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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 - RPTL Section 400(1)

U.S. Government (Generally)

Exemption code(s): 14100  Year originally enacted: Before 1896

Related statutes: None

Summary: Real property that is owned by the U.S. Government is wholly exempt from taxation, special ad valorem levies, and special assessments except when federal law specifically consents to taxation of such property.

  1. Eligibility requirements:
    1. Ownership requirements: Property must be owned by the U.S. Government. 
    2. Property location requirements: None.
    3. Property use requirements: None.
    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 limit No limit
    2. Duration No limit No limit No limit No limit
    3. Taxing Jurisdiction
    a. County or County Special Districts Ex NA Ex Ex
    b. City Ex NA NA Ex
    c. Town or Town Special District Ex NA Ex Ex
    d. Village Ex NA NA Ex
    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: 100% of assessed value or other basis of assessment.
  6. Coding of exemption on assessment roll:
     Coding of exemption on assessment roll
    Code Description of Alternative Codes Possible
    14100  

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

    Note: This 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
    U.S. Government (property occupied under
    purchase contract authorized by Public
    Buildings Purchase Contract Act)
    RPTL §400(2)
    U.S. property used for military, navigation, hospital,
    post office or custom house purposes
    State L §54
    U.S. property used for defense purposes State L §59-g

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