Exemption Administration Manual, Part 1: U.S., Foreign Governments, and Interstate Agencies—Section 4.04 - Vienna Convention on Consular Relations, Article 32: Foreign Governments (Consulates)
Section 4.04 - Vienna Convention on Consular Relations, Article 32: Foreign Governments (Consulates)
Year originally enacted:
1969 (treaty in force with respect to United States)
The consular premises and the residence of the career head of the consular post are exempt from taxation if the sending foreign government or any person acting on that government's behalf is the owner or lessee of that property. Such property is liable for special ad valorem levies and special assessments.
Property must be owned or leased by the sending foreign government or by a person acting on behalf of that government.
Property location requirements:
Property use requirements:
Property must be used as the consular premises or as the residence of the career head of the consular post.
Certification by state or local government:
Required construction start date or other time requirement:
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|
|c. Town or Town Special District||Ex||NA||Tax||Tax|
|e. School District||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
Payments in lieu of taxes
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
|Code||Description of alternative codes possible|
Assessment roll section(s):
Exempt (ARLM § 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)
Reporting requirements (assessor)
|Foreign governments (embassies)||RPTL §418|
|Foreign governments (missions)||Vienna Convention on Diplomatic Relations, Art. 23|
|United Nations||RPTL §416|
|United Nations Development District (NYC)||McK U Con L §9613|
Please send general questions or comments to ORPTS.