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RPTL Section 421-f. Home improvements exemption

Local laws and resolutions

Records on file as of 3/31/14

Opt-in exemption listing

Counties, cities, towns and villages opt into the exemption by local law, school districts by resolution. As originally enacted (L.1993, c.704), Real Property Tax Law § 421-f provided that cities, towns and villages could opt in; if any did so, counties or school districts therein could then opt by resolution.  A number of counties and school districts filed such resolutions; they are in italics in the list below. Given the 1994 amendment (c.590) authorizing all municipalities (except New York City) to opt in, such resolutions are no longer required; they are included on this list for historical purposes only.

 Opt-in exemption list

Municipality

Local law/resolution

Local limits

Albany County
Cities:
Cohoes 05-3 N
Broome County
Towns:
Barker 94-1 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
Chenango County
School districts:
Sidney Central 12/14/93 (premature ?)
Delaware County
School districts:
Livingston Manor 12/15/97 N
Sidney Central 12/14/93 (premature ?)
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
School districts:
Bellmore 3/22/94
Great Neck 3/14/94
Hewlett-Woodmere 2/10/94
Locust Valley 3/10/94
Lynbrook 2/16/94
Manhasset 3/14/94
Cold Spring Harbor 2/?/94
North Merrick 3/15/94
Oceanside 2/28/94
Oyster Bay-East Norwich 3/21/93
Rockville Centre 12/14/93
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 Y1
Towns:
Woodbury 93-2 N
Orleans County
Towns:
Murray 09-2 N
Villages:
Medina 09-2 Y
Oswego County
Cities:
Fulton 98-16 Y
Otsego County
School districts:
Sidney Central 12/14/93 (premature ?)
Rennselaer County
Troy 05-1 N
St. Lawrence County
Cities:
Ogdensburg 00-2 Y
Towns:
Edwards 08-5 Y
Hammond 12-1 Y
Villages:
Canton 03-9 Y
Potsdam 01-5 Y
Schenectady County
County County passed Resolution No. 37-94 supporting exemption
Cities:
Schenectady 06-4 N
Towns:
Niskayuna 93-6 N
Schuyler County
County County passed Resolution No. 37-94 supporting exemption
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:
Cold Spring Harbor 2/?/94
Commack 2/24/94
Elwood 2/10/94 N
Huntington 2/13/06 N
Half Hollow Hills 2/24/97 N
Harborsfield 2/10/99 N
Northport-East Northport 3/25/94 letter indicating it had not opted out of program and assumes exemption will be granted
South Huntington 3/1/94 letter indicating it had not opted out of program and assumes exemption will be granted
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
Towns:
Dryden 09-5 N
Cities:
Ithaca 03-3 Y
Ulster County
School districts: 
Livingston Manor 12/15/97 N

"Premature" indicates that county or school district may have opted out before city, town or village therein opted in, thereby casting doubt as to the legality of the resolution.

1Local law includes "sunset" provision whereby no new exemptions will be granted after two years following adoption unless county legislature renews authorization. Such option is not addressed in RPTL § 421-f.

Updated: