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Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 406(8)

Municipal corporations (Property outside
corporate limits - electrical  generation and
distribution facilities)
 

Exemption Code(s):   County-owned property 1326_
   City-owned property 1346_
   Town-owned property 1360_
   Village-owned property 1376_

   
Year Originally Enacted:
 2011

Related Statutes: None

SUMMARY: This exemption applies to real property owned by a county, city, town or village that is located outside its corporate boundaries, and used for a municipal electric generation and distribution system, including necessary connections and appurtenances.  The exemption is allowed only if agreed to in writing by the governing board of the tax jurisdiction in which the property is located.  The exemption may be either a total or partial exemption from taxation, special ad valorem levies and special assessments.

  • ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements:  The facility must be owned by a county, city, town or village. 
    2. Property Location Requirements:  Property must be located outside the corporate boundaries of the owning municipal corporation.
    3. Property Use Requirements:  Property must be used for a municipal electric generation and distribution facility, including necessary connections and appurtenances.
    4. Certification by State or Local Government: None required.
    5. Required Construction Start Date or Other Time Requirement:  None.
        
  • LOCAL OPTION:  Yes - Each county, city, town, village and school district in which the property is located may choose whether or not to allow the exemption.  The option to exempt must be exercised through a written agreement by the governing board of the taxing jurisdiction.
     
  • LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount Local option
    -- may limit
    Local option
    -- may limit
    Local option
    -- may limit
    Local option
    -- may 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

     
  • PAYMENTS IN LIEU OF TAXES:  None required.
     
  • CALCULATION OF EXEMPTION:
    1.  General Municipal and School District Taxes: Percentage of assessed value authorized in written agreement on each facility by taxing jurisdiction. 
     
    2.  Special Ad Valorem Levies and Special Assessments: 
    Special ad valorem levies:  Percentage of assessed value authorized in written agreement on each facility by taxing jurisdiction. 

    Special assessments
    :  Amount specified in written agreement on each facility by taxing jurisdiction.
     
  • CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    1326_ County-owned property
    1346_ City-owned property
    1360_ Town-owned property
    1376_ Village-owned property

    Assessment Roll Section(s): Exempt (ARLM Section 8).

    NOTE: These codes should not be used to identify other property owned by municipalities and which are located outside of corporate limits.  For coding of such other 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

    Municipal Corporations (Property outside
    corporate limits - parks, airfields, highways,
    flood control and soil conservation, or
    fire protection)

    RPTL §406(2)
    Municipal Corporations (Property outsideCorporate limits - sewer or water facilities) RPTL §406(3)

*  If the municipal governing board agrees in writing to exempt.

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