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Department of Taxation and Finance

RPTL Section 421-f. Residential improvements exemption

Local laws and resolutions

Opt-in exemption listing

 Opt-in exemption list
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: