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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - RPTL Section 410-b

Special Water Districts
(Cayuga and Oswego Counties)

Exemption Code(s):     1384_ Year Originally Enacted:     1984

Related Statutes:    RPTL §490

SUMMARY: Real property that is (1) owned by a special water district, (2) located in Cayuga or Oswego Counties but outside the district's boundaries, and (3) used under certain conditions (see Property Use Requirements below) is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by a special water district.
    2. Property Location Requirements: Property must be located in Oswego County and must be located outside the boundaries of the special water district.
    3. Property Use Requirements: Land and improvements must have been constructed or acquired for the following purposes in the following geographic areas:
      1. Cayuga County:
        1. Property must be used as a pumping station, water treatment plant, pipeline, and/or reservoir, including all necessary connections and appurtenances, for the purposes of drawing water from Lake Ontario.
        2. The district must make water drawn from Lake Ontario available to customers within Cayuga County.
        3. The district must make water available to any of its users in the county at the same rate as water is supplied to users in the most northwestern town located within the special districts's boundaries.
      2. Oswego County:
        1. Property must be used as a pumping station, water treatment plant, pipeline, and/or reservoir, including all necessary connections and appurtenances, for the purpose of drawing water from Lake Ontario.
        2. The district must make available to customers in Oswego County at least 25% of the water drawn from Lake Ontario.
        3. The district must make water available to any users in the municipality in which the property is located or the special assessment district created by that municipality at the same rate as water is supplied in the special water district to users in the municipality where the district's pipeline first enters the district.
           
    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
    1384_  

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

    NOTE: This code should not be used to identify property that is owned by a municipality and is exempt under RPTL §406(3), or property that is owned by a special district and is exempt under RPTL §410-a, or 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 districts (Property outside boundaries
    sewage disposal or water facilities)
    RPTL §410-a

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