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Department of Taxation and Finance

Assessor's Manual, Exemption Administration: RPTL Section 477

Exemption Administration Manual—Part 2: Industrial, Commercial, and Public Service

Section 4.06 - RPTL Section 477: Industrial Waste Treatment Facilities

Exemption code:

49530

Year originally enacted: 1965

Related statutes: ECL §17-0705

Summary:

This exemption applies to an improvement used as an industrial waste treatment facility constructed or improved after May 12, 1965 in order to comply with the Environmental Conservation Law. Industrial waste treatment facilities are partially exempt from taxation and special ad valorem levies. No exemption from special assessments is allowed. The amount of exemption is limited to the increase in value of the property attributable to the construction or improvement of the facility.

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

None.

Property use requirements:

Improvements must be used for the treatment, neutralization, or stabilization of industrial waste from a point immediately preceding the treatment to the point of disposal, including the necessary pumping and transmitting facilities but excluding facilities installed for the primary purpose of salvaging materials which are usable in the manufacturing process or are marketable.

Certification by state or local government:

A certificate of compliance must be issued by the State Commissioner of Environmental Conservation pursuant to ECL §17-0705 and must accompany the required exemption application form (RP-477).

Where only a temporary certificate has been issued for a facility which is incomplete on the appropriate taxable status date, the exemption applies only to taxes levied for that particular taxable status date and a new application must be filed in the next succeeding year. Facilities which are exempt on the basis of a permanent certificate of compliance continue to be exempt from year to year unless the certificate is revoked by the State Department of Environmental Conservation.

Required construction start date or other time requirement:

Improvements must have been constructed after May 12, 1965.

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
Type of limitation General municipal taxes School district taxes Special ad valorem levies Special assessments
Amount Yes* Yes* Yes* No exemption allowed
Duration No limit No limit No limit No exemption allowed
Taxing jurisdiction: county or county special district Exempt Not applicable Exempt Taxable
Taxing jurisdiction: city Exempt Not applicable Not applicable Taxable
Taxing jurisdiction: town or town special district Exempt Not applicable Exempt Taxable
Taxing jurisdiction: village Exempt Not applicable Not applicable Taxable
Taxing jurisdiction: school district Not applicable Exempt Not applicable Not applicable

* Amount of exemption is limited to the increase in value of the property attributable to the construction or improvement of the facility.

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of the increase in value of the property attributable to the construction or improvement of the facility. Any land value increase is not entitled to exemption.

Special ad valorem levies and special assessments:

Special ad valorem levies: See General Municipal and School District Taxes above.

Special assessments

No exemption allowed.

Coding of exemption on assessment roll

Code: 49530

Assessment roll section

Taxable (ARLM Section 1)

Filing requirements (owner or occupant of property)

Form RP-477 (1/95), Application for Exemption of Industrial Waste Treatment Facilities Constructed or Reconstructed after May 12, 1965 (see sample form following Exemption Profile)

Application required first year only, unless a temporary certificate of compliance has been issued by the State Department of Environmental Conservation. In that case, a new application is required in the following tax year.

Reporting requirements (assessor)

None.

Similar exemptions

None.

Exemption application form

Form RP-477, Application for Exemption of Industrial Waste Treatment Facilities Constructed or Reconstructed after May 12, 1965

Please send general questions or comments to ORPTS.

Updated: