Exemption Administration Manual, Part 1: New York State Government - Section 4.02
Assessor Manuals
Section 4.02
Table 1: Year Enacted, related statutes, and duration of authority.
| A. Civic center and sports authorities | ||||||
|---|---|---|---|---|---|---|
| Public authority | Year original enacted | Related statutes | Year | Duration of authority | ||
| or (condition) | After authority expiration property transferred to | |||||
| 1. | Albany Convention Center Authority | 2004 | Pub Auth L §2675-n | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | NS |
| 2. | NYC Sports Authority | 1973 | Pub Auth L §2516 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | New York City |
| 3. | NY Convention Center Operating Corporation | 1979 | Pub Auth L §2568 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | NS |
| 4. | NYS Industrial Exhibit Authority | 1939 | Pub Auth L §1660 | NS | NS | NS |
| 5. | NYS Olympic Regional Development Authority | 1981 | Pub Auth L §2624 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | New York State |
| 6. | Oneida County Sports Facility Authority | 1992 | Pub Auth L §2052-I | NS | until NYS law terminates | Oneida County |
| 7. | Saratoga Springs City Center Authority | 2032 | Pub Auth L §2490-n | 2032 | when bonds and liabilities have been paid | C/Saratoga Springs |
| 8. | Upper Mohawk Valley Memorial Auditorium Authority | 1996 | Pub Auth L §1949-b | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Oneida County |
NS -- Not specified in law
| B. Industrial Development and Market Authorities | ||||||
|---|---|---|---|---|---|---|
| Public authority | Year originally enacted | Related statutes | Year | Duration of authority | ||
| or (condition) | After authority expiration property transferred to | |||||
| 1. | Auburn Industrial Development Authority | 1969 | Pub Auth L §2326 | NS | when bonds and liabilities have been paid | C/Auburn |
| 2. | Central New York Regional Market Authority | 1933 | Pub Auth L §833 | NS | perpetual existence | NS |
| 3. | Genesee Valley Regional Market Authority | 1951 | Pub Auth L §886 | NS | NS | NS |
| 4. | Long Island Market Authority Corporation | 1999 | Pub Auth L §912 | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | Cities, towns, and villages in Suffolk County |
| 5. | NYS Job Development Authority | 1961 | Pub Auth L §1806 | NS | NS | NS |
| 6. | Troy Industrial Development Authority | 1967 | Pub Auth L §1963 | 7/1/98 | until all its liabilities have been met and its bonds have been paid in full or otherwise discharged. | C/Troy |
| C. Transportation Authorities | ||||||
|---|---|---|---|---|---|---|
| Public authority | Year originally enacted | Related statutes | Year | Duration of authority | ||
| or (condition) | After authority expiration property transferred to | |||||
| 1. | Albany County Airport Authority | 1993 | a. exemption - Pub Auth L §2792 b. payments in lieu |
NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | Albany County |
| 2. | Capital District Transportation Authority | 1970 | a. exemption - Pub Auth L §1316 b. payments in lieu of taxes - Pub Auth L §1318 |
NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York State |
| 3. | Central New York Regional Transportation Authority | 1970 | a. exemption - Pub Auth L §1341 b. payments in lieu of taxes - Pub Auth L §1343 |
NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York State |
| 4. | Chautauqua, Cattaraugus, Allegany, and Steuben Southern Tier Extension Railroad | 2000 | Pub Auth L §2642-h | 2030 | as long as authority has bonds or other obligations outstanding, or until its existence has been terminated by law | Chautauqua, Cattaraugus, Allegany, and Steuben Counties |
| 5. | Harrison Parking Authority | 2004 | Pub Auth L §1570-m | 2054 | until all its liabilities have been met and its bonds have been paid in full or otherwise discharged | V/Harrison |
| 6. | Metropolitan Transportation Authority | 1965 | Pub Auth L §1275 | NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York State |
| 7. | Middletown Parking Authority | 1986 | Pub Auth L §1621-n | 2012 | when all its liabilities and duties have been met and its bonds and notes have been paid in full or otherwise discharged | C/Middletown |
| 8. | Monroe County Airport Authority | 1989 | Pub Auth L §2766 | NS | for one year after all its bonds have been fully paid and discharged | Monroe County |
| 9. | NYC Transit Authority | 1953 | Pub Auth L §1216 | NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York City |
| 10. | NYC Transit Construction Fund | 1972 | Pub Auth L §1225-p | NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York State |
| 11. | Niagara Frontier Transportation Authority | 1967 | a. exemption - Pub Auth L §1299-o b. payments in lieu |
NS | until NYS law terminates, but not before bonds and liabilities have been paid | a. C/Buffalo projects - C/Buffalo b. all other property - New York State |
| 12. | Nyack Parking Authority | 1991 | Pub Auth L §1622-n | 2015 | when all its liabilities and duties have been met and its bonds and notes have been paid in full or otherwise discharged | V/Nyack |
| 13. | Ogdensburg Bridge and Port Authority* | 1960 | Pub Auth L §710(1) | NS | when bonds and liabilities have been paid | a. property located in NYS - New York State
b. property located in |
| 14. | Oswego Port Authority | 1955 | Pub Auth L §1366 | NS | NS | NS |
| 15. | Rochester-Genesee Regional Transportation Authority |
1969 | a. exemption - Pub Auth L §1299-qq b. payments in lieu |
NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York State |
| 16. | Schenectady Parking Authority | 1987 | Pub Auth L§1599-n | 2002 | when bonds have been paid and all liabilities and duties have been met | C/Schenectady |
| 17. | Syracuse Regional Airport Authority | 2011 | Pub Auth L §2799-qqq | NS | one year after all its bonds have been fully paid and discharged | C/Syracuse |
| 18. | Thousand Islands Bridge Authority | 1939 | Pub Auth L §585(1) | NS | when bonds created before 4/1/81 have been paid or Jefferson County Board of Supervisors assumes control of authority's liabilities | a. property located in NYS - Jefferson County b. property located in Canada - Province of Ontario |
| 19. | Triborough Bridge and Tunnel Authority | 1939 | Pub Auth L §566 | 1944 | when bonds and liabilities have been paid | a. convention center - NYS b. all other property - NYC |
NS - Not specified in law
* Successor to Ogdensburg Bridge Authority, created in 1950, and Ogdensburg Port Authority, created in 1958.
| D. Water Supply, Waste Disposal, and Resource Recovery Authority | ||||||
|---|---|---|---|---|---|---|
| Public authority | Year originally enacted | Related statutes | Year | Duration of authority | ||
| or (condition) | After Authority Expiration Property Transferred to | |||||
| 1. | Albany Municipal Water Finance Authority | 1986 | Pub Auth L §1115-t | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | C/Albany, unless otherwise agreed to by the city and the authority or otherwise specified by the state law terminating the existence of the authority |
| 2. | Albany Water Board | 1986 | Pub Auth L §1115-j | NS | until NYS law terminates, but not before provision for satisfaction of its contractual duties or obligations has been made | C/Albany |
| 3. | Alfred, Almond, Hornellsville Sewer Authority | 1995 | Pub Auth L §1147-q | NS | until terminated by NYS law, but not before provision for payments of its bonds and other obligations has been made | NS |
| 4. | Buffalo Municipal Water Finance Authority | 1985 | Pub Auth L §1048-u | NS | until NYS law terminates, but not before bonds and liabilities have been paid | C/Buffalo |
| 5. | Buffalo Water Board | 1985 | Pub Auth L §1048-k | NS | so long as contractual duties or obligations are outstanding and until terminated by NYS law | C/Buffalo |
| 6. | Cayuga County Water | 1995 | Pub Auth L §1199-nnnn* | NS | until terminated by NYS law, but not before and Sewer Authority provision for payment of its bonds and other obligations has been made | Cayuga County |
NS - Not specified by law
* Two §§1199-nnnn exist in law.
| D. Water Supply, Waste Disposal, and Resource Recovery Authority (continued) | ||||||
|---|---|---|---|---|---|---|
| Public Authority | Year Originally Enacted | Related Statutes | Year | Duration of Authority | ||
| or (Condition) | After Authority Expiration Property Transferred to | |||||
| 7. | Clifton Park Water Authority | 1990 | Pub Auth L §1120-n | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | T/Clifton Park |
| 8. | Dutchess County Resource Recovery Agency | 1982 | Pub Auth L §2047-n | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | Dutchess County |
| 9. | Dutchess County Water and Wastewater Authority | 1991 | Pub Auth L §1134* | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | Dutchess County |
| 10. | Eastern Rensselaer County Solid Waste Management Authority | 1989 | Pub Auth L §2050-nn | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | All or some of the following:
Towns of Stephentown, Berlin, Petersburg, Grafton, Hoosick, Pittstown, Poestenkill, Schaghticoke, Sand Lake, Nassau, Schodack, Brunswick and Villages of Schaghticoke, Castleton-on-Hudson, Nassau, Valley Falls, Hoosick |
| 11. | Erie County Water Authority | 1949 | Pub Auth L §1063 | 1961 | when bonds and liabilities have been paid | Erie County |
| 12. | Franklin County Solid Waste Management Authority | 1988 | Pub Auth L §2051-n | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | Franklin County |
NS - Not specified by law
** Two §§1134 exist in law.
| D. Water Supply, Waste Disposal, and Resource Recovery Authority (continued) | ||||||
|---|---|---|---|---|---|---|
| Public authority | Year originally enacted | Related statutes | year | Duration of authority | ||
| or (condition) | After authority expiration property transferred to | |||||
| 13. | Great Neck North Water Authority * | 1985 | Pub Auth L §1197-m | NS | until NYS law terminates, but not before bonds and liabilities have been paid | municipalities within authority district |
| 14. | Islip Resource Recovery Authority | 1982 | Pub Auth L §2046-n | NS | when bonds and liabilities have been paid | T/Islip |
| 15. | Livingston County Water and Sewer Authority | 1995 | Pub Auth L §1199-mmmm** | NS | until terminated by NYS law, but not before provision for payment of its bonds and other obligations has been made | Livingston County |
| 16. | Monroe County Water Authority | 1950 | Pub Auth L §1105 | NS | when bonds and liabilities have been paid | Monroe County |
| 17. | Montgomery, Otsego, Schoharie Solid Waste Management Authority | 1987 | Pub Auth L §2041-m | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | Montgomery, Otsego, and Schoharie Counties |
| 18. | Nassau County Sewer and Storm Water Finance Authority | 2003 | Pub Auth L §1232-m | NS | until terminated by NYS law, but not before provision for payment of its bonds and other obligations has been made | Nassau County |
| 19. | Niagara Falls Public Water Authority | 2002 | Pub Auth L §1230-s | NS | until NYS law terminates, but not before bonds and liabilities have been paid | C/Niagara Falls or to the municipality from which it was acquired |
| 20. | Niagara Falls Water Board | 2002 | Pub Auth L §1230-s | NS | until NYS law terminates, but not before bonds and liabilities have been paid | C/Niagara Falls or to the municipality from which it was acquired |
| 21. | NYC Municipal Water Finance Authority | 1984 | Pub Auth L §1045-u | NS | until terminated by NYS law, but not before provision for payment of its bonds and other obligations has been made | New York City |
| 22. | NYC Water Board | 1984 | Pub Auth L §1045-k | NS | until NYS law terminates, but not before its contractual obligations and duties have been satisfied | New York City |
| 23. | NYS Environmental Facilities Corporation | 1967 | exemption and payments in lieu of taxes - Pub Auth L §1296 | NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York State |
| 24. | North Country Development Authority | 1985 | Pub Auth L §2719 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Jefferson, Lewis and St. Lawrence Counties |
| 25. | North Hempstead Solid Waste Management Authority | 1984 | Pub Auth L §2049-o | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | T/North Hempstead |
| 26. | Oneida-Herkimer Solid Waste Management Authority | 1988 | Pub Auth L §2049-nn | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Oneida and Herkimer Counties |
| 27. | Onondaga County Resource Recovery Agency | 1981 | Pub Auth L §2045-n | NS | when bonds and liabilities have been paid | Onondaga County |
| 28. | Onondaga County Water Authority | 1951 | Pub Auth L §1163 | 1963 | when bonds and liabilities have been paid | Onondaga County |
| 29. | Orange County Water Authority | 1987 | Pub Auth L §1199-oo | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Orange County |
| 30. | Rensselaer County Water and Sewer Authority | 1986 | Pub Auth L §1199-n | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Rensselaer County |
| 31. | Rockland County Solid Waste Management Authority | 1993 | Pub Auth L §2053-p | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Rockland County |
| 32. | Saratoga County Water Authority | 1990 | Pub Auth L §1199-nnn | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Saratoga County |
| 33. | Southeastern Nassau County Water Authority | 1991 | Pub Auth L §1174-n | NS | until NYS law terminates or by vote of all members of the board of directors, but not before provision for payment of its bonds and other obligations has been made | Towns within district |
| 34. | Suffolk County Water Authority | 1950 | Pub Auth L §1082 | NS | when bonds and liabilities have been paid | Suffolk County |
| 35. | Ulster County Resource Recovery Agency | 1986 | Pub Auth L §2050-n | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Ulster County |
| 36. | Upper Mohawk Valley Regional Water Board | 1994 | exemption and payments in lieu of taxes - Pub Auth L §§1226-r, 1226-bb | NS | until NYS law terminates, but not before provision for satisfaction of its contractual duties and obligations has been made | Property acquired by Water Board from either the City of Utica or its Board of Water Supply, except property identified at the time of transfer as Southern Reservoir Property: City of Utica
Southern Reservoir Property: Jointly, City of Utica and Town of New Hartford All other property: Jointly, City of Utica and towns and villages in the Water Board's service area, defined as the entirety of each municipality receiving water from the City of Utica or its Board of Water Supply at the time the Upper Mohawk Valley Regional Water Board and Water Finance Authority were created, subject to future expansion/contraction by state law |
| 37. | Upper Mohawk Valley Regional Water Finance Authority | 1994 | Pub Auth L §1226-r | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Jointly, City of Utica and towns and villages in authority's service area (see #36 above for definition of service area) |
| 38. | Wayne County Water and Sewer Authority | 1987 | Pub Auth L §1199-nn | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | Wayne County |
| 39. | Western Finger Lakes Solid Waste Management Authority | 1986 | Pub Auth L §2738 | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | Ontario, Seneca, Wayne, and Yates Counties |
| 40. | Western Nassau County Water Authority | 1990 | Pub Auth L §1198-n | NS | until NYS law terminates or by vote of all members of the board of directors, but not before provision for payment of its bonds and other obligations has been made | Towns within district |
| 41. | Wilton Water and Sewer Authority | 1991 | Pub Auth L §1135*** | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | T/Wilton |
NS - Not Specified in law
* Supersedes Great Neck Water Authority, terminated by L. 1985, Ch. 795.
** Two §§1199- mmmm exist in law.
***Two §§1135 exist in law.
| E. Miscellaneous Authorities | ||||||
|---|---|---|---|---|---|---|
| Public Authority | Year Originally Enacted | Related Statutes | Year | Duration of Authority | ||
| or (Condition) | After Authority Expiration Property Transferred to | |||||
| 1. | Battery Park City Authority | 1968 | Pub Auth L §1981 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | New York State |
| 2. | Buffalo Fiscal Stability Authority | 2003 | Pub Auth L §3869 | 2037 | until its control, advisory or other responsibilities, and it liabilities have been discharged | City of Buffalo |
| 3. | Bethpage Park Authority | 1939 | Pub Auth L §211 | 1944 | when bonds and liabilities have been paid | New York State |
| 4. | Clifton-Fine Health Care Corporation | 1999 | Pub Auth L §3615 | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | As established by agreements between the corporation and the towns of Clifton and Fine, and may include transfer of property to those towns |
| 5. | Erie County Medical Center Corporation | 2003 | Pub Auth L §3640 | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | Erie County |
| 6. | Green Island Power Authority | 1986 | Pub Auth L §1020-m | 1998 | when all bonds and liabilities have been paid in full or otherwise discharged | V/Green Island |
| 7. | Hudson-Mohawk Urban Cultural Park Commission | 1987 | Pub Auth L §2637 | NS | NS | NS |
| 8. | Long Island Power Authority | 1986 | Pub Auth L §1020-p | NS | until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made | NS |
| 9. | Nassau Health Care Corporation | 1997 | Pub Auth L §3414 | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | Nassau County |
NS - Not specified in law
| E. Miscellaneous Authorities (continued) | ||||||
|---|---|---|---|---|---|---|
| Public Authority | Year Originally Enacted | Related Statutes | Year | Duration of Authority | ||
| or (Condition) | After Authority Expiration Property Transferred to | |||||
| 10. | North Country Power Authority | 2010 | Pub Auth L §1021-l | 2020 | until NYS law terminates, but not before provision for payment for outstanding securities has been made | NS |
| 11. | NY Local Government Assistance Corporation | 1990 | Pub Auth L §3245 | NS | until six months after all its liabilities have been met | New York State |
| 12. | NYC Municipal Assistance Corporation | 1975 | Pub Auth L §3019 | NS | one year after all bonds and liabilities have been paid | New York State |
| 13. | NYC School Construction Authority | 1988 | Pub Auth L §1742 | NS | until NYS law terminates | New York City |
| 14. | NYC Stabilization Reserve Corporation | 1974 | Pub Auth L §2545 | NS | until NYS law terminates, but not before bonds and liabilities have been paid | New York City |
| 15. | NYS Dormitory Authority | 1944 | Pub Auth L §1685 | NS | NS | NS |
| 16. | NYS Energy Research and Development Authority | 1962 | Pub Auth L §1861 | NS | NS | NS |
| 17. | NYS Mortgage Agency | 1970 | Pub Auth L §2413 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | New York State |
| 18. | NYS Municipal Bond Bank Agency |
1972 | Pub Auth L §2443 | NS | until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made | New York State |
| 19. | NYS Power Authority | 1931 | Pub Auth L §1012 | NS | perpetual existence | NS |
| 20. | NYS Science and Technology Foundation* | 1981 | Pub Auth L §3107 | NS | until NYS law terminates | New York State |
| 21. | Roswell Park Cancer Institute Corporation | 1997 | Pub Auth L §3566 | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | New York State |
| 22. | Schenectady Metroplex Development Authority |
1988 | Pub Auth L §2667 | NS | NS | Schenectady County |
| 23. | Suffolk County Judicial Facilities Agency | 1999 | Pub Auth L §2350-M | NS | until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made | Suffolk County |
| 24. | Troy Municipal Assistance Corporation | 1995 | Pub Auth L §3019 | NS | one year after all bonds and liabilities have been paid | New York State |
NS - Not specified in law
*Originally created in 1963, the authority was reconstituted in1981.
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