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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 408

School Districts and Boards of Cooperative
Educational Services (BOCES)

Exemption Code(s):    School district (owner or lessee) 13800
   BOCES (owner or lessee) 13850

Year Originally Enacted: 1909*

Related Statutes: RPTL §490

SUMMARY: The following types of real property are wholly exempt from taxation and are exempt, for certain purposes, from special ad valorem levies and special assessments: (1) land and improvements owned by a school district or Board of Cooperative Educational Services (BOCES) and (2) improvements that (a) are leased by a school district or BOCES, (b) are located on land owned by the school district or BOCES, (c) are used for educational purposes, and (d) are improvements for which the school district or BOCES is liable for all taxes, special ad valorem levies, and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Land must be owned by the school district or BOCES. Improvements may be either owned or leased by the school district or BOCES; if the improvement is leased, the school district or BOCES must be liable for all taxes, special ad valorem levies, and special assessments levied on the improvement.
       
    2. Property Location Requirements: Improvements must be located on property owned by the school district or BOCES.
       
    3. Property Use Requirements:
       

      Property Owned by School District or BOCES: None.
       
      Improvements Leased by School District or BOCES on Property It Owns: Improvements must be used for educational purposes.
       
    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
    limit
    No
    limit
    No
    limit
    2. Duration No
    limit
    No
    limit
    No
    limit
    No
    limit
    3. Taxing Jurisdiction
    a. County or County Special Districts
    Ex NA L L
    b. City Ex NA NA Tax
    c. Town or Town
    Special District
    Ex NA L L
    d. Village Ex NA NA Tax
    e. School District NA Ex NA NA
      Ex-Exempt      Tax-Taxable      NA-Not Applicable
      L - Liable only for (1) county and town charges for capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, plus (2) special assessments for indebtedness contracted before 7/1/53.

     
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: 100% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: 100% of assessed value or other basis of assessment.

      The exemption applies to all levies and assessments imposed by counties, county special districts, towns, and town special districts except (1) charges levied to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, and (2) special assessments for indebtedness contracted before 7/1/53. The exemption does not apply to special assessments imposed by cities or villages.

  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    13800 Property owned or leased by school district
    13850 Property owned or leased by BOCES

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

    NOTE: These codes should not be used to identify (1) municipally owned property that is exempt under any of the subsections of RPTL §406, (2) property of the NYC Educational Construction Fund that is exempt under Ed L §468, or (3) property of the City of Yonkers Educational Construction Fund that is exempt under Ed L §492.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS: None.

*1967 - Provision added for property owned by BOCES.
1985 - Provision added for leased improvements.

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