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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 452

Veterans Organizations

Exemption Code(s):   2610_      Veterans Organization
                                  2611_      Veterans Organization, used also by non-exempt entity

Year Originally Enacted:   1923

Related Statutes:   RPTL §490
    NPCL §1405
  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by (a) a corporation, association, or post of war veterans of the U.S. Armed Forces or (b) a soldiers monument corporation organized pursuant to NPCL §1405 whose members are war veterans of the U.S. Armed Forces but which is not entitled to exemption under RPTL §442.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be actually and exclusively used and occupied by the owner or by an organization otherwise entitled to exemption under Article 4 of the RPTL, except an organization exempt under RPTL §408 (school district or BOCES), §440 (infant home), §466 (volunteer fire company in a village), or §478 (owner of off-street parking facility providing underground shelter). No portion of the property used by such other exempt organization is entitled to exemption under RPTL §452 if the moneys paid to the owner for such use exceeds the carrying, maintenance, and depreciation charges of that portion.  Except where allowed by local option, any portion of the property actually and exclusively used by a non-exempt person or entity shall be subject to taxation, special ad valorem levies and special assessments. (See B. Local Option).
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement:  None.
       
  2. LOCAL OPTION: Yes--each county, city, town, village and school district may choose to allow the exemption on that portion of the property that is used or rented to non-exempt entities.  The option to exempt in this instance must be exercised through adoption of a local law or school district resolution (after a public hearing).  This is the only local option available for this exemption.
     
  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.
    * See B. Local Option above.

     
  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
    2610_ Veterans Organization
    2611_ Veterans Organization, used also by non-exempt entity

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

    NOTE: These codes should not be used to identify property that is owned by an individual veteran and is exempt under RPTL §458, §458-a or §458-b 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 (permissive class) RPTL §420-b
    Soldiers monument corporations RPTL §442

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