Exemption Administration Manual, Part 1: Municipal Governments—Section 4.03 - ECL Section 15-1909(4): Drainage Improvement Districts
Assessor Manuals
Section 4.03 - ECL Section 15-1909(4): Drainage Improvement Districts
Exemption code(s):
13810
Year originally enacted:
1936
Related statutes:
None.
Summary:
This statute allows for the establishment of Drainage Improvement Districts in order to provide for the drainage of agricultural land so that it may be made more productive and to benefit the public health, safety, and welfare. Real property owned by a Drainage Improvement District is wholly exempt from taxation but is liable for special ad valorem levies and special assessments.
Eligibility requirements
Ownership requirements:
Land and improvements must be owned by a Drainage Improvement District established in accordance with Title 19 of Article 15 of the Environmental Conservation Law, which requires the approval of the NYS Department of Environmental Conservation subsequent to public hearings.
Property location requirements:
None.
Property use requirements:
Property must be used in conjunction with the drainage of agricultural land for purposes of enhancing its productive capacity or conserving the public health, safety, or welfare. Examples of drainage-related improvements include drains, ditches, channels, dams, and dikes.
Certification by state or local government:
The Drainage Improvement District must have been established with the approval of the Department of Environmental Conservation as provided in Title 19 of Article 15 of the Environmental Conservation Law.
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.
Special Ad Valorem Levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 13810 |
Assessment roll section(s)
Exempt (ARLM § 8).
Note: This exemption code 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 |
|---|---|
| River improvement districts | ECL §15-2309 |
| Special districts (property within district boundaries) | RPTL §410 |
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