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Assessor's Manual, Volume 4, ExemptionAdministration

Section 4.06 - RPTL Section 477-a
Formerly RPTL Section 481

Air Pollution Control Facilities

Exemption Code(s): 47900 Year Originally Enacted: 1966

Related Statutes: ECL §19-0307

SUMMARY: This exemption applies to an improvement used as an air pollution control facility constructed or improved after September 1, 1974 in order to comply with the Environmental Conservation Law. Air pollution control 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 to remove, reduce, or render less noxious air contaminants emitted from air contamination sources from a point immediately preceding the point of such treatment to the point of discharge. Eligible improvements include flue gas desulfurization equipment and attendant sludge disposal facilities, fluidized bed boilers, precombustion coal cleaning facilities, and other facilities that conform with the state Acid Deposition Control Act (ECL Article 19). Excluded from exemption are facilities installed for the primary purpose of salvaging materials which are usable in the manufacturing process or are marketable and those facilities which rely for their efficacy on dilution, dispersion, or assimilation of air contaminants.
       
    4. Certification by State or Local Government: A certificate of compliance must be issued by the State Commissioner of Environmental Conservation pursuant to ECL §19-0307 and, in the case of air pollution control facilities, must accompany the required exemption application form (RP-477-a).

      Where only a temporary certificate has been issued for facilities which are 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 or improved after September 1, 1974.
       
  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 Districts 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
    47900  

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

  7. FILING REQUIREMENTS (Owner or Occupant of Property):

    Form RP-477-a (1/95) - Application for Real Property Tax Exemption for Air Pollution Control Facilities(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-a

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