RPTL Section 421-f. Residential improvements exemption
Opt-in exemption listing
| Municipality | Local law/resolution | Local limits |
| Albany County | ||
| Cities | ||
| Cohoes | 05-3 | N |
| Broome County | ||
| Towns | ||
| Barker | 94-1 | N |
| Villages | ||
| Endicott | 1998-3 | N |
| School districts | ||
| Johnson City | 1/26/10 | N |
| Cattaraugus County | ||
| Towns | ||
| Portville | 08-3 | N |
| School districts | ||
| Johnson City | 1/26/10 | N |
| Cayuga County | ||
| Towns | ||
| Sterling | 14-2 | Y |
| Chautauqua County | ||
| County | 08-6 | N |
| Cities | ||
| Jamestown | 98-1 | N |
| Chemung County | ||
| Cities | ||
| Elmira | 93-6 | N |
| Delaware County | ||
| School districts | ||
| Livingston Manor | 12/15/97 | N |
| Erie County | ||
| Cities | ||
| Lackawanna | 93-5, 93-7 | Y |
| Tonawanda | 09-3 | N |
| Genesee County | ||
| Villages | ||
| Bergen | 02-1 | N |
| Greene County | ||
| Towns | ||
| Catskill | 07-2 | N |
| Jefferson County | ||
| Cities | ||
| Watertown | 02-2, 06-3 | N |
| School districts | ||
| Watertown | 12/3/02 | Y |
| Monroe County | ||
| Cities | ||
| Rochester | 93-11 | N |
| Nassau County | ||
| Cities | ||
| Long Beach | 93-2 | N |
| Towns | ||
| Hempstead | 93-62 | N |
| North Hempstead | 93-15 | N |
| Oyster Bay | 93-2 | N |
| Villages | ||
| Freeport | 93-7, 94-5 | N |
| New Hyde Park | 94-2 | N |
| Westbury | 93-4 | N |
| Niagara County | ||
| County | 06-4 | Y |
| Cities | ||
| Lockport | 05-1, 06-4 | N |
| Niagara Falls | 93-7 | N |
| North Tonawanda | 98-3 | Y |
| Towns | ||
| Niagara | 94-2 | Y |
| Oneida County | ||
| County | 98-5 | Y |
| Towns | ||
| Trenton | 94-2 | N |
| Whitestown | 99-1 | Y |
| Orange County | ||
| County | 11-6 | Y |
| Towns | ||
| Woodbury | 93-2 | N |
| Orleans County | ||
| Towns | ||
| Murray | 09-2 | N |
| Villages | ||
| Medina | 09-2 | Y |
| Oswego County | ||
| Cities | ||
| Fulton | 98-16 | Y |
| Oswego | 3/27/18 | N |
| Rensselaer County | ||
| Cities | ||
| Troy | 05-1 | N |
| St. Lawrence County | ||
| Cities | ||
| Ogdensburg | 00-2 | Y |
| Towns | ||
| Edwards | 08-5 | Y |
| Hammond | 12-1 | Y |
| Morristown | 2/15/18 | Y |
| Villages | ||
| Canton | 03-9 | Y |
| Potsdam | 01-5 | Y |
| Schenectady County | ||
| County | 10/11/11 | N |
| Cities | ||
| Schenectady | 1/3/94, 5/9/16 | Y |
| Towns | ||
| Niskayuna | 93-6 | N |
| Schuyler County | ||
| Towns | ||
| Catherine | 94-1 | N |
| Montour | 94-1 | N |
| Villages | ||
| Montour Falls | 93-5 | N |
| Suffolk County | ||
| County | 97-15 | N |
| Towns | ||
| Babylon | 93-13, 01-3 | N |
| Brookhaven | 99-1 | N |
| Huntington | 94-1 | N |
| School districts | ||
| Huntington | 2/13/06 | N |
| Half Hollow Hills | 2/24/97 | N |
| Harborsfield | 2/10/99 | N |
| Sullivan County | ||
| County | 97-2 | N |
| Towns | ||
| Bethel | 97-5 | Y |
| Forestburgh | 94-1 | N |
| Thompson | 97-11 | N |
| School districts | ||
| Livingston Manor | 12/15/97 | N |
| Tioga County | ||
| Towns | ||
| Newark Valley | 94-1, 94-2 | Y |
| Owego | 06-6 | N |
| Tompkins County | ||
| County | 11/12/19 | N |
| Towns | ||
| Dryden | 09-5 | N |
| Cities | ||
| Ithaca | 03-3 | Y |
| Ulster County | ||
| School districts | ||
| Livingston Manor | 12/15/97 | N |
Updated:
