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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 59-g

U.S. Property Used for Defense Purposes

Exemption Code(s): 14120 Year Originally Enacted: 1917

Related Statutes: RPTL §402

SUMMARY: 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.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: 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.
       
    2. Property Location Requirements: None.
       
    3. 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.
       
    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% of 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
    14120  

    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. 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.

  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 Buildings Purchase Contract Act)
    RPTL §400(2)
    U.S. property used for military, navigation post office, or
    custom house purposes
    State L §54

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