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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Private Community Service and Social Organizations

Section 4.05 - RPTL Section 430

Interdenominational Centers

Exemption Code(s): 2630_ Year Originally Enacted: 1956

Related Statutes: RPTL § §420-a, 420-b, 490

SUMMARY: Real property owned by a corporation organized to establish an interdenominational center is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies and special assessments. Real property leased by such a corporation, for its own use, from certain other exempt corporations (see Ownership Requirements below) is also eligible for exemption, to the same extent as property owned by such a corporation, unless the property is leased from a corporation described in RPTL §420-b which by local option is taxable.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned or leased by a corporation organized to establish an interdenominational center. If the property is leased, it must be owned by another corporation organized for interdenominational center purposes or for purposes exempt under RPTL § §420-a, 420-b, 422, 424, 426, or 428 (see the Exemption Profiles for these statutes). No officer, member, or employee of the interdenominational center corporation may receive or be entitled to receive any pecuniary profit from the operations of the corporation, except reasonable compensation for services in carrying out the purposes of the corporation.
       
    2. Property Location Requirements: None
        .
    3. Property Use Requirements: Property must be used as a center for promoting cooperation among various religious denominations. Portions of the property leased for the use of religious, educational, missionary, or charitable corporations or associations are also eligible for exemption, provided that the rental charged does not exceed the carrying, maintenance, and depreciation costs of the portion leased, plus an amount to be added to the interdenominational center's capital improvement fund. With the con- sent of each corporation or association leasing the property, the interdenominational center may require each lessee to make payment on an annual basis to a capital improvement fund. The fund must be used exclusively for capital improvements in accordance with a capital improvement plan adopted or updated annually by the center.

      The term "capital improvement" means any addition to, replacement of, or remodeling of physical plant, structures, or equipment owned by the center and used in connection with the operation of the center. Such improvements include improvements to land, but not land itself.

      Unimproved, unused property is eligible for exemption only under certain conditions (see Property Use Requirements for RPTL §420-a).

    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: None.
       
  2. LOCAL OPTION: No, but see Limitations on Exemptions below.
     
  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 L* L*
    b. City Ex* NA NA Tax
    c. Town or Town
    Special District
    Ex* NA L* L*
    d. Village Ex* NA NA Tax
    e. School District NA Ex* NA NA
      Ex-Exempt   Tax-Taxable  NA-Not Applicable
      L - Liable only for (1) county and town charges for capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, plus (2) special assessments for indebtedness contracted before 7/1/53.

    *Unless the property is leased from an organization described in RPTL §420-b which by local option is taxable (see Calculation of Exemption section of the Exemption Profile for RPTL §420-b).

  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.

      The exemption applies to all levies and assessments imposed by counties, county special districts, towns, and town special districts except (1) charges levied to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways, and (2) special assessments for indebtedness contracted before 7/1/53. The exemption does not apply to special assessments imposed by cities or villages.

  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    26300  

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

    NOTE: This code should not be used 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
    Nonprofit organizations (mandatory class) RPTL §420-a
    Nonprofit organizations (permissive class) RPTL §420-b

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