The New York State

Department of Taxation and Finance

Andrew M. Cuomo - Governor
Thomas H. Mattox - Commissioner

Exemptions from Real Property Taxation in New York State: 2010 County, City & Town Assessment Rolls

APPENDIX A

Explanation of Codes and Terms Used

1.	Exemption Code: A five-digit identification number used for designating each specific exemption type. The first of the five digits can have a value of 1, 2, 3, or 4, and these values can be interpreted as follows:

Value	Meaning
1.	Public owner, exemption not limited by State law in amount, duration, or tax purpose.
2.	Private owner, exemption not limited by State law in amount, duration, or tax purpose.
3.	Public owner, exemption limited by State law in amount, duration, or tax purpose
4.	Private owner, exemption limited by State law in amount, duration, or tax purpose.

The second, third, and fourth digits are read together and constitute a unique code for each exemption statute. The fifth digit, which can have a value ranging from zero to 7, identifies the tax purposes for which the exemption is granted and it can be interpreted as follows:

Value	Meaning
0.	Exempt for county, city/town, and school purposes.
1.	Exempt for county, and city/town purposes.
2.	Exempt for county purposes.
3.	Exempt for city/town purposes.
4.	Exempt for school purposes.
5.	Exempt for county and school purposes.
6.	Exempt for city/town and school purposes.
7.	Exempt for village purposes.
_.	(Underline) More than one entry possible (local-option exemptions).

2.	Number of Parcels or Parcel Count: The total number of parcels of real property in the county or municipality, including wholly exempt parcels.

3.	Number of Exempt Parcels: The total number of parcels on the assessment roll which carry at least one exemption code.

4.	Number of Exemptions: Total number of exemptions of the type in question (whole or partial). Will not equal the number of exempt parcels since a given parcel may have multiple exemptions.

5.	Wholly Exempt: Exemptions which provide full relief from taxes levied for all taxing purposes. Includes the assumption, for tables other than B3, that invalid or incomplete exemption codes beginning with 1 or 2 indicate wholly exempt property.

6.	Partly Exempt: Exemptions which are limited in amount, duration, or taxing purpose. Includes the assumption, for tables other than B3, that invalid or incomplete exemption codes beginning with 3 or 4 indicate partially exempt property.

7.	Total Equalized Value (000): Total assessed value of all parcels on assessment roll divided by the decimal representation of the appropriate state equalization rate. For the 2010 assessment rolls, the market value standard for equalization rates was July 1, 2009. Equalization rates are based on assessments and market values of taxable property only.

8.	Total Equalized Value of Exempt Parcels (000): Total assessed value of exempt parcels divided by the decimal representation of the appropriate state equalization rate or class equalization rate.

9.	Equalized Exempt Value (000) or Eq. Val. (000): Exempt assessed value divided by the decimal representation of the state equalization rate or class equalization rate.

10.	2010 Eq. Rate: The state equalization rate, or class equalization rates.

11.	Invalid Exemption Codes: Reported exemption codes which are neither currently valid nor were previously valid. Expressed as a percent of the total number of exemptions coded.

12.	Incomplete Exemption Codes: Reported exemption codes which were previously, but are not currently, valid. Expressed as a percent of the total number of exemptions coded.

13.	Exempt for County Purposes: Exemptions coded with a five-digit number ending in 0, 1, 2, or 5.

14.	Exempt for City/Town Purposes: Exemptions coded with a five-digit number ending in 0, 1, 3, or 6.

15.	Exempt for School Purposes: Exemptions coded with a five-digit number ending in 0, 4, 5, or 6.

16.	Pct. of Total Parcels Exempt: Number of exempt parcels divided by the total number of parcels, expressed as a percentage.

17.	Pct. of All Exem. in Cnty.: The number of exemptions of the type in question divided by the total number ofexemptions in the county, expressed as a percentage.

18.	Exempt Value as a Pct. of Total Value: Table B3 -- Equalized value of exemptions of each type divided by total equalized value, expressed as a percentage.

19.	Pct. of Total County (State) Exempt Value: Exemptions of each type divided by total equalized value of exempt parcels only, expressed as a percentage.

20.	Pct. of Exempt Value: Equalized value of exemption category in question in relation to total equalized value of all other exemptions granted.

21.	Pct. of Equal. Value: (Table B1) Equalized value of exemption divided by total equalized value, expressed as a percentage.

ABBREVIATIONS USED

Legal References:
Abbreviation	Definition
AG-MKTS L ART CULT L BNKG L CLS UCON L COUNTY L E C L EDUC L GEN MUNY L INS L MCK UCON L NPCL P H FI L PUB AUTH L PUBL HEL L PUB HSNG L RACING L RAP TRAN L RPTL RSS L SOC SERV L SPECIAL ACTS STATE L TRANS L UCON L U S PUB L VIENNA CON CONSULAR VIENNA CON DIPLOMATIC	Agriculture and Markets Law Arts and Cultural Affairs Law Banking Law Unconsolidated Laws (Consolidated Laws Service County Law Environmental Conservation Law Education Law General Municipal Law Insurance Law Unconsolidated Laws (McKinney's) Not-For-Profit Corporation Law Private Housing Finance Law Public Authorities Law Public Health Law Public Housing Law Racing, Pari-Mutuel Wagering and Breeding Law Rapid Transit Law Real Property Tax Law Retirement and Social Security Law Social Services Law Special Legislative Acts Enacted Prior to 1902 State Law Transportation Law Unconsolidated Laws (McKinney's) United States Code Vienna Convention on Consular Relations Vienna Convention on Diplomatic Relations

Other Abbreviations:
Abbreviation	Definition
AG AGRIC ANTA AUTH BASI BLDG BOCES BSNS CERT CHAR CO COMM CON CONS OR CONST CONT OR CONTR COR OR CORP COS CTR CULT DEV OR DEVEL DIST DIV EDUC ECUC'L EMER EROS ESTAB FACLTY FED HDFC HOSP HSNG HURR I/S IMP IND OR INDUST INDIV INST LDHC LTD MAINT MED MFG MHA MULT DW MUN OR MUNI NBA NHL NONP OR NONPROF NYSBEA O/S ORGNZTN OTB PANY&NJ PKG PROF PROJ PUB PUR OR PURP PVT REDEV RELIG REN RES RETIRE RR SCI SER SIM SOC SPEC STA STR SWR OR SEWR TR UDC UNDRG UNIV URB VG OR VLG VOL	Agency Agricultural American National Theater and Academy Authority Basin Building Board of Cooperative Educational Services Business Certified Charitable County Commercial Conservation Construction Control Corporation Counties Center Cultural Development District Dividend Education Educational Emergency Erosion Established Facility Federal Housing Development Fund Company Hospital Housing Hurricane Inside Improvement Industrial Individual Institute Limited Dividend Housing Company Limited Maintenance Medical Manufacturing Municipal Housing Authority Multiple Dwelling Municipal National Basketball Association National Hockey League Nonprofit NYS Board of Equalization and Assessment Outside Organization Off Track Betting Port Authority of New York and New Jersey Parking Profit Project Public Purpose Private Redevelopment Religious Renewal Residence Retirement Railroad Science Service Similar Society Special or Specified Station Street Sewer Treatment Urban Development Corporation Underground University Urban Village Volunteer

Please send general questions or comments to Harry Lawyer.