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Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

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

Section 4.05 - RPTL Section 444 & NPCL 1408

Historical Societies

Exemption Code(s): 26250 Year Originally Enacted: Before 1896

Related Statutes: NPCL §1408

Summary: 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.

  1. Eligibility requirements:
    1. Ownership Requirements: Property must be owned by an incorporated historical society.
       
    2. Property Location Requirements: None.
       
    3. 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.
       
    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:
     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
    b. City Ex NA NA Tax
    c. Town or Town
    Special District
    Ex NA Tax Tax
    d. Village Ex NA NA Tax
    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 of up to a maximum of six acres in any one municipality.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. Coding of exemption on assessment roll:
     Coding of exemption on assessment roll
    Code Description of Alternative Codes Possible
    26250  

    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.

  7. Filing requirements (Owner or Occupant of Property): None.
     
  8. Reporting requirements (Assessor):None.
     
  9. Similar exemptions:
     Similar exemptions
    Subject Statute
    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

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