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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Industrial, Commercial, and Public Service

Section 4.06 - RPTL Section 477

Industrial Waste Treatment Facilities

Exemption Code(s): 49530 Year Originally Enacted: 1965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.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: None.
       
    2. Property Location Requirements: None.
       
    3. 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.
        
    4. 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.

    5. Required Construction Start Date or Other Time Requirement:  Improvements must have been constructed after May 12, 1965.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Tax
    Special
    Assessments
    1. Amount Yes* Yes* Yes* No
    exemption
    allowed
    2. Duration No
    limit
    No
    limit
    No
    limit
    No
    exemption
    allowed
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex NA Ex Tax
    b. City Ex NA NA Tax
    c. Town or Town
    Special District
    Ex NA Ex Tax
    d. Village Ex NA NA Tax
    e. School District NA Ex NA NA
      Ex-Exempt  Tax-Taxable  NA-Not Applicable

    * Amount of exemption is limited to the increase in value of the property attributable to the construction or improvement of the facility.
     
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. 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.
       
    2. Special Ad Valorem Levies and Special Assessments:
      1. Special Ad Valorem Levies: See General Municipal and School District Taxes above.
      2. Special Assessments: No exemption allowed.
         
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    49530  

    Assessment Roll Section(s): Taxable (ARLM Section 1).

  7. 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.

  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS: None.

Exemption Application Form:

Form RP-477

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