exemption may exceed $100 times the number of occupants the facility is designed to accommodate in accordance with the plan, regulations, and orders of the State Civil Defense Commission.
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
100% of the increase in assessed value attributable to the construction of the fallout shelter facility, subject to maximum limits on exempt amount as described under Limitations on Exemption above.
Special ad valorem levies and special assessments:
100% of the increase in assessed value or other basis of assessment attributable to the construction of the fallout shelter facility, subject to maximum limits on exempt amount as described under Limitations on Exemption above.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 47700 |
Assessment Roll Section(s):
Taxable (ARLM Section 1).
NOTE: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Statute |
|---|---|
| Off-street parking facilities providing underground shelters | RPTL §478 |
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