Assessor's Manual, Exemption Administration—Part 2: RPTL Section 477-a
Year originally enacted: 1966
Related statutes: ECL §19-0307
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.
Property location requirements:
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.
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.
Required construction start date or other time requirement:
Improvements must have been constructed or improved after September 1, 1974.
Limitation on exemption
|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
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
Assessment roll section
Taxable (ARLM Section 1)
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.
Reporting requirements (assessor)
Exemption application form
Please send general questions or comments to ORPTS.