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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 2: Private Community Service and Social Organizations

Section 4.05 - Ch. 487, L. 2007: Public Safety and Court Facility Alternatives for the City of Niagara Falls

Exemption code(s):

29800

Year originally enacted:

2007

Related statutes:

NPCL §1411

Summary:

A public safety and courts facility constructed by a local development corporation which is created by the City of Niagara Falls for the purpose of designing, constructing, financing or owning the public safety and courts facility project built or furnished in accordance with the design, plans, and specifications for such facility as have been approved by the city is exempt from taxation but liable to special ad valorem levies and special assessments. The facility must be leased to the city and actually used for public safety and court purposes by the city or by those persons to whom the city is obligated by law to provide such facilities. The duration of this exemption is up to 40 years.

Eligibility requirements

Ownership requirements:

The facility must be owned by a local development corporation, which for the purposes of this exemption is a not-for-profit corporation formed after May 1, 2007 upon the request of the City of Niagara Falls under Section 1411 of the Not-for-Profit Corporation Law for the purposes, among others, of carrying out the public safety and courts facility project.

Property location requirements:

The facility must be located in the City of Niagara Falls.

Property use requirements:

The project must be used as a facility providing space for the public safety functions, including, without limitation, police and fire operations, public safety communications, custody of individuals requiring temporary incarceration within the jurisdiction of the criminal justice system, and facilities necessary or prudent for the operation of the courts and other functions related to the administration of justice, including, without limitation, courtrooms, jury selection and the deliberation rooms, judges' chambers, and related space for administrative personnel.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
      General municipal taxes School district taxes Special ad valorem levies Special assessments
1. Amount No limit No limit No exemption allowed No exemption allowed
2. Duration Up to 40 years Up to 40 years No exemption allowed No exemption allowed
3. Taxing Jurisdiction
a. County or County Special Districts Ex NA Tax Tax
b. City Ex NA NA Tax
c. School District NA Ex NA NA
Ex-Exempt   Tax-Taxable  NA-Not Applicable

Payments in lieu of taxes

None required.

Calculation of exemption

 General municipal and school district taxes

100% of assessed value.

Special ad valorem levies and special assessments: 

No exemption allowed.

Coding of exemption on assessment roll

Coding of Exemption on Assessment roll
Code Description of alternative codes possible  
29800   

Assessment Roll Section(s):

Exempt (RPS Section 8).

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

Similar Exemptions
Subject Statute
Nonprofit organizations (mandatory class) RPTL §420-a
Nonprofit organizations (permissive class) RPTL §420-b

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