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Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Municipal Governments

Section 4.03 - Gen Muny L Section 411
 
Municipal Corporations
(Certain revenue-producing undertakings not exempt under RPTL §406(1))

 Exemption code(s)
County-owned Property 13120
City-owned Property 13380
Town-owned property 13520
Village-owned property 13670

Year originally enacted: 1935

Related statutes: None

Summary: Certain revenue-producing undertakings by municipal corporations, provided that they are located within the corporate limits of the municipality and are self-supporting, which are not exempt under RPTL §406(1) are wholly exempt from taxation, but are liable for special ad valorem levies and special assessments. For a description of the undertakings eligible for exemption under Gen Muny L §411, see Property Use Requirements below.

  1. Eligibility requirements:
    1. Ownership requirements: Property must be owned by a county, city, town, or village.
    2. Property location requirements: Property must be located within the corporate limits of the owning municipality.
    3. Property use requirements: Eligible undertakings are: causeways, tunnels, viaducts, bridges, and other crossings; highways, parkways, airports, docks, piers, and wharves; systems, plants, works, instrumentalities, and properties used or useful in connection with (a) obtaining a water supply and collecting, treating, and disposing of water for public and private uses, (b) collection, treatment, and disposal of sewage, waste, and storm water, and (c) resource recovery from municipal solid waste through the use of structures, machinery, or devices involving the separation, extraction, and recovery of usable materials, energy, or heat.
    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:
     Limitation on exemption
      General Municipal Taxes School District Taxes Special Ad Valorem Tax Special Assessments
    1. Amount No limit No limit No exemption allowed No exemption allowed
    2. Duration No limit No limit No exemption allowed No exemption allowed
    3. Taxing Jurisdiction
    a. County or County Special Districts Ex NA Tax Tax
    b. City Ex NA NA Tax
    c. Town or Town Special District Ex NA NA Tax
    d. Village Ex NA NA Tax
    e. School District NA Ex NA NA
    Ex-Exempt      Tax-Taxable      NA-Not Applicable
     
  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: No exemption allowed. 
  6. Coding of exemption on assessment roll:
     Coding of exemption on assessment rolls
    Code Description of Alternative Codes Possible
    13120 County-owned property
    13380 City-owned property
    13520 Town-owned property
    13670 Village-owned property

    Assessment roll section(s): Exempt (ARLM § 8).

    Note: This code should not be used to identify property that is owned by a county, city, town, or village and is exempt under RPTL §406(1).

  7. Filing requirements (owner or occupant of property): None.
  8. Reporting requirements (assessor): None.
  9. Similar exemptions:
     Similar exemptions
    Subject Statute
    Municipal corporations (property within corporate
    limits held for public use)
    RPTL §406(1)

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