Exemption Administration Manual, Part 1: New York State Government - Section 4.02

Assessor Manuals

Section 4.02

Table 3: Extent of Exemption

A. Civic Center and Sports Authorities
Table 3 Extent of exemption
Public Authorities	County or county Special District			City		Town or town Special District			Village		School district
Public Authorities	General municipal taxes	Special ad valorem levies	Special assessments	General Municipal Taxes	Special Assessments	General Municipal Taxes	Special Ad Valorem Levies	Special Assessments	General Municipal Taxes	Special Assessments	School District Taxes
A. Civic Center and Sports Authorities
1. Albany Convention Center Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
2. NYC Sports Authority*	NA	NA	NA	Ex	Ex	NA	NA	NA	NA	NA	Ex
3. NY Convention Center Operating Corporation	NA	NA	NA	Ex	Tax	NA	NA	NA	NA	NA	Ex
4. NYS Industrial Exhibit Authority	Ex	Tax	Tax	NA	NA	Ex	Tax	Tax	Ex	Tax	Ex
5. NYS Olympic Regional Development Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
6. Oneida County Sports Facility Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
7. Saratoga Springs City Center Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
8. Upper Mohawk Valley Memorial Auditorium	Ex	Ex	Ex**	Ex	Ex**	Ex	Ex	Ex**	Ex	Ex**	Ex
* A board of directors has never been appointed for the NYC Sports Authority. **Except for water and pure water fees or charges as may be negotiated by any public corporation.
B. Industrial Development and Market Authorities
1. Auburn Industrial Development Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
2. Central New York Regional Market	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
3. Genesee Valley Regional Market	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
4. Long Island Market Authority	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
5. NYS Job Development Authority	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
6. Troy Industrial Development Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
* Authority property located outside Suffolk County is exempt by local option.
C. Transportation Authorities
1. Albany County Airport Authority	Ex	Ex	Ex*	Ex	Ex*	Ex	Ex	Ex*	Ex	Ex*	Ex
2. Capital District Transportation Authority	Ex	Ex	Tax	Ex	Tax	Ex	Ex	Tax	Ex	Tax	Ex
3. Central New York Regional Transportation Authority	Ex	Ex	Tax	Ex	Tax	Ex	Ex	Tax	Ex	Tax	Ex
4. Chautauqua, Cattaraugus, Allegany, and Steuben Southern Tier Extension Railroad Authority	Ex	Ex**	Ex**	Ex	Ex**	Ex	Ex**	Ex**	Ex	Ex**	Ex
5. Harrison Parking Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
6. Metropolitan Transportation Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
7. Middletown Parking Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
8. Monroe County Airport Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
9. NYC Transit Authority	NA	NA	NA	Ex	Ex	NA	NA	NA	NA	NA	Ex
10. NYC Transit Construction Fund	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
11. Niagara Frontier Transportation Authority	Ex	Ex	Tax	Ex	Tax	Ex	Ex	Tax	Ex	Tax	Ex
12. Nyack Parking Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
13. Ogdensburg Bridge and Port Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
14. Oswego Port Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
15. Rochester-Genesee Regional Transportation Authority	Ex	Ex	Tax	Ex	Tax	Ex	Ex	Tax	Ex	Tax	Ex
16. Schenectady Parking Authority	Ex	Ex	Ex	Ex	Ex	NA	NA	NA	NA	NA	Ex
17. Syracuse Regional Airport Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	NA	NA	Ex
18. Thousand Islands Bridge Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
19. Triborough Bridge and Tunnel Authority	NA	NA	NA	Ex	Ex	NA	NA	NA	NA	NA	Ex
* Except for water and pure water fees or charges as may be negotiated by any public corporation. ** Except for water and sewer assessments or special ad valorem levies.
D. Water Supply, Waste disposal, and Resource Recovery Authorities
1. Albany Municipal Water Finance Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
2. Albany Water Board	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
3. Alfred, Almond, Hornellsvill Sewer Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
4. Buffalo Municipal Water Finance Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
5. Buffalo Water Board	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
6. Cayuga County Water and Sewer Authority	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
7. Clifton Park Water Authority	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
8. Dutchess County Resource Recovery Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
9. Dutchess County Water and Wastewater Authority	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
10. Eastern Rensselaer County Solid Waste Management Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
11. Erie County Water Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
12. Franklin County Solid Waste Management Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
13. Great Neck North Water Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
14. Islip Resource Recovery Agency	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
15. Livingston County Water and Sewer Authority	Ex*	Ex*	Ex*	NA	NA	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
16. Monroe County Water Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
17. Montgomery, Otsego, Schoharie Solid Waste Management Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
18. Nassau County Sewer and Storm Water Finance Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
19. Niagara Falls Public Water Authority	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
20. Niagara Falls Water Board	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
21. NYC Municipal Water Finance Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
22. NYC Water Board	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
23. NYS Environmental Facilities Corporation	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
24. North Country Development Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
25. North Hempstead Solid Waste Management Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
26. Oneida-Herkimer Solid Waste Management Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
27. Onondaga County Resource Recovery Agency	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
28. Onondaga County Water Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
29. Orange County Water Authority	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
30. Rensselaer County Water and Sewer Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
31. Rockland County Solid Waste Management Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
32. Saratoga County Water Authority	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
33. Southeastern Nassau County Water Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
34. Suffolk County Water Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
35. Ulster County Resource Recovery Agency	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
36. Upper Mohawk Valley Regional Water Board	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
37 Upper Mohawk Valley Regional Water Finance Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
38. Wayne County Water and Sewer Authority	Ex*	Ex*	Ex*	NA	NA	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
39. Western Finger Lakes Solid Waste Management Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
40. Western Nassau County Water Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
41. Wilton Water and Sewer Authority	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
Property acquired from the city and located outside the city boundaries is exempt only to the extent that it would be exempt if it were owned by the city. *In the case of property located outside the district administered by the authority, property is exempt to the extent allowed by local option. - The Cayuga County Water and Sewer Authority district includes all property in Cayuga County. - The Clifton Park Water Authority district includes all property in the town. - The Dutchess County Water and Wastewater Authority district includes all property in Dutchess County. - The Livingston County district includes all property in Livingston County. - The Orange County Water Authority district is defined as all property in Orange County that is not located in the U.S. Military Reservation at West Point. - The Saratoga County Water Authority district includes all property in Saratoga County. - The Wayne County Water and Sewer district includes all property in Wayne County. - The Town of Wilton Water and Sewer Authority district includes all property in town.
E. Miscellaneous Authorities
1. Battery Park City Authority	NA	NA	NA	Ex	Tax	NA	NA	NA	NA	NA	Ex
2. Bethpage Park Authority	Ex	Ex	Ex	NA	NA	Ex	Ex	Ex	Ex	Ex	Ex
3. Buffalo Fiscal Stability Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
4. Clifton-Fine Health Care Corporation	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*	Ex*
5. Erie County Medical Center Corporation	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**	Ex**
6. Green Island Power	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
7. Hudson-Mohawk Urban Cultural Park Commission	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
8. Long Island Power Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
9. Nassau Health Care Corporation	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
10. North Country Power Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
11. NY Local Government Assistance Corporation	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
12. NYC Municipal Assistance Corporation	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
13. NYC School Construction Authority	NA	NA	NA	Ex	Ex	NA	NA	NA	NA	NA	Ex
14. NYC Stabilization Reserve Corporation	NA	NA	NA	Ex	Tax	NA	NA	NA	NA	NA	Ex
15. NYS Dormitory Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
16. NYS Energy Research and Development Authority	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
17. NYS Mortgage Agency	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex
18. NYS Municipal Bond Bank Agency	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
19. NYS Power Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
20. NYS Science and Technology Foundation	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
21. Roswell Park Cancer Institute Corporation	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
22. Schenectady Metroplex Development Authority	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
23. Suffolk County Judicial Facilities Agency	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex	Ex
24. Troy Municipal Assistance Corporation	Ex	Tax	Tax	Ex	Tax	Ex	Tax	Tax	Ex	Tax	Ex

Ex - Exempt Tax - Taxable NA - Not Applicable

*In the case of property located outside the district administered by the authority, property is exempt to the extent allowed by local option. The Clifton-Fine Health Care Corporation District includes all property in the towns of Clifton and Fine.

** Property owned or acquired by the authority that is located outside Erie County is exempt to the extent allowed by local option.

Note: In light of the decision of the Court of appeals in New York State Dormitory Authority v. Board of Trustees of Hyde Park Fire and Water District, 86 N.Y.2d 72, 653 N.E.2d 1159,629 N.Y.S.2d 289 (1995) and its implications for other public authorities, the Office of Real Property Tax Services has reviewed and revised the special district entries in this Exemption Table.

Please send general questions or comments to ORPTS.

Updated: May 2, 2023