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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 1: Municipal Governments

Section 4.03 - Gen Muny L Section 120-u(10): Emergency Water Supply Pipelines and Conduits

Exemption code(s):

  • Publicly owned Property:   10200
  • Privately owned Property:  20200

Year originally enacted:

1942

Related statutes:

None.

Summary:

Underground pipelines and conduits that (1) are part of a system for interconnecting two water systems in order to supply water during the failure of one of the systems and (2) are used for such water supply purposes for 180 days or less a year (year ending on July 1) are wholly exempt from taxation but are liable for special ad valorem levies and special assessments.

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

None.

Property use requirements:

Property must be underground pipelines or conduits that are part of a system interconnecting two water systems in order to supply water during the failure of one of the systems. The pipelines or conduits must not be used for such water supply purposes for more than 180 days a year (year ending on July 1).

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None. 

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
  General municipal taxes School district taxes Special ad valorem tax Special assessments
1. Amount No limit No limit No exemption allowed No exemption allowed
2. Duration No limit No limit No exemption allowed No exemption allowed
3. Taxing Jurisdiction
a. County or County Special Districts Ex NA Tax Tax
b. City Ex NA NA Tax
c. Town or Town Special District Ex NA Tax Tax
d. Village Ex NA NA Tax
e. School District NA Ex NA NA
Ex-Exempt      Tax-Taxable      NA-Not Applicable

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of assessed value of pipelines or conduits.

Special ad valorem levies and special assessments:

No exemption allowed.

Coding of exemption on assessment roll

 Coding of exemption on assessment roll
Code Description of Alternative Codes Possible
10200 Publicly owned Property
20200 Privately owned Property

Assessment roll section(s)

Exempt (ARLM Section 8).

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.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions:

 Similar exemption
Subject Statute
Municipal corporations (property within corporate limits held for public use) RPTL §406(1)
Municipal corporations (property outside corporate limits - sewer or water facilities) RPTL §406(3)
Special districts (property within district boundaries) RPTL §410
Special districts (property outside district boundaries - sewage disposal or water facilities) RPTL §410-a
Special water districts (Oswego County) RPTL §410-b

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Updated: