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Assessor Manuals, Exemption Administration

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

Section 4.06 - RPTL Section 478: Off-street parking facilities providing underground shelters (in cities and villages only)

Exemption code(s):


Year originally enacted:


Related Statutes:

McK U Con L §9101 (NYS Defense Emergency Act)


If allowed by local option, buildings or other improvements used for off-street parking which (1) also provide underground shelters that comply with minimum parking capacities and floor area requirements and (2) are located in a city or a village are wholly exempt from city or village taxes, but are liable for county, town, and school district taxes and for special ad valorem levies and special assessments. The exemption is limited in duration to 25 years and does not apply to the land upon which or under which the facility stands.

Eligibility requirements

Ownership requirements:


Property location requirements:

Property must be located in a city or a village. In addition, facilities must contain certain parking capacities that are based on where the facility is located (see Property Use Requirements below).

Property use requirements:

Buildings or other improvements must be constructed or reconstructed to provide both off-street automobile parking and an underground shelter complying with McK U Con L §9101 (NYS Defense Emergency Act) and the plan, regulations, and orders of the State Civil Defense Commission. In addition,

  1. the facility must contain the following minimum parking capacity:

    Minimum parking capacity
    Property location Minimum parking capacity
    New York City 250 cars
    Albany 150 cars
    Other cities and villages 75 cars 
  2. and at least 75% of the total floor area of the building must be used exclusively for off-street parking. The exemption applies only to that portion of the building used for off-street parking and an underground shelter, an office for conducting parking business, and a waiting room.

Certification by state or local government:

None required.

Required construction start date or other time requirement:  


Local option

Yes. Each city and village in which the property is located may choose whether or not to allow the exemption. The option to exempt must be exercised by adoption of a local law.

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* No exemption allowed No exemption allowed No exemption allowed
2. Duration 25 years No exemption allowed No exemption allowed No exemption allowed
3. Taxing jurisdiction
a. County or county special districts Tax NA Tax Tax
b. City Ex** NA NA Tax
c. Town or town special district Tax NA Tax Tax
d. Village Ex** NA NA Tax
e. School district NA Tax NA NA
Ex-Exempt Tax-Taxable NA-Not Applicable

* Exemption is limited to that portion of the building used for off-street parking and an underground shelter, an office for conducting parking business, and a waiting room. Land value is not entitled to exemption.

** If allowed by local option.

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of assessed value of the buildings or other improvements used as described under Property Use Requirements above. Land value is not entitled to exemption. The exemption applies to city and village taxes only. No exemption is allowed for school district taxes.

Special ad valorem levies and special assessments:

No exemption allowed.

Coding of exemption on assessment roll

Code Description of alternative codes possible

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)


Reporting requirements (assessor)


Similar exemptions

Similar exemptions
Subject Statute
Fallout shelter facilities RPTL §479

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