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)
Assessor Manuals
Section 4.04 - Vienna Convention on Consular Relations, Article 32: Foreign Governments (Consulates)
Exemption code(s):
14210
Year originally enacted:
1969 (treaty in force with respect to United States)
Related statutes:
None.
Summary:
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.
Eligibility requirements
Ownership requirements:
Property must be owned or leased by the sending foreign government or by a person acting on behalf of that government.
Property location requirements:
None.
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:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
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 taxes
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
| Code | Description of alternative codes possible |
|---|---|
| 14210 |
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)
None.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Statute |
|---|---|
| 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 |
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