Exemption Administration Manual, Part 1: U.S., Foreign Governments, and Interstate Agencies—Section 4.04 - RPTL Section 400(1): U.S. Government (Generally)
Assessor Manuals
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Year originally enacted: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.
Eligibility requirements
Ownership requirements:
Property must be owned by the U.S. Government.
Property location requirements:
None.
Property use requirements:
None.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
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 | ||||
Payments in lieu of taxes
None required.
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 |
|---|---|
| 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.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
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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