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Assessor Manuals, Volume 4, Exemption Administration

Summary of annual exemption revisions

 Summary of annual exemption revisions
Statute Description Subject of changes made
Various Subject index No new entries
Various Exemption code index No new entries.
AGM §301 Agricultural assessments Modifies gross sales requirements for renewals on the 2021 assessment roll due to effects of the Covid-19 emergency
RPTL §458-a Restoration of Honor Act Definition of veteran now includes those who have received letters from DVS indicating that they meet character of discharge criteria
RPTL §458-b
RPTL §459-c Disabilities with Limited Income and Senior Citizen Automatic renewal for 2021 assessment roll  for those who received exemptions on 2020 assessment roll
RPTL §467
RPTL §485 Nuclear electric generating facilities Adds eligibility for formerly operating facilities
Chp 122 of the Laws of 2015 Solar, Wind, and Farm Waste Energy Systems Extends deadline to obtain certificate of occupancy until March 1, 2022

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