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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - ECL Section 15-2309

River Improvement Districts

Exemption Code(s):     13820 Year Originally Enacted:     1972

Related Statutes:     RPTL §404(1)
    ECL §15-2317

SUMMARY: Real property that is owned by a river improvement district is wholly exempt from taxation, but is liable for special ad valorem levies and special assessments. Reservoir projects in a forest preserve that require state-owned and private lands as described in ECL §15-2317 become the property of the state and thus are exempt under RPTL §404(1) (see the Exemption Profile for that statute).

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by a river improvement district.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be used in a project that undertakes to improve the channel, to construct dikes, or to regulate the flow of a river for the protection of life, property, and the public health or welfare from damage by floods.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: None.
       
  2. LOCAL OPTION: No.
     
  3. 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

     
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: 100% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    13820   

    Assessment Roll Section(s): Exempt (ARLM Section 8).

    NOTE: This code should not be used to identify (1) property that is owned by a special district and is exempt under RPTL §410 or §410-a, (2) reservoir property that has become the property of the state under ECL §15-2317 and is therefore exempt under RPTL §404(1), or (3) 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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
    Subject Statute
    Drainage improvement districts ECL §15-1909(4)
    Municipal corporations (flood control and soil
    conservation areas)
    RPTL §406(2)
    River regulating districts ECL §15-2115
    Special districts (property within district boundaries) RPTL §410
    Special districts (property outside district boundaries -
    sewage disposal and water facilities)
    RPTL §410-a

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