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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(7)

Municipal Corporations
(Airfields outside corporate limits served by three or more major passenger carriers)

 Exemption code(s)
County-owned property 13250
City-owned property 13450
Town-owned property 13580
Village-owned property 13750

Year originally enacted: 1968

Related statutes: None

Summary: Real property owned by a county, city, town, or village on January 1, 1968 and located outside the municipal corporation's boundaries is wholly exempt from taxation, but liable for special ad valorem levies and special assessments, if (1) the property is used for public aviation purposes, (2) the property is served by three or more major passenger air carriers, and (3) sufficient payments in lieu of taxes are made to the county, town, school districts, and villages in which the property is located.

  1. Eligibility requirements:
    1. Ownership requirements: Property must be owned by a county, city, town, or village and must have been owned by such a municipal corporation on January 1, 1968.
    2. Property location requirements: Property must be located outside the boundaries of the owning municipal corporation.
    3. Property use requirements: Property must be used for public aviation purposes and must be served by three or more major passenger air carriers.
    4. Certification by state or local government: None required.
    5. Required construction start date or other time requirement: Property must have been owned by a county, city, town, or village on January 1, 1968.
  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 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:

    Yes - The owner must make payments in lieu of taxes to the county, town, school districts, and villages in which the property is located. The amount paid must not be less than the amount of taxes payable pursuant to the law or any legal agreement in effect on July 1, 1968. However, the owner may make payments that are greater than the amounts required.

    Since they are not collected by the tax collector, payments in lieu of taxes should not be entered on the tax roll. Such payments are collected in the same manner as are other payments due the municipality under contract.

  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:
     Coding of exemption on assessment roll
    Code Description of Alternative Codes Possible
    13250 County-owned property
    13450 City-owned property
    13580 Town-owned property
    13750 Village-owned property

    Assessment roll section(s): Exempt (ARLM § 8).

    Note: These codes should not be used to identify aviation fields exempt under RPTL §406(2), property owned by school districts (RPTL §408), or property owned by special districts (RPTL §410 or §410-a).

  7. Filing requirements (owner or occupant of property): None
  8. Reporting requirements (assessor): None.
  9. Similar exemptions:
     Similar exemption
    Subject Statute
    Aviation fields, public (municipally owned) RPTL §406(2)

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