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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 2: Agricultural and Forest

Section 4.08 - RPTL Section 482: Quarantined lands

Exemption code(s)

4940_

Year originally enacted:

1946

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

None.

Property use requirements:

Land must be quarantined by the state and under its control for the purpose of fumigating or treating the land against the spread of the golden nematode.

Certification by state or local government:

None required

Required construction start date or other time requirement:

None.

Local option

Yes. The board of supervisors of any county or the financial board of any city in which the quarantined lands are located may choose whether or not to allow the exemption for county, city, or town purposes.

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 exemption allowed No exemption allowed No exemption allowed
2. Duration Yes* No exemption allowed 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 Tax NA NA Tax
e. School district NA Tax NA NA
Ex-Exempt     Tax-Taxable     NA-Not Applicable

* Exemption is limited to the period during which the land is under state control for the purpose of nematode treatment.
** If allowed by local option.

Payments in lieu of taxes

None required. 

Calculation of exemption

General municipal and school district taxes:

General municipal taxes:

100% of assessed value for county, city, and/or town purposes (as allowed by local option). No exemption is allowed for village taxes.

School district taxes:

No exemption allowed.

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
4940_

Assessment roll section(s):

Taxable (ARLM Section 1).

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

None.

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