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Assessor's Manual, Volume 4, ExemptionAdministration

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Year Originally Enacted: 1968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:
      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:
    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 Section 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:
    Subject Statute
    Aviation fields, public (municipally owned) RPTL §406(2)

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