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Assessor's Manual, Volume 4, ExemptionAdministration

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

Section 4.04 - RPTL Section 418

Foreign Governments (Embassies)

Exemption Code(s): 14200 Year Originally Enacted: 1955

Related Statutes:     RPTL §§416, 490
Convention on the Privileges and Immunities of the United Nations, 13

SUMMARY: This exemption applies to two types of property owners: (1) a foreign government that is a member of the United Nations or similar international organization (defined in RPTL §416) of which the United States is a member or (2) the principal resident representative (e.g. an ambassador) of that government to such an organization. Property used exclusively as the offices or residence of such a representative or the offices of the staff of that representative is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies unless (1) special ad valorem levies or special assessments or (2) taxes on any taxable portion of the property become delinquent, in which case the exemption must not be granted until the arrears are paid in full. This exemption does not apply to levies made on a city-wide or borough-wide basis which are collectible with the real property tax.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned either by (1) a foreign government member of the United Nations or similar international organization (as defined in RPTL §416) of which the United States is a member or by (2) the principal resident representative of that government to such an organization.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be used exclusively as (1) the offices or residence of the principal resident representative or (2) the offices of the representative's staff. Any portion of the property not used exclusively for these purposes is subject to taxation.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement:  The exemption applies to any taxes and special ad valorem levies that become due and payable after the date the property is used for the purposes described above.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount No
    limit
    No
    limit
    No
    limit
    No
    exemption
    allowed
    2. Duration No
    limit
    No
    limit
    No
    limit
    No
    exemption
    allowed
    3. Taxing Jurisdiction a. County or County
    Special Districts
    Ex NA L Tax
    b. City Ex NA NA Tax
    c. Town or Town
    Special District
    Ex NA L Tax
    d. Village Ex NA NA Tax
    e. School District NA Ex NA NA
      Ex-Exempt      Tax-Taxable      NA-Not Applicable
       L - Liable only for county and town charges for capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways.

     
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: 100% of assessed value of portion(s) of property used exclusively for purposes described in Property Use Requirements above.
       
    2. Special Ad Valorem Levies and Special Assessments:
      1. Special Ad Valorem Levies: 100% of assessed value.

        The exemption applies to all levies imposed by counties, county special districts, towns, and town special districts except charges levied to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways.

      2. Special Assessments: No exemption allowed.
         
    3. CODING OF EXEMPTION ON ASSESSMENT ROLL:
      Code Description of Alternative Codes Possible
      14200    
      Assessment Roll Section(s): Exempt (ARLM Section 8).

      NOTE: This code should not be used to identify property owned by the United Nations or similar international organization (RPTL §416) or 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
      Foreign governments (consulates) Vienna Convention on
      Consular Relations, Art. 32
      Foreign governments (missions) Vienna Convention on
      Diplomatic Relations, Art. 23
      United Nations RPTL §416
      United Nations Development District (NYC) McK U Con L §9613
       

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