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Year originally enacted: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
| 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
| 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:
| 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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