Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 444 & NPCL 1408: Historical Societies
Section 4.05 - RPTL Section 444 & NPCL 1408: Historical Societies
Year originally enacted:
As provided in NPCL §1408, the sites of old forts, battlegrounds, and other historic sites owned by historical societies for the purposes of enclosing, preserving, and erecting monuments are exempt from taxation but liable for special ad valorem levies and special assessments. Property used for business purposes or in excess of six acres in any one locality is taxable. Fees may be charged by the historical society for exhibition of its property or collection of articles of historical interest, but only to the extent that the proceeds are used for the preservation, maintenance, and development of such property or collection.
Property must be owned by an incorporated historical society.
Property location requirements:
Property use requirements:
Property must be used for the purposes of enclosing, preserving, and erecting monuments; only six acres of such property is eligible for exemption in any one municipality. Property used for business purposes does not qualify for exemption.
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||Value of 6 acres per locality||Value of 6 acres per locality||No exemption allowed||No exemption allowed|
|2. Duration||No limit||No limit||No exemption allowed||No exemption allowed|
|3. Taxing Jurisdiction||a. County or County Special Districts||Ex||NA||Tax||Tax|
|c. Town or Town Special District||Ex||NA||Tax||Tax|
|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 of up to a maximum of six acres in any one municipality.
Special ad valorem levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
|Code||Description of alternative codes possible|
Assessment roll section(s):
Exempt (ARLM Section 8).
Note: This code should not be used to identify (1) monuments or memorials owned by municipal corporations and exempt under County L §226, (2) monuments or memorials owned by soldiers monument corporations and exempt under RPTL §442 and NPCL §1405, or (3) 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.
Filing requirements (owner or occupant of property)
Reporting requirements (assessor):
|Historic property||RPTL §444-a|
|Nonprofit organizations (mandatory class)||RPTL §420-a|
|Nonprofit organizations (permissive class)||RPTL §420-b|
|Soldiers monument corporations||RPTL §442 & NPCL §1405|
Please send general questions or comments to ORPTS.