Exemption Administration Manual, Part 1: Municipal Governments—Section 4.03 - RPTL Section 406(6): Municipal Corporations (Reforested lands owned by counties)
Assessor Manuals
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Year originally enacted: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.
Eligibility requirements
Ownership requirements:
Property must be owned by a county.
Property location requirements:
None.
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.
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 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 | |||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
- Exemption: For county tax purposes, 100% of assessed value as determined below. No exemption from other taxes is allowed.
- Limited assessment:
- If property acquired by gift: assessed value must not exceed the average assessed value for the two years preceding the date of the gift.
- If property purchased at tax sale: assessed value must not exceed the last assessed value before the sale.
- 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.
Special ad valorem levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 33302 |
Assessment Roll Section(s)
Taxable (ARLM § 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.
Filing requirements (owner or occupant of property):
None.
Reporting requirements (assessor):
None.
Similar exemptions:
| Subject | Statute |
|---|---|
| State-owned reforestation lands | RPTL §534 |
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