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SECTION 485-B BUSINESS INVESTMENT EXEMPTION

Local laws and resolutions

List updated as of 11/25/14

MUNICIPALITIES THAT HAVE REDUCED THE PER CENTUM OF EXEMPTION OTHERWISE ALLOWED PURSUANT TO REAL PROPERTY TAX LAW, SECTION 485-B

NAME PERCENT RESCINDED GEOGRAPHIC LIMITS USE LIMITS

ALBANY COUNTY

CITIES
WATERVLIET 00
TOWNS
COEYMANS 00
COLONIE 00
GREEN ISLAND 00
GUILDERLAND 00
VILLAGES
COLONIE 00
GREEN ISLAND 00
MENANDS 03-1
SCHOOL DISTRICTS
ALBANY 00
BERNE-KNOX-WESTERLO 00
BETHLEHEM 00
CAIRO-DURHAM 01/15/87
GREEN ISLAND 00
GREENVILLE 00
GUILDERLAND 00
MOHONASEN 00
NORTH COLONIE 00
RAVENA-COEYMANS-SELKIRK 03/18/91
SCHOHARIE 03/16/77
SOUTH COLONIE 00
VOORHEESVILLE 00
ALLEGANY COUNTY
 TOWNS
GENESEE 00
SCHOOL DISTRICTS
FRIENDSHIP 00
BROOME COUNTY 00
TOWNS
CONKLIN 00
CHENANGO 00
MAINE 00
TRIANGLE 00
UNION Y
VESTAL 00
WINDSOR 00
VILLAGES
ENDICOTT 00
JOHNSON CITY 00
SCHOOL DISTRICTS
CHENANGO FORKS 00
JOHNSON CITY 00
MAINE-ENDWELL 00
NEWARK VALLEY 00
SUSQUEHANNA VALLEY 00
UNION ENDICOTT 00
VESTAL 00
WHITNEY POINT 00
WINDSOR 00
CATTARAUGUS COUNTY
SCHOOL DISTRICTS
ALLEGANY 00
CAYUGA COUNTY
VILLAGES
WEEDSPORT 00
SCHOOL DISTRICTS
CATO-MERIDIAN 00
PORT BYRON 00
OSWEGO 00
WEEDSPORT 00
  CHAUTAUQUA COUNTY
TOWNS
GERRY 91‑3
SCHOOL DISTRICTS
CLYMER 00
CHEMUNG COUNTY
SCHOOL DISTRICTS
ODESSA-MONTOUR 00
WAVERLY 2/19/86
CHENANGO COUNTY
SCHOOL DISTRICTS
CHENANGO FORKS 00
WHITNEY POINT 00
CLINTON COUNTY
TOWNS
ALTONA 96-2
AUSABLE 00
BLACK BROOK 25
 CHAMPLAIN 00
CHAZY 00
ELLENBURG 00
MOOERS 00
VILLAGES
CHAMPLAIN 00
SCHOOL DISTRICTS
BEEKMANTOWN 00
 CHAZY 00
DANNEMORA 00
N. EASTERN CLINTON 00
NORTHERN ADIRONDACK 00
PERU 00
PLATTSBURGH 00
SARANAC 00
SARANAC LAKE 12/20/95 Y   N
COLUMBIA COUNTY
TOWNS
GREENPORT 00
VILLAGES
CHATHAM 25
SCHOOL DISTRICTS  
CHATHAM 00
HUDSON 00
ICHABOD CRANE 00
NEW LEBANON 00
PINE PLAINS 00
RED HOOK 00*
SCHODACK 04/12/78
TACONIC HILLS 00
*Note that per its 9/10/98 resolution, Red Hook school district authorizes exemption within certain Dutchess County portions of the district.
CORTLAND COUNTY
SCHOOL DISTRICTS
DRYDEN 4/27/94
NEWARK VALLEY 00
TULLY 00
WHITNEY POINT 00
DELAWARE COUNTY
TOWNS
HARPERSFIELD 00
SCHOOL DISTRICTS
DELAWARE VALLEY-JEFFERSONVILLE 00
GILBOA-CONESVILLE 00
MARGARETVILLE 00
PINE PLAINS 00
ROSCOE CENTRAL 00
DUTCHESS COUNTY
CITIES
POUGHKEEPSIE 00
TOWNS
AMENIA 00
CLINTON 01
DOVER 93-4
FISHKILL 00
HYDE PARK 00
LA GRANGE 00
PLEASANT VALLEY 00
POUGHKEEPSIE 00
RED HOOK 00
UNION VALE 00
WAPPINGER 00
WASHINGTON 00
VILLAGES
PAWLING 00
RED HOOK 00
SCHOOL DISTRICTS
ARLINGTON 00
DOVER 03/09/93
HYDE PARK 00
MILLBROOK 00
PINE PLAINS 00
RED HOOK Acc Y Y*
SPACKENKILL 00
TACONIC HILLS 25
WAPPINGERS
*Note that per its 9/10/98 resolution, the Red Hook school district does not authorize exemption in its Columbia County portion.
NOTE: Pursuant to section 485-b(11) and 1998 Dutchess County Local Law No. 2, the County local law governs the exemption's administration throughout the County and supersedes all previously adopted local laws and resolutions (noted in italics).  Those prior local laws and resolutions are included above for historical purposes only.  Subsequently enacted local laws and resolutions are noted in regular type.
ERIE COUNTY
CITIES
LACKAWANNA 00
TOWNS
AMHERST Y Y
CHEEKTOWAGA 00
HAMBURG 00
VILLAGES
AKRON 00
SCHOOL DISTRICTS
AKRON 00
ATTICA 00
CHEEKTOWAGA 00
CHEEKTOWAGA-SLOAN 00
CLARENCE 00
EAST AURORA Y Y
FRONTIER 00
GRAND ISLAND 00
HAMBURG 00
HOLLAND 00
IROQUOIS 00
LACKAWANNA 00
LAKESHORE 00
LANCASTER 00
SOUTHOLD 00
SWEET HOME 00
WEST SENECA 00
ESSEX COUNTY
TOWNS
NORTH ELBA 00
WILMINGTON 05/24/82
VILLAGES
PORT HENRY 00
SARANAC LAKE 95-6  Y N
WESTPORT 00
SCHOOL DISTRICTS
ELIZABETHTOWN 00
LAKE PLACID 00
MORIAH 00
NORTH WARREN 00
PUTNAM 00
SARANAC LAKE 12/20/95 Y N
FRANKLIN COUNTY
TOWNS
HARRIETSTOWN 95-6 Y N
VILLAGES
SARANAC LAKE 95-6 Y N
SCHOOL DISTRICTS
NORTHERN ADIRONDACK 00
SARANAC LAKE 12/20/95 Y N
FULTON COUNTY
SCHOOL DISTRICTS
AMSTERDAM 07/01/87
GENESEE COUNTY
TOWNS
ALABAMA 00
BATAVIA 00
BYRON 00
DARIEN 00
 ELBA 00
OAKFIELD 00
PEMBROKE 00
STAFFORD 00
SCHOOL DISTRICTS
AKRON 00
ALBION 00
 ALEXANDER 00
ATTICA 00
BYRON-BERGEN 2/28/90
BATAVIA 4/19/77
ELBA 00
LE ROY 4/14/77
OAKFIELD-ALABAMA 00
PAVILION 00
PEMBROKE 00
 ROYALTON-HARTLAND 00
GREENE COUNTY 50
TOWNS
DOVER 00
EAST FISHKILL 00
GREENVILLE 50
HUNTER 00
JEWETT 00
PAWLING 00
WINDHAM 00
VILLAGES
CATSKILL 45
SCHOOL DISTRICTS
CAIRO-DURHAM 01/15/87
GILBOA-CONESVILLE 00
GREENVILLE 00
HUNTER-TANNERSVILLE 00
MARGARETVILLE 00
PAWLING 00
RAVENA-COEYMANS-SELKIRK 03/18/91
SPACKENKILL 00
WINDHAM-ASHLAND-JEWETT 00
HERKIMER COUNTY
TOWNS
GERMAN FLATTS 97-2
HERKIMER 00
VILLAGES
ILION 00
MOHAWK 97-2
SCHOOL DISTRICTS
HERKIMER 00
HOLLAND PATENT 00
ILION 6/4/97
LITTLE FALLS 00
MOHAWK 00
NEW HARTFORD 00
WEST CANADA VALLEY 00
WHITESBORO 11/21/95
JEFFERSON COUNTY
TOWNS
BROWNVILLE 00
HENDERSON 00
LORRAINE 00
LERAY 00
ORLEANS 00
RODMAN 00
THERESA 00
WATERTOWN 00
VILLAGES
BROWNVILLE 00
THERESA 00
SCHOOL DISTRICTS
CARTHAGE 00
COPENHAGEN 00
GENERAL BROWN 00
INDIAN RIVER 00
 LAFARGEVILLE 00
LYME 00
SACKETS HARBOR 12/14/10
SOUTH JEFFERSON 00
THOUSAND ISLANDS 00
WATERTOWN 00
LEWIS COUNTY
TOWNS
GREIG 00
LEYDEN 00
SCHOOL DISTRICTS
CARTHAGE 00
COPENHAGEN 00
HARRISVILLE 00
 LOWVILLE 00
SOUTH JEFFERSON 00
 VILLAGES
CROGHAN 00
LIVINGSTON COUNTY
VILLAGES
DANSVILLE 00
  SCHOOL DISTRICTS
LEROY 4/14/77
NAPLES 00
MADISON COUNTY
VILLAGES
HAMILTON 95-3
SCHOOL DISTRICTS
FAYETTEVILLE-MANLIUS 00
HAMILTON 00
VERNON-VERONA-SHERRILL 00
MONROE COUNTY
TOWNS
BRIGHTON 00
CHILI 10/21/87
 PERINTON 00
VILLAGES
FAIRPORT 00
SPENCERPORT 00
SCHOOL DISTRICTS
BRIGHTON 00
BYRON-BERGEN 2/28/90
EAST IRONDEQUOIT 00
FAIRPORT 00
HILTON 00
MONTGOMERY COUNTY
CITIES
AMSTERDAM 00
SCHOOL DISTRICTS
AMSTERDAM 07/01/87
SCHOHARIE 07/01/87
NASSAU COUNTY
CITIES
GLEN COVE 7/29/80
LONG BEACH 00
VILLAGES
CEDARHURST 00
EAST ROCKAWAY 00
FARMINGDALE 00
FLORAL PARK 00
GARDEN CITY 00
GREAT NECK ESTATES 00
GREAT NECK PLAZA 00
KENSINGTON 00
LAKE SUCCESS 00
 LYNBROOK 00
MANORHAVEN 01
MASSAPEQUA PARK 00
MUNSEY PARK 00
NORTH HILLS 00
OLD BROOKVILLE 00
OLD WESTBURY 00
PT WASHINGTON NORTH 00
ROCKVILLE CENTRE 00
ROSLYN 00
ROSLYN HARBOR 00
RUSSELL GARDENS 00
SEA CLIFF 00
STEWART MANOR 00
VALLEY STREAM 00
WESTBURY  00
WILLISTON PARK 00
SCHOOL DISTRICTS
AMITYVILLE * 00
BELLMORE 00
BETHPAGE 00
CARLE PLACE 00
EAST MEADOW 00
ELMONT 00
FLORAL PARK-BELLEROSE 00
FRANKLIN SQUARE 00
GARDEN CITY 00
GLEN COVE * 00
GREAT NECK 00
HERRICKS 00
HICKSVILLE 00
ISLAND TREES * 00
JERICHO 00
LOCUST VALLEY 00
LYNBROOK 00
MANHASSET 00
MINEOLA 00
NORTH MERRICK * 00
NORTH SHORE 00
OCEANSIDE 00
PLAINEDGE * 00
PLAINVIEW-OLD BETHPAGE 00
ROCKVILLE CENTRE 00
ROOSEVELT * 00
ROSLYN 00
SYOSSET 00
UNIONDALE 00
UNION FREE #30(VALLEY STREAM) 00
VALLEY STREAM #13 00
VALLEY STREAM #24 00
WESTBURY 00
*RESOLUTION PREDATES 7/24/85 QUESTIONABLE VALIDITY
NIAGARA COUNTY
TOWNS
CAMBRIA 00
LOCKPORT 00
NIAGARA 00
PENDLETON 00
ROYALTON 00
VILLAGES
LEWISTON 00
SCHOOL DISTRICTS
AKRON 00
BARKER 00
LOCKPORT 00
NIAGARA-WHEATFIELD 00
ROYALTON-HARTLAND 00
STARPOINT 00
WILSON 00
ONEIDA COUNTY
TOWNS
NEW HARTFORD 00
SCHOOL DISTRICTS
HOLLAND PATENT 00
NEW HARTFORD 00
ONEIDA 00
ORISKANY 00
VERNON-VERONA-SHERRILL 00
WEST CANADA VALLEY 00
WESTMORELAND 00
WHITESBORO 11/21/95
  ONONDAGA COUNTY
TOWNS
CAMILLUS 00
CICERO 50
CLAY 00
GEDDES 00
 LAFAYETTE 00
LYSANDER 00
SALINA 50
TULLY 25
VILLAGES
LIVERPOOL 00
MANLIUS 00
SOLVAY 25
SCHOOL DISTRICTS
BALDWINSVILLE 06/20/88
CATO-MERIDIAN 00
FAYETTEVILLE-MANLIUS 00
JAMESVILLE-DEWITT                 00
LAFAYETTE                 00
LIVERPOOL 00
LYNCOURT 00
NORTH SYRACUSE 00
SOLVAY 00
TULLY 00
ONTARIO COUNTY
CITIES
CANANDAIGUA 50
TOWNS
PHELPS 10/03/94
SOUTH BRISTOL 00
VICTOR 50 Y
VILLAGES
HOLCOMB 00
PHELPS 00
SCHOOL DISTRICTS
E BLOOMFIELD 4/03/85
CANANDAIGUA 00
LYONS 00
MANCHTER/SHORTSVIL 00
NAPLES 00
NEWARK 00
ORANGE COUNTY
TOWNS
MONROE 00
VILLAGES
HARRIMAN 92‑2
SCHOOL DISTRICTS
CORNWALL 5/22/95
FLORIDA 00
GOSHEN 00
HAVERSTRAW-STONY POINT 00
MARLBORO 00
MONROE-WOODBURY 00
ORLEANS COUNTY
TOWNS
GAINES 00
SHELBY 00
YATES 00
VILLAGES
LYDONVILLE 00
MEDINA 00
SCHOOL DISTRICTS
ALBION 00
BARKER 00
BYRON-BERGEN 2/28/90
OAKFIELD-ALABAMA 00
ROYALTON-HARTLAND 00
OSWEGO COUNTY
SCHOOL DISTRICTS
CATO-MERIDIAN 00
MEXICO 00
OSWEGO 00
SOUTH JEFFERSON 00
OTSEGO COUNTY
TOWNS
ONEONTA 00
PUTNAM COUNTY 00
TOWNS
KENT 50
SOUTHEAST 00
SCHOOL DISTRICTS
BREWSTER 00
LAKELAND 00
NORTH SALEM 00
PAWLING 00
WAPPINGERS 00
RENSSELAER COUNTY
TOWNS
SAND LAKE 00
SCHOOL DISTRICTS
BRITTONKILL 00
GEO. WASHINGTON 00
NEW LEBANON 00
SCHODACK 4/12/78
WYNANTSKILL 00
ROCKLAND COUNTY
TOWNS
CLARKSTOWN 00
ORANGETOWN 00
VILLAGES
NEW HEMPSTEAD 00
NYACK 00
SCHOOL DISTRICTS
CLARKSTOWN 00
HAVERSTRAW-STONY POINT 00
NANUET 00
NYACK 2/9/99
PEARL RIVER 00
SOUTH ORANGETOWN 00
ST. LAWRENCE COUNTY
TOWNS
COLTON 00
LOUISVILLE 00
POTSDAM 00
VILLAGES
POTSDAM 00
SCHOOL DISTRICTS
COLTON-PIERREPONT 00
HARRISVILLE 00
 INDIAN RIVER 00
LISBON 00
POTSDAM 00
SARATOGA COUNTY 00
CITIES
SARATOGA SPRINGS 50 Y Y
TOWNS
BALLSTON 00
CLIFTON PARK 00
GALWAY 00
HADLEY 00
HALFMOON 00
MALTA 00
MOREAU 00
NORTHUMBERLAND 00
SARATOGA 00
WATERFORD 00
 WILTON 00
SCHOOL DISTRICTS
BALLSTON SPA 00
BURNT HILLS-BALLSTON LAKE 00
MECHANICVILLE 00
SCHUYLERVILLE 00
SHENENDEHOWA 00
SOUTH GLENS FALLS 00
STILLWATER 00
 WATERFORD-HALFMOON 00
VILLAGES
SOUTH GLENS FALLS 00
STILLWATER 00
SCHENECTADY COUNTY
TOWNS
ROTTERDAM 00
SCHOOL DISTRICTS
DRAPER 00
MOHANASEN 00
SCHALMONT 01
SCOTIA-GLENVILLE 00
SCHOHARIE COUNTY
TOWNS
GILBOA 00
SCHOOL DISTRICTS
CAIRO-DURHAM 01/15/87
GILBOA-CONESVILLE 00
SCHOHARIE 12/01/76
SCHUYLER COUNTY
VILLAGES
BURDETT 00
SCHOOL DISTRICTS
HAMMONDSPORT 00
ODESSA-MONTOUR 00
TRUMANSBURG 00
SENECA COUNTY 1987-3
TOWNS
SENECA FALLS 1988-1
VILLAGES
WATERLOO 00
SCHOOL DISTRICTS
ROMULUS 11/22/88
TRUMANSBURG 00
STEUBEN COUNTY
TOWNS
CORNING 00
HORNBY 00
SCHOOL DISTRICTS
HAMMONDSPORT 00
HORNELL 50
VILLAGES
NORTH HORNELL 00
SUFFOLK COUNTY
TOWNS
BABYLON regular ex. sched.
EAST HAMPTON 00
RIVERHEAD 00
SHELTER ISLAND 00
SMITHTOWN regular ex. sched.
SOUTHAMPTON 00
SOUTHOLD   00
VILLAGES
BABYLON 20
EAST HAMPTON 00
GREENPORT 00
NORTHPORT 00
OCEAN BEACH 00
QUOGUE 00
SOUTHAMPTON 00
SCHOOL DISTRICTS
AMAGANSETT 00
 AMITYVILLE regular ex. sched.
BABYLON 00
BAYPORT-BLUE POINT * 00
BRIDGEHAMPTON 7/7/92
CENTER MORICHES * 00
COMMACK 00
COMSEWOGUE 00
CONNETQUOT 00
COPIAGUE 00
DEER PARK 00
EAST HAMPTON 00
EAST ISLIP 00
EAST QUOGUE * 00
EASTPORT 00
EASTPORT-SOUTH MANOR 00
ELWOOD 00
Farmingdale School District 00
FIRE ISLAND 00
FISHERS ISLAND 00
HALF HOLLOW HILLS 00
HAMPTON BAYS 00
HARBORSFIELD 00
HAUPPAUGE 00
HUNTINGTON 00
KINGS PARK 00
LINDENHURST 00
LONGWOOD 00
MATTITUCK-CUTCHOGUE 00
MIDDLE COUNTRY 00
MILLER PLACE 00
MONTAUK 00
MT. SINAI 00
NORTHPORT-E. NORTHPORT 00
OYSTER PONDS 00
ROCKY POINT * 00
SAG HARBOR 00
SACHEM 00
SHELTER ISLAND 00
SHOREHAM-WADING RIVER 00
SMITHTOWN 00
SOUTHAMPTON 00
SOUTHOLD 00
SOUTH HUNTINGTON 00
SOUTH MANOR 00
SPRINGS 00
SYOSSET 00
THREE VILLAGE 00
TUCKAHOE 00
WAINSCOTT 00
WEST BABYLON 00
WEST ISLIP 00
WESTHAMPTON BEACH * 00
WILLIAM FLOYD 00
                                          
* RESOLUTION PREDATES 7/24/85 QUESTIONABLE VALIDITY
NOTE: Pursuant to section 485-b(11) and 1999 Suffolk County Local Law No. 15, the County local law governs the exemption's administration throughout the County and supersedes all previously adopted local laws and resolutions (noted in italics).  Those prior local laws and resolutions are included above for historical purposes only.  Subsequently enacted local laws and resolutions are noted in regular type.
                        
SULLIVAN COUNTY
TOWN
COCHECTON 00
FREMONT 00
ROCKLAND 11/19/84
VILLAGES
LIBERTY 50
MONTICELLO 7/16/79
SCHOOL DISTRICTS
DELAWARE VALLEY-JEFFERSONVILLE 00
MONTICELLO 7/27/95
ROSCOE 00
TIOGA COUNTY 00
TOWNS
NICHOLS 00
OWEGO 00
TIOGA 00
SCHOOL DISTRICTS
DRYDEN 4/27/94
NEWARK VALLEY 00
OWEGO-APALACHIN 00
TIOGA 00
WAVERLY 2/19/86
TOMPKINS COUNTY 00
CITIES
ITHACA 00
VILLAGES
CAYUGA HEIGHTS 00
LANSING 01
SCHOOL DISTRICTS
DRYDEN 4/27/94
NEWARK VALLEY 00
ODESSA-MONTOUR 00
TRUMANSBURG 00
ULSTER COUNTY
SCHOOL DISTRICTS
HIGHLAND 00
MARLBORO 00
RONDOUT VALLEY 00
WARREN COUNTY 00
TOWNS
HAGUE 00
LAKE GEORGE 00
THURMAN 00
SCHOOL DISTRICTS
GLENS FALLS 00
LAKE GEORGE 00
NORTH WARREN 00
QUEENSBURY 00
WARRENSBURG 00
WASHINGTON COUNTY
SCHOOL DISTRICTS
FORT EDWARD 00
LAKE GEORGE 00
PUTNAM 00
SCHUYLERVILLE 00
STILLWATER 00
WAYNE COUNTY
TOWNS
WILLIAMSON 89-2
SCHOOL DISTRICTS
CATO-MERIDIAN 00
LYONS 00
NEWARK 00
WILLIAMSON 00
WESTCHESTER COUNTY 00
CITIES
RYE 00
YONKERS 00
WHITE PLAINS 00
TOWNS
BEDFORD 00
EASTCHESTER 00
GREENBURGH 00
HARRISON 00
LEWISBORO 00
MAMARONECK 00
MOUNT PLEASANT 00
NEW CASTLE 00
NORTH CASTLE                     00
NORTH SALEM 00
OSSINING 00
POUND RIDGE 00
RYE 00
SCARSDALE 00
SOMERS 01
YORKTOWN 00
VILLAGES
ARDSLEY 00
BRIARCLIFF MANOR 00
ELMSFORD 00
MAMARONECK 00
MOUNT KISCO 00
PELHAM MANOR 00
PLEASANTVILLE 00
PORT CHESTER 00
RYE BROOK 00
SCARSDALE 00
SCHOOL DISTRICTS
ARDSLEY 00
ARMONK * 00
BEDFORD * 00
BLIND BROOK-RYE 00
BRIARCLIFF MANOR * 00
BYRAM HILLS 00
CHAPPAQUA 00
DOBBS FERRY * 00
EDGEMONT * 00
ELMSFORD * 00
GREENBURGH NO 7 00
HARRISON * 00
HASTINGS ON HUDSON * 00
IRVINGTON * 00
LAKELAND 00
MOUNT PLEASANT * 00
NORTH SALEM 00
PEEKSKILL 00
PLEASANTVILLE * 00
POCANTICO HILLS 00
RYE 00
SCARSDALE 00
SOMERS 00
VALHALLA 00
WHITE PLAINS 00
YONKERS 00
YORKTOWN 00
* RESOLUTION PREDATES 7/24/85 QUESTIONABLE VALIDITY
WYOMING COUNTY
SCHOOL DISTRICTS
ALEXANDER 00
ATTICA 00
HOLLAND 00
IROQUOIS 00
PAVILION 00
WARSAW 00
YATES COUNTY
TOWNS
ITALY 00
Updated: November 25, 2014