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Assessor Manuals, Exemption Administration

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

Section 4.05 - RPTL Section 474: Dental Societies - (In cities with a population of 175,000 or more)

Related Statutes:

RPTL § §420-b, 490

Summary:

Unless disallowed by local option, real property that (1) is owned by an incorporated dental society, (2) is located in a city having a population of 175,000 or more, and (3) is used exclusively for dental society purposes and produces no income is exempt from taxation and is exempt, for certain purposes, from special ad valorem levies and special assessments.

In the 1st, 2nd, 10th, and 11th judicial districts (New York, Richmond, Kings, Queens, Nassau, and Suffolk Counties) the exemption is limited to $100,000 of assessed value. In other judicial districts the exemption is limited to $50,000 of assessed value.

Eligibility requirements

Ownership requirements:

Property must be owned by an incorporated dental society.

Property location requirements:

Property must be located in a city having a population of 175,000 or more.

Property use requirements:

Property must be used exclusively for dental society purposes, and no income may be derived from the property.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

Yes. Each county, city, and school district in which the property is located may choose whether or not to disallow the exemption. The option must be exercised through adoption of a local law, ordinance, or resolution after a public hearing.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
   General municipal taxes School district taxes Special ad valorem tax Special assessments
1. Amount Yes* Yes* Yes* Yes*
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. 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.

* In 1st, 2nd, 10th, and 11th judicial districts (New York, Richmond, Kings, Queens, Nassau, and Suffolk Counties), amount is limited to $100,000 of assessed value. In other judicial districts, amount is limited to $50,000 of assessed value.
** Unless exemption disallowed by local option.
*** If exemption disallowed by county, property is liable for all special ad valorem levies and special assessments imposed by the county or any county special district.

Payments in lieu of taxes:

None required.

Calculation of exemption

General municipal and school district taxes:

In 1st, 2nd, 10th, and 11th judicial districts: up to $100,000 of assessed value. In other judicial districts: up to $50,000 of assessed value.

Special ad valorem levies and special assessments:

See General Municipal and School District Taxes above.

The exemption applies to all levies and assessments imposed by counties and county 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.

Coding of exemption on assessment roll

Coding of exemption on assessment roll
Code Description of alternative codes possible
4600_  

Assessment roll section(s):

Taxable (ARLM Section 1).

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.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

Similar exemptions
Subject Statute
Nonprofit organizations (permissive class) RPTL §420-b

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