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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 21-1301(15.3)

Susquehanna River Basin Compact

Exemption code(s): 14520
Year originally enacted: 1967

Related statutes: None

Summary: Real property owned by the Susquehanna River Basin Commission is exempt from taxation but is liable for special ad valorem levies and special assessments. Payments in lieu of taxes must be made to affected local taxing jurisdictions for a period of at least ten years. Such payments must equal the taxes levied on the property in the year immediately prior to acquisition by the commission. At the end of the ten-year payment period, and from time to time thereafter, the need for continuing the payments must be reviewed and may be terminated or adjusted to reflect the hardships incurred and benefits received by the tax districts affected.

  1. Eligibility requirements:
    1. Ownership requirements: Property must be owned by the Susquehanna River Basin Commission. 
    2. Property location requirements: Property must be located within the Susquehanna River Basin, which includes all of the land area in Tioga County and parts of the Counties of Allegany, Broome, Chemung, Cortland, Delaware, Herkimer, Livingston, Madison, Oneida, Onondaga, Ontario, Otsego, Schoharie, Schuyler, Steuben, Tompkins, and Yates. The commission may act outside of the basin only when necessary to carry out its responsibilities within the basin and only with the approval of the state.
    3. Property use requirements: Property must be used in accordance with the purposes for which the commission was established, which include planning, construction, operation, and maintenance of projects for the conservation, use, control, development, or management of the water resources of the Susquehanna River 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: Yes. For a period of at least ten years the commission must make payments in lieu of taxes to all affected tax districts in an amount equal to the taxes levied on the property in the year immediately prior to acquisition by the commission. After the first ten-year payment period, and from time to time thereafter, the need for continuing the payments must be reviewed and may be terminated or adjusted to reflect the hardships incurred and benefits received by the tax districts affected.

    Since they are not collected by the tax collector, payments in lieu of taxes should not be entered on the tax roll. Such payments are collected in the same manner as are other payments due the municipality under contract.

  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
    14520  

    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 requirement (assessor): None
  9. Similar exemptions:
     Similar exemptions
    Subject Statute
    Delaware River Basin Compact ECL §21-0701(14.3)
    Greats Lakes Basin Compact ECL §21-0901(Art. IV)

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