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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 410

Special Districts
(Property within special district boundaries)

Exemption Code(s): Property owned by district 13870
   Property owned by other public body 10100

Year Originally Enacted:    1927

Related Statutes:    RPTL §490
   County L §272

SUMMARY: Real property located within the boundaries of a county or town special district that (1) is owned by the district or by another public body and (2) is used exclusively for the purpose that the district was established is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies and special assessments. In addition, property acquired in the name of a county special district is entitled to a limited assessment, as described under Calculation of Exemption below. The limited assessment is allowed for taxation purposes only; it does not apply to liability for special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Owner must be a county or town special district or another public body.
    2. Property Location Requirements: Property must be located inside the boundaries of the special district.
    3. Property Use Requirements: Property must be used exclusively (primarily) for the purpose that the special district was established.
    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:
      1. Exemption: 100% of assessed value as determined below if property used exclusively (primarily) for purpose of special district.
         
      2. Limited Assessment:
        1. County Special District: If the property was acquired in the name of the district, the assessed value must exclude the value of any improvements serving the purpose of the district but must be no less than the assessed value of the property, minus such improvements, at the time of acquisition and must be valued on an equitable basis with other comparable property in the district. If the property was otherwise acquired, no limitation on assessment is allowed.
        2. Town Special District or Other Public Owner: No limitation on assessment allowed.
           
    2. Special Ad Valorem Levies and Special Assessments:
      1. Exemption: 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.

      2. Limited Assessment: No limitation on assessment allowed.
         
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    13870 Property owned by special district
    10100 Property owned by public body other than special district

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

    NOTE: These codes should not be used to identify property that is owned by a municipal corporation and is exempt under RPTL §406(1)-(7) or 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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
    Subject Statute
    Drainage improvement districts ECL §15-1909(4)
    River improvement districts ECL §15-2309

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