Assessor Manuals, Exemption Administration
Exemption Administration Manual—Part 1: U.S., Foreign Governments, and Interstate Agencies
Section 4.04 - State L Section 59-g: U.S. Property Used for Defense Purposes
Year originally enacted:
Real property that is (1) owned and occupied by the U.S. Government and (2) used for public defense purposes, or other public purposes that support such defense purposes, is wholly exempt from taxation, special ad valorem levies, and special assessments. Other occupants of such property are subject to taxation to the extent of their interest in such property unless the occupant is entitled to exemption of property held in his own name.
Property must be owned and 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.
Property location requirements:
Property use requirements:
Property must be used for public defense purposes or other public purposes, including public highway purposes, that support such defense purposes. Strips of land acquired for public highway purposes that lead to, from, across, or around such defense projects may not exceed 100 feet in width.
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||Ex||Ex|
|c. Town or Town Special District||Ex||NA||Ex||Ex|
|e. School District||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
Payments in lieu of taxes
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|
Assessment roll section(s):
Exempt (ARLM § 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. Government 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.
Filing requirements (owner or occupant of property)
Reporting requirements (assessor)
|U.S. Government (generally)||RPTL §400(1)|
|U.S. Government (property occupied under purchase contract authorized by Buildings Purchase Contract Act)||RPTL §400(2)|
|U.S. property used for military, navigation post office, or custom house purposes||State L §54|
Please send general questions or comments to ORPTS.