Assessor Manuals, 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)
Year originally enacted:
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.
Property must be owned by the U.S. Government.
Property location requirements:
Property use requirements:
Certification by state or local government:
Required construction start date or other time requirement:
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|
|c. Town or Town Special District||Ex||NA||Ex||Ex|
|e. School District||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
Payments in lieu of taxes
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special ad valorem levies and special assessments:
100% of assessed value or other basis of assessment.
Coding of exemption on assessment roll
|Code||Description of Alternative Codes Possible|
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.
Filing requirements (owner or occupant of property)
Reporting requirements (assessor)
|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|
Please send general questions or comments to ORPTS.