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Assessor's Manual, Volume 4, ExemptionAdministration

Section 4.06 - RPTL Section 479

Fallout Shelter Facilities

RPTL Section 479

Exemption Code(s): 47700 Year Originally Enacted: 1961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.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: None.
       
    2. Property Location Requirements: None.
       
    3. 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.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: None.
       
  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* Yes*
    2. Duration No
    limit
    No
    limit
    No
    limit
    No
    limit
    3. Taxing Jurisdiction
    a. County or County
    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.

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. 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.
       
    2. 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.
       
  6. 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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None.
     
  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:
    Subject Statute
    Off-street parking facilities
    providing underground shelters
    RPTL §478

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