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Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 406(4)

Municipal Corporations
(Aqueducts in New York City water supply system)

Exemption code(s): 13360  Year originally enacted: Before 1896

Related statutes: Aministrative Code of City of New York §24, 301

Summary: Aqueducts that are part of the New York City water supply system are wholly exempt from taxes, special ad valorem levies, and special assessments. This exemption applies only to aqueducts, which are defined as those lands and improvements which are necessary (1) to maintain or enhance the flow of water in the system (e.g. shafts, pipes, and chutes used for dewatering purposes, reservoir gatehouses, and water pumping/regulating stations) or (2) to maintain the functioning of the system (e.g. roads, as well as their retaining walls and drainage systems, that provide access to necessary facilities).

  1. Eligibility requirements:
    1. Ownership requirements: Aqueducts must be owned by the City of New York.
    2. Property location requirements: None.
    3. Property use requirements: Land and improvements must be used to provide New York City's water supply. Examples of property eligible for exemption are given in the Summary above.
    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:
     Limitation on exemption
      General Municipal Taxes School District Taxes Special Ad Valorem Tax Special Assessments
    1. Amount No limit No limit No limit No limit
    2. Duration No limit No limit No limit No limit
    3. Taxing Jurisdiction
    a. County or County Special Districts Ex NA Ex Ex
    b. City Ex NA NA Ex
    c. Town or Town Special District Ex NA Ex Ex
    d. Village Ex NA NA Ex
    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 of aqueduct land and improvements.
    2. Special Ad Valorem Levies and special assessments: 100% of assessed value or other basis of assessment. 
  6. Coding of exemption on assessment roll:
     Coding of exemption on assessment roll
    Code Description of Alternative Codes Possible
  7. Assessment roll section(s): Exempt (ARLM § 8). 
  8. Filing requirements (owner or occupant of property): None. 
  9. Reporting requirements (assessor): None. 
  10. Similar exemptions: None.

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