Assessor Manuals, Exemption Administration
Exemption Administration Manual—Part 1: U.S., Foreign Governments, and Interstate Agencies
Section 4.04 - RPTL Section 454: Indian Reservations
Year originally enacted:
RPTL §490 Indian L §6
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.
Property must be owned by an Indian nation, tribe, or band.
Property location requirements:
Property must be located in an Indian reservation.
Property use requirements:
Property must be occupied by the Indian nation, tribe, or band that owns the property.
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||L||L|
|c. Town or Town Special District||Ex||NA||L||L|
|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.|
Payments in lieu of taxes
Calculation of exemption
General municipal and school district taxes:
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.
Coding of exemption on assessment roll
|Code||Description of alternative codes possible|
Assessment roll section(s):
Exempt (ARLM § 8).
Filing requirements (owner or occupant of property)
Reporting requirements (assessor)
Please send general questions or comments to ORPTS.