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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 - McK U Con L Section 9613

United Nations Development District
(New York City)

Exemption Code(s): 14410 Year Originally Enacted: 1968 Related Statutes: None.

SUMMARY: Real property that (1) is owned by the United Nations Development Corporation or one of its subsidiaries or sponsors, (2) is located in a designated area contiguous to the U.N. headquarters in New York City, and (3) is used for certain approved public purposes (such as office space or housing for delegates and facilities for visitors) is wholly exempt from taxation and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by the United Nations Development Corporation, a public benefit corporation, or one of its subsidiaries or sponsors (independent corporations approved for carrying out the development plan for the district).
       
    2. Property Location Requirements: Property must be located in a designated area contiguous to the U.N. headquarters in Manhattan (defined in McK U Con L §9603).
       
    3. Property Use Requirements: Property must be used for (1) missions, office space, meeting facilities, or housing and recreational facilities for delegates to the U.N., personnel of delegations, or U.N. staff members, (2) office space, auditoriums, or meeting facilities for related nongovernmental organizations, (3) hotel accommodations for visiting heads of state and other dignitaries, (4) bus terminals, dining facilities, or other facilities for visitors, (5) parking, or (6) housing, commercial, industrial, or other facilities necessary to carry out the purposes of the U.N.
       
    4. Certification by State or Local Government: The development plan for the district must be approved by the New York City Board of Estimate.
       
    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
    Levies

    Special
    Assessments
    1. Amount No
    limit
    No
    limit
    NA No
    limit
    2. Duration No
    limit
    No
    limit
    NA No
    limit
    3. Taxing Jurisdiction a. City Ex NA NA Ex
    b. 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 assessment.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    14410  

    Assessment Roll Section(s): Exempt.

    NOTE: This code should not be used to identify exempt property owned by the United Nations (RPTL §416) 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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
     
    Subject Statute
    Foreign governments (consulates) Vienna Convention on Consular Relations, Art. 32
    Foreign governments (embassies) RPTL §418
    Foreign governments (missions) Vienna Convention on Diplomatic Relation, Art. 23
    United Nations RPTL §416

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