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Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
U.S., Foreign Governments, and Interstate Agencies

Section 4.04 - ECL Section 21-0901(Article IV)

Great Lakes Basin Compact

Exemption code(s): 14510
Year originally enacted: 1960

Related statutes: None

Summary: Real property owned by the Great Lakes Basin Commission is exempt from taxation but is subject to special ad valorem levies and special assessments. The property must be used in accordance with the purposes for which the commission was established, as described in Property Use Requirements below.

  1. Eligibility requirements:
    1. Ownership requirements: Property must be owned by the Great Lakes Basin Commission.
    2. Property location requirements: Property must be located within the Great Lakes Basin, which includes all of the land area in the Counties of Cayuga, Erie, Genesee, Jefferson, Monroe, Niagara, Orleans, Oswego, St. Lawrence, Seneca, Wayne, and Wyoming and parts of the Counties of Allegany, Cattaraugus, Chautauqua, Chemung, Clinton, Cortland, Essex, Franklin, Hamilton, Herkimer, Lewis, Livingston, Madison, Oneida, Onondaga, Ontario, Schuyler, Tompkins, and Yates.
    3. Property use requirements: Property must be used to promote the orderly, integrated, and comprehensive development, use, and conservation of the water resources of the Great Lakes Basin.
    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 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: 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 roll
    Code Description of Alternative Codes Possible

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

    Note: This exemption code should not be used 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:
     Similar exemptions
    Subject Statute
    Delaware River Basin Compact ECL §21-0701(14.3)
    Susquehanna River Basin Compact ECL §21-1301(15.3)

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