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Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Residential - Other Than Multiple Dwellings

Section 4.01 - RPTL Section 485-s (Ossining/Greenburgh)

RPTL section 485-s Exemption codes
Residential Property In Certain Counties RPTL Section 485-s
Exemption Code(s)
Exemption Code(s):
 Greenburgh 4010_
 Ossining 4011_

Year Originally Enacted: 2016

Related Statutes: None

Summary: To the extent allowed by local option, in a town with a population of not less than 85,000 and not more than 95,000 persons or in a town with a population of not less than 37,000 and not more than 38,000 persons, in a county with a population of not less than 930,000 and not more than 1,200,000 persons, according to the latest U.S. census, eligible 1, 2, or 3 family residential property or if the town is an approved assessing unit, a dwelling that is held in a condominium form of ownership and classified in the homestead class, is partially exempt from general municipal, school, and special district taxes in the first year of a full value revaluation. The amount of the exemption is limited to a declining percentage of the increase in equalized assessed value resulting from the full value revaluation exclusive of any increase due to physical change or the removal or reduction of an exemption.  The exemption is limited to the first year in which the revaluation assessments are entered on the assessment roll and the following year.  

  1. Eligibility requirements:
    1. Ownership requirements: The property must be owned by the same owner as who appeared on the assessment roll on which the full value revaluation is implemented. The property must be eligible to receive either the STAR exemption or the STAR credit.   
                                       
    2. Property location requirements: The property must be located in a town with a population of not less than 85,000 and not more than 95,000 persons or one with not less than 37,000 and not more than 38,000 persons in a county with a population of not less than 930,000 and not more than 1,200,000 persons as determined by the latest U.S. census. Currently, only the towns of Greenburgh and Ossining in Westchester County meet these requirements.  

    3. Property use requirements: The property must be a 1, 2, or 3 family residential property or if the town is an approved assessing unit, a dwelling that is held in a condominium form of ownership and classified in the homestead class.

    4. Certification by state or local government:  The property must have a certificate of occupancy or a temporary certificate of occupancy. The property must have no delinquent taxes as of the taxable status date for the assessment roll on which the exemption will be applied. A town may, through passage of a local law, may also limit the exemption only to properties whose full value increase exceeds a set value threshold as specified in the local law and/or to properties that have no building code violations (see Local Option below).

    5. Required construction start date or other time requirement: The exemption must be initiated in the first year in which revaluation assessments are entered on the assessment roll.

       
  2. Local option: Yes - A town that has conducted a full value revaluation may adopt the exemption through passage of a local law in the first year of the revaluation. The exemption also applies to any county, village, school district, or special district that levies taxes on the assessment roll prepared by the adopting town. 

    The town also has two options available upon adopting the exemption:

    1. Limitation- The adopting town may choose to limit eligibility to eligible residential property whose full value increase exceeds a set value threshold as specified in the local law.

    2. Building Code Violations- The adopting town may opt to grant exemptions only to those properties that do not have building code violations.

     
  3. Limitation on exemption:
    Limitation on exemption
       General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    Special
    Assessments
    1. Amount

    Percentage of
    increase in full
    value assessment

    Percentage of
    increase in full
    value assessment
    Percentage of
    increase in full
    value assessment
    No
    exemption
    allowed
    2. Duration 2 years 2 years 2 years No
    exemption
    allowed
    3. Taxing Jurisdiction

    a. County or County Special Districts

    Ex NA Ex Tax

    b. City

    NA NA NA Tax

    c. Town or Town Special District

    Ex NA Ex Tax

    d. Village

    Ex NA NA Tax

    e. School District

    NA Ex** NA NA
        Ex-Exempt      Tax-Taxable      NA-Not Applicable


     

  4. Payments in lieu of taxes: None required.

  5. Calculation of exemption:
    1. General municipal and school district taxes:  The exemption amount shall be equal to a percentage of the exemption base.  The exemption base is the amount by which the assessed value of the property on the assessment roll upon which a revaluation has been implemented exceeds the equalized assessed value on the previous year’s assessment roll.  Any increase due to physical change or the removal or reduction of an exemption should not be included.
       Calculation of exemption
      Exemption year Exemption amount
      1 66% of exemption base
      2 33% of exemption base

      If any part of a parcel is fully or partially removed due to fire, demolition, destruction, or new exemption, the exemption amount must be reduced proportionally.

      If the revaluation assessment of a property is reduced due to a Small Claims or Tax Certiorari action, the exemption amount should be recomputed accordingly.

    2. Special Ad Valorem Levies and special assessments: For special ad valorem levies see Calculation of Exemption, General Municipal and School District taxes above. No exemption is allowed for special assessments.


  6. Coding of exemption on assessment roll:
    Coding of exemption on assessment roll
    Code Description of alternative codes possible
    4010_ Town of Greenburgh
    4011_ Town of Ossining

    Assessment roll section(s): Taxable (RPS Section 1).

    Note: These codes 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.

  7. Filing requirements (owner or occupant of property): Applicants for exemption on the 2016 assessment roll in the Towns of Ossining and Greenburgh apply by the date prescribed in the locality adopting the exemption using a form developed by the applicable town.  If another full value revaluation is conducted after 2016 and the town opts to authorize the exemption again, the application will be made on a form prescribed by the Commissioner.

     

  8. Reporting requirements (assessor): None.
     
  9. Similar exemptions: None

 

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