Assessor's Manual, Volume 4, Exemption Administration
Section 4.04 - Vienna Convention on Diplomatic Relations, Article 23
Foreign Governments (Missions)
Exemption code(s): 14220
Year originally enacted: 1972 (treaty in force with respect to United States)
Related statutes: None.
Summary: The mission premises are exempt from taxation if the property is owned or leased by the sending foreign government or the head of the diplomatic mission. The mission premises are those buildings, or parts of buildings, and the land ancillary thereto which are used for the purpose of the mission, including the residence of the head of the mission. Such property is liable for special ad valorem levies and special assessments.
- Eligibility requirements:
- Ownership requirements: Property must be owned or leased by the sending foreign government or the head of the diplomatic mission.
- Property location requirements: None.
- Property use requirements: Property must be used for the purposes of the mission. If owned or leased by the sending foreign government or the head of the diplomatic mission, the residence of the head of the mission is eligible for exemption.
- Certification by state or local government: None required.
- Required construction start date or other time requirement: None.
- Local option: No.
- 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 Tax Tax d. Village Ex NA NA Tax e. School District NA Ex NA NA Ex-Exempt Tax-Taxable NA-Not Applicable
- Payments in lieu of payments: None required.
- Calculation of exemption:
- General municipal and school district taxes: 100% of assessed value.
- Special Ad Valorem Levies and special assessments: No exemption allowed.
- Coding of exemption on assessment roll:
Coding of exemption on assessment roll Code Description of Alternative Codes Possible 14220
Assessment roll section(s): Exempt (ARLM Section 8).
Note: This code should not be used to identify property that is exempt under RPTL §416 (United Nations and similar organizations) or RPTL §418 (embassies) 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.
- Filing requirements (owner or occupant of property): None.
- Reporting requirements (assessor): None.
- Similar exemptions:
Similar exemptions Subject Statute Foreign governments (consulates) Vienna Convention on Consular Relations of 1963, Art. 32 Foreign governments (embassies) RPTL §418 United Nations RPTL §416 United Nations Development District (NYC) McK U Con L §9613
Please send general questions or comments to ORPTS.