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Assessor's Manual, Volume 4, Exemption Administration -Summary of Annual Revisions

Assessors' Manual: Exemption Administration - Volume 4

 SUMMARY OF ANNUAL REVISIONS
ASSESSOR'S MANUAL: EXEMPTION ADMINISTRATION
SUMMARY OF ANNUAL REVISIONS, 1/1/17
Memorandum
StatuteDescriptionSubject of Changes Made
Various Subject Index Various new entries.
Various Exemption Code Index Various new entries.
Various Summary Chart of Exemptions Various new entries
RPTL §421-o Multiple Dwellings In Certain Cities Adds new exemption for converted multiple dwelling properties in the cities of Corning and Hornell
RPTL  §425 School Tax Relief (STAR)

STAR exemption is converted to an advanced payment personal income tax credit for new applicants.  Current recipients are grandfathered into the exemption on their current property.

Added a new appeals process for ESTAR renewal applicants who fail to file by Taxable Status Date and can show good cause.

RPTL §458-a Alternative Veterans

Added a local option to define reservists activated for Operation Graphic Hand as veterans for the exemption. 

Added language to define that in NYC, the City Council is allowed to adopt the local option for school districts.

RPTL §458-b Cold War Veterans

Added school district local option

RPTL §467-b SCRIE, DRIE

Adds ability for those dropped from the program for a non-recurring income item to apply the next year at prior exemption level

Extends DRIE eligibility to those receiving USPS disability pension

Allows household members to apply for SCRIE or DRIE within 120 days after the head of household dies or vacates the property permanently.

Allows for those who have received the program benefits for 5 consecutive years to file a short form certification for renewal

RPTL §467-c SCRIE, DRIE

Adds ability for those dropped from the program for a non-recurring income item to apply the next year at prior exemption level

Allows household members to apply for SCRIE or DRIE within 120 days after the head of household dies or vacates the property permanently

Allows for those who have received the program benefits for 5 consecutive years to file a short form certification for renewal

RPTL §467-j Residential Property In Certain Counties Adds new exemption for property owned by a land trust that is subject to a restricted sale price
RPTL §483 Agricultural Buildings Updates definition of structures and buildings.
RPTL §483-e Anaerobic Digestion Facilities Adds new exemption for anaerobic digestion facilities.
RPTL §485-f Branch Banks In Banking Districts Extends sunset of exemption until January 1, 2023
RPTL §485-r Inhibited Property in City of Batavia Update of population criteria
RPTL §485-s Mixed Use Property in certain Villages Adds a new exemption for new mixed use property in the Village of Wappingers Falls
RPTL §485-s Residential Reassessments in Certain Towns Adds a new exemption for a two year implementation of a revaluation in the Towns of Greenburgh and Ossining
RPTL §487 Solar, Wind, and Farm Waste Energy Systems Updates eligibility to exclude any properties eligible for exemption under RPTL §483-e
RPTL §489 Multiple Dwellings (Improvements) Adds a cost of living adjustment to the assessed value limitation on certain co-ops and condos
RPTL §499-bbbb Solar Electric Generating Systems in NYC Extends eligible time period until January 1, 2019
NPCL §1607,1608 Land Banks

Extends exemption to include special ad valorem levies and special assessments

Extends eligibility to property owned by a subsidiary of a land bank

Ag-Mkts L  §305 Agricultural Districts (Formed by County or New York State) Updates definition of woodland products to those intended for sale

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