Skip to main content
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 454

Indian Reservations

Exemption code(s): 14300 Year originally enacted: Before 1896

Related statutes: RPTL §490 Indian L §6

Summary: Real property located in an Indian reservation which is owned and occupied by an Indian nation, tribe, or band is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies and special assessments.

  1. Eligibility requirements:
    1. Ownership requirements: Property must be owned by an Indian nation, tribe, or band. 
    2. Property location requirements: Property must be located in an Indian reservation.
    3. Property use requirements: Property must be occupied by the Indian nation, tribe, or band that owns the property.
    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 L L
    b. City Ex NA NA Tax
    c. Town or Town Special District Ex NA L L
    d. Village Ex NA NA Tax
    e. School District NA Ex NA NA
    Ex-Exempt      Tax-Taxable      NA-Not Applicable
    L - Liable only for (1) county and town charges for capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, plus (2) special assessments for indebtedness contracted before 7/1/53.
     
  4. Payments in lieu of taxes: None required. 
  5. Calculation of exemption:
    1. General municipal and school district taxes: None required.
    2. Special Ad Valorem Levies and special assessments: 100% of assessed value or other basis of assessment.

      The exemption applies to all levies and assessments imposed by counties, county special districts, towns, and town special districts except (1) charges levied to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, and (2) special assessments for indebtedness contracted before 7/1/53. The exemption does not apply to special assessments imposed by cities or villages.

  6. Coding of exemption on assessment roll:
     Coding of exemption on assessment roll
    Code Description of Alternative Codes Possible
    14300  

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

  7. Filing requirements (owner or occupant of property): None.
  8. Reporting requirements (assessor): None.
  9. Similar exemptions: None.

| Top of Page | | Table of Contents| | Next Page| | Assessors' Manuals |

Please send general questions or comments to ORPTS.

Updated: