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Assessor Manuals, Exemption Administration

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

Section 4.06 - Trans L Section 64: Utica Transit Authority

Exemption code(s):


Year originally enacted:


Related statutes:

Gen Muny L Article 5-I


Real property that (1) is owned by the Utica Transit Authority, (2) is located in the City of Utica or in another jurisdictional area of the authority (see Property Location Requirements below), and (3) is used to provide or improve one or more mass transportation projects is wholly exempt from taxation, but is liable for special ad valorem levies and special assessments. Payments in lieu of taxes are required for property of the authority unless the municipality in which such property is located agrees that the authority should not be required to make such payments.

Eligibility requirements

Ownership requirements:

Property must be owned by the Utica Transit Authority.

Property location requirements:

Property must be located (1) in the City of Utica, (2) in an area once served by the Utica Transit Commission, or (3) in an area where the authority is licensed, franchised, or permitted to provide services by the local legislative body or governmental regulatory agency.

Property use requirements:

Land and improvements must be used for one or more mass transportation projects, including but not limited to transportation by railroad, omnibus, marine, and air.

Certification by state or local government:

None required.

Required construction start date or other time requirement:


Local option


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

Payments in lieu of taxes

Any municipality within the Utica Transit Authority's jurisdiction (1) may agree with the authority upon an annual fixed sum to be paid in lieu of taxes for each municipal project, (2) may agree with the authority upon a sum to be paid by the authority for any year(s) with respect to a municipal project, (3) may agree to accept a fixed sum or other consideration in lieu of such payments, or (4) may agree that the authority is not required to make any payments in lieu of taxes. The Utica Transit Authority is not permitted to make payments in lieu of taxes in an amount that exceeds the taxes last levied upon the property prior to its acquisition by the authority.

Calculation of exemption

General municipal and school district taxes:

100% of assessed value.

Special ad valorem levies and special assessments:

No exemption allowed.

Coding of exemption on assessment roll

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

Assessment roll section(s):

Exempt (ARLM Section 8).

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
Municipal corporations RPTL §406(1)
Public authorities RPTL §412 & Pub Auth L

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