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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 - State L Section 54

U.S. Property Used for Military, Navigation, Hospital,
Post Office, or Custom House Purposes

Exemption Code(s):    14110 Year Originally Enacted:    Before 1896

Related Statutes:    RPTL §§400, 402 ECL §9-0101

SUMMARY: Real property located in certain areas that is (1) leased or owned and (2)occupied by the U.S. Government is wholly exempt from taxation, special ad valorem levies, and special assessments as long as the property is used for certain military, navigation, hospital, post office, or custom house purposes. Other occupants of such property are subject to taxation to the extent of their interest in the property unless the occupant is entitled to exemption of property held in his own name.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by the U.S. Government unless the property is leased from a county, city, town, or village and is used for certain purposes (see Property Use Requirements below), and it must be occupied by the U.S. Government. If the property is occupied or otherwise used by another person or organization under a contract of sale or similar agreement, that portion of the property so used is taxable for all purposes unless the property user is entitled to exemption of property held in his own name.
       
    2. Property Location Requirements: Property located in the following areas is not exempt under this statute:
      1. Orange County, other than
        1. Newburgh Airport (Stewart Field) lands comprising not more than 221.8 acres plus adjoining lands not exceeding an aggregate of 1,000 acres (Town of Newburgh).
        2. Lands not exceeding an aggregate of 2.5 acres that adjoin state highway 8500, part one (West Point Military Reservation Highway - Cornwall, part one) and lands now owned by the United States (Town of Cornwall).
        3. Otisville Federal Correction Institute lands comprising not more than 276.5 acres (Town of Mount Hope).
      2. Adirondack Park lands, as defined in ECL §9-0101, unless a special act of the NYS Legislature has been passed allowing for federal acquisition of such land.
         
    3. Property Use Requirements: Lands owned by the United States must be used for maneuver or parade grounds, aviation fields, navy yards, or naval stations or must have been purchased for the purpose of erecting thereon any needful buildings or structures, e.g. lighthouses, beacons, lighthouse keepers' dwellings, hospitals, sanitariums, works for improving navigation, post offices, fortifications, or buildings and structures used for storage, manufacture, or production of supplies, ordinances, apparatus, or equipment of any kind for the use of the army or navy.

      Lands leased from a county, city, town, or village (including municipal park lands) must be used for maneuver or parade grounds, aviation fields, or military reservations.

    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:
      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
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: 100% assessed value.
    2. Special Ad Valorem Levies and Special Assessments: 100% of assessed value or other basis of assessment.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    14110    

    Assessment Roll Section(s): Exempt (ARLM Section 8).

    NOTE: This code should not be used to identify property that is occupied by the U.S. Government under a purchase contract arrangement and is exempt under RPTL §400(2) 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.

    For coding of property owned by the U.S. but occupied or otherwise used under a contract of sale or similar agreement by another person or organization entitled to tax exemption, see the Exemption Profile for the statute under which the property user is exempt.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
    Subject Statute
    U.S. Government (generally) RPTL §400(1)
    U.S. Government (property occupied under purchase contract
    authorized by Public Buildings Purchase Contract Act)
    RPTL §400(2)
    U.S. property used for defense purposes State L §59-g

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