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Assessor Manuals, Exemption Administration

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

Section 4.06 - RPTL Section 479: Fallout Shelter Facilities

Exemption code(s):

47700

Year originally enacted:

1961

Related statutes:

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

Summary:

Property that is constructed or improved to include or provide a fallout shelter facility that complies with the NYS Defense Emergency Act is partially exempt from taxation, special ad valorem levies, and special assessments. The amount of exemption is limited to the increase in assessed value attributable to the fallout shelter; however, no exemption may exceed $100 times the number of occupants which the fallout shelter facility is designed to accommodate in accordance with the plan, regulations, and orders of the State Civil Defense Commission.

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

None.

Property use requirements:

Property must be constructed or improved to provide a fallout shelter facility which complies with the NYS Defense Emergency Act (McK U Con L §9101) and the plan, regulations, and orders of the State Civil Defense Commission.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

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

*Amount of exemption is limited to the increase in assessed value attributable to the fallout shelter facility, but no exemption may exceed $100 times the number of occupants the facility is designed to accommodate in accordance with the plan, regulations, and orders of the State Civil Defense Commission.

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of the increase in assessed value attributable to the construction of the fallout shelter facility, subject to maximum limits on exempt amount as described under Limitations on Exemption above.

Special ad valorem levies and special assessments:

100% of the increase in assessed value or other basis of assessment attributable to the construction of the fallout shelter facility, subject to maximum limits on exempt amount as described under Limitations on Exemption above.

Coding of exemption on assessment roll

Coding of exemption on assessment roll
Code Description of alternative codes possible
47700  

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)

None.

Reporting requirements (assessor)

None.

Similar exemptions

Similar exemptions
Subject Statute
Off-street parking facilities providing underground shelters RPTL §478

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