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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 406(6)

Municipal Corporations
(Reforested lands owned by counties)

Exemption Code(s):     33302 Year Originally Enacted:     1909

Related Statutes:     County L §219

SUMMARY:     As provided by County L §219, real property owned by a county and used for reforestation or certain other purposes (see Property Use Requirements below) is exempt from county taxes only. In addition to this exemption, the property is entitled to a limited assessment, which is described below under Calculation of Exemption.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by a county.
       
    2. Property Location Requirements:    None.
       
    3. Property Use Requirements:     Property must have been acquired for the purposes of reforestation and/or lease for the purpose of oil or gas exploration and extraction and must be used for one or more of the following purposes: (1) oil or gas production, (2) watershed protection, (3) production of timber or other forest products, (4) recreation, or (5) purposes related to these purposes. The sale of forest products, oil, or gas does not affect the exempt status of the property provided that such sale is in accordance with the rules and regulations of the NYS Department of Environmental Conservation.
       
    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
    exemption
    allowed
    No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration No
    limit
    No
    exemption
    allowed
    No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex NA Tax Tax
    b. City Tax NA NA Tax
    c. Town or Town
    Special District
    Tax NA Tax Tax
    d. Village Tax NA NA Tax
    e. School District NA Tax 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:
      1. Exemption: For county tax purposes, 100% of assessed value as determined below. No exemption from other taxes is allowed.
         
      2. Limited Assessment:
        1. If property acquired by gift: assessed value must not exceed the average assessed value for the two years preceding the date of the gift.
        2. If property purchased at tax sale: assessed value must not exceed the last assessed value before the sale.
        3. If property otherwise purchased: assessed value must not exceed the purchase price.

          The assessed value may be increased or decreased beyond these levels to reflect any change in the level of assessment of all other property on the assessment roll in question.

    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    33302   

    Assessment Roll Section(s): Taxable (ARLM Section 1).

    NOTE: This 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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
    Subject Statute
    State-owned reforestation lands RPTL §534

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