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Exemption Reporting for Taxing Jurisdictions

Chapter 258 of the Laws of 2008 added Section 495 to the Real Property Tax Law requiring counties, cities, towns, villages and school districts to attach to their tentative/preliminary budgets an exemption report. The measure is effective October 5, 2008 and applies to budgets for fiscal years commencing on and after that date.

The new exemption reports will provide taxpayers, policy makers, media and the general public with greater transparency on property tax exemptions and their effect on overall property taxes.

Exemptions are reductions in property taxes granted to certain groups of property owners (e.g., non-profits, seniors, veterans) and are paid for by increases in property taxes on all other taxpayers (except for the STAR exemption, which is funded directly by New York State). The new exemption reports will show, for each type of exemption, how much of the local property tax base has been removed from taxation.

While exemptions in general serve a valid public purpose, they also erode the tax base and shift the tax burden to other property owners within the taxing district. The extent of this impact has been largely hidden from view because, until now, no systematic reporting is done at the local level. So, while each individual exemption may seem reasonable, the overall impact of all exemptions can often lead to unexpectedly high taxes for the remaining taxpayers who must shoulder the burden.

For detailed reporting requirements and other information, please view the related links (left-side menu).

If you have questions, please contact your ORPTS Regional Office or e-mail NYSORPS.

  • Albany - (518) 474-8041
  • Batavia - (585) 343-4363
  • Hauppauge - (631) 595-4071
  • Ray Brook - (518) 891-1780
  • Syracuse - (315) 471-2347
  • White Plains - (914) 215-6300