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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 410-a

Special Districts (Property outside special district
boundaries - sewage disposal or water facilities)

Exemption Code(s):    Property owned by district 1383_
   Sewage disposal property owned by other public body 1011_

Year Originally Enacted:    1973

Related Statutes:     RPTL §490

SUMMARY: This exemption applies to two types of property located outside the boundaries of a special district: (1) a sewage disposal plant or system owned by the special district or by another public body located within the district and (2) a water plant, pumping station, water treatment plant, or reservoir owned by the special district. In both cases, the exemption is allowed only if agreed to in writing by the governing board of the taxing jurisdiction in which the property is located. Exemption may be either a total or a partial exemption from taxation, special ad valorem levies, and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements:  Sewage disposal facilities: the owner must be a county or town special district or another public body located within the district.

      Water facilities: the owner must be a county or town special district.
       
    2. Property Location Requirements: Property must be located outside the boundaries of the special district.
       
    3. Property Use Requirements:
      Sewage disposal facilities: property must be used as a sewage disposal plant or system and may include necessary connections and appurtenances.
      Water facilities: property must be used as a water plant, pumping station, water treatment plant, or reservoir and may include necessary connections and appurtenances.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement:None.
       
  2. 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 on a project-by-project basis (for example, it may allow a partial or total exemption from taxation for one sewage disposal facility but no exemption for another). The option to exempt must be exercised through a written agreement by the governing board of the taxing jurisdiction.
     
  3. 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 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.

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

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: Percentage of assessed value authorized in written agreement by taxing jurisdiction.
       
    2. Special Ad Valorem Levies and Special Assessments: Percentage of assessed value or other basis of assessment authorized in written agreement by taxing jurisdiction.

      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
    1383_ Sewage disposal or water facility owned by special district
    1011_ Sewage disposal facility owned by another public body

    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) or §406(3) 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
    Emergency water supply pipelines and conduits Gen Muny L §120-u(10)
    Municipal corporations (Property outside
    corporate limits - sewer or water facilities)
    RPTL §406(3)
    Special water districts (Oswego County) RPTL §410-b

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