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Assessor's Manual, Volume 4, ExemptionAdministration

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)

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Year Originally Enacted:   1969 (treaty in force with respect to United States)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.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned or leased by the sending foreign government or by a person acting on behalf of that government.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be used as the consular premises or as the residence of the career head of the consular post.
       
    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
    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

      
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: 1 00% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    14210     

    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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. 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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