Skip headers Skip navigation

RPTL Section 485-b. Business Investment Exemption

Local laws and resolutions

List updated as of 8/3/15

Municipalities that have reduced the per centum of exemption otherwise allowed pursuant to Real Property Tax Law, section 485-B.

Locality Name Percent Rescinded(Date/Resol.) Geographic Limits
(Y/N)
Use Limits (Y/N)

ALBANY COUNTY

Cities:
Watervliet 00
Towns:
Coeymans 00
Colonie 00
Green Island 00
Guilderland 00
Villages:
Colonie 00
Green Island 00
Menands 03-1
School Districts:
Albany 00
Berne-Knox-Westerlo 00
Bethlehem 00
Cairo-Durham 01/15/87
Green Island 00
Greenville 00
Guilderland 00
Mohonasen 00
North Colonie 00
Ravena-Coeymans-Selkirk 03/18/91
Schoharie 03/16/77
South Colonie 00
Voorheesville 00
ALLEGANY COUNTY
Towns:
Genesee 00
School Districts:
Friendship 00
BROOME COUNTY 00
Towns:
Conklin 00
Chenango 00
Maine 00
Triangle 00
Union Y
Vestal 00
Windsor 00
Villages:
Endicott 00
Johnson City 00
School Districts:
Chenango Forks 00
Johnson City 00
Maine-Endwell 00
Newark Valley 00
Susquehanna Valley 00
Union Endicott 00
Vestal 00
Whitney Point 00
Windsor 00
CATTARAUGUS COUNTY
School Districts:
Allegany 00
CAYUGA COUNTY
Villages:
Weedsport 00
School Districts:
Cato-Meridian 00
Port Bryon 00
Oswego 00
Weedsport 00
CHAUTAUQUA COUNTY
Towns:
Gerry 91‑3
School Districts:
Clymer 00
CHEMUNG COUNTY
School Districts:
Odessa-Montour 00
Waverly 2/19/86
CHENANGO COUNTY
School Districts:
Chenango Forks 00
Whitney Point 00
CLINTON COUNTY
Towns:
Altona 96-2
Ausable 00
Black Brook 25
Champlain 00
Chazy 00
Ellenburg 00
Mooers 00
Villages:
Champlain 00
School Districts:
Beekmantown 00
Chazy 00
Dannemora 00
Northeastern Clinton 00
Northern Adirondack 00
Peru 00
Plattsburgh 00
Saranac 00
Saranac Lake 12/20/95 Y   N
COLUMBIA COUNTY
Towns:
Greenport 00
Villages:
Chatham 25
Kinderhook 00
School Districts:  
Chatham 00
Hudson 00
Ichabod Crane 00
New Lebanon 00
Pine Plains 00
Red Hook * 00
Schodack 04/12/78
Taconic Hills 00
* Note:  Per its 9/10/98 resolution, Red Hook School District authorizes exemption within certain Dutchess County portions of the district.
CORTLAND COUNTY
School Districts:
Dryden 4/27/94
Newark Valley 00
Tully 00
Whitney Point 00
DELAWARE COUNTY
Towns:
Harpersfield 00
School Districts:
Delaware Valley-Jeffersonville 00
Gilboa-Conesville 00
Margaretville 00
Pine Plains 00
Roscoe Central 00
DUTCHESS COUNTY **
Cities:
Poughkeepsie 00
Towns:
Amenia 00
Clinton 01
Dover 93-4
Fishkill 00
Hyde Park 00
La Grange 00
Pleasant Valley 00
Poughkeepsie 00
Red Hook 00
Union Vale 00
Wappinger 00
Washington 00
Villages:
Pawling 00
Red Hook 00
School Districts:
Arlington 00
Dover 03/09/93
Hyde Park 00
Millbrook 00
Pine Plains 00
Red Hook * Acc Y Y
Spackenkill 00
Taconic Hills 25
Wappingers
* Note: Per its 9/10/98 resolution, the Red Hook School District does not authorize exemption in its Columbia County portion.
** Note: Pursuant to RPTL, section 485-b(11) and 1998 Dutchess County Local Law No. 2, the County local law governs the exemption's administration throughout the County and supersedes all previously adopted local laws and resolutions (noted in italics). Those prior local laws and resolutions are included above for historical purposes only. Subsequently enacted local laws and resolutions are noted in regular type.
ERIE COUNTY
Cities:
Lackawanna 00
Towns:
Amherst Y Y
Cheektowaga 00
Hamburg 00
Villages:
Akron 00
School Districts:
Akron 00
Attica 00
Cheektowaga 00
Cheektowaga-Sloan 00
Clarence 00
East Aurora Y Y
Frontier 00
Grand Island 00
Hamburg 00
Holland 00
Iroquois 00
Lackawanna 00
Lakeshore 00
Lancaster 00
Southold 00
Sweet  Home 00
West Seneca 00
ESSEX COUNTY
Towns:
North Elba 00
Wilmington 05/24/82
Villages:
Port Henry 00
Saranac Lake 95-6  Y N
Westport 00
School Districts:
Elizabethtown 00
Lake Placid 00
Moriah 00
North Warren 00
Putnam 00
Saranac Lake 12/20/95 Y N
FRANKLIN COUNTY
Towns:
Harrietstown 95-6 Y N
Villages:
Saranac Lake 95-6 Y N
School Districts:
Northern Adirondack 00
Saranac Lake 12/20/95 Y N
FULTON COUNTY
School Districts:
Amsterdam 07/01/87
GENESEE COUNTY
Towns:
Alabama 00
Batavia 00
Byron 00
Darien 00
Elba 00
Oakfield 00
Pembroke 00
Stafford 00
School Districts:
Akron 00
Albion 00
Alexander 00
Attica 00
Byron-Bergen 2/28/90
Batavia 4/19/77
Elba 00
Le Roy 4/14/77
Oakfield-Alabama 00
Pavilion 00
Pembroke 00
Royalton-Hartland 00
GREENE COUNTY 50
Towns:
Dover 00
East Fishkill 00
Greenville 50
Hunter 00
Jewett 00
Pawling 00
Windham 00
Villages:
Catskill 45
School Districts:
Cairo-Dunham 01/15/87
Gilboa-Conesville 00
Greenville 00
Hunter-Tannersville 00
Margaretville 00
Pawling 00
Ravena-Coeymans-Selkirk 03/18/91
Spackenkill 00
Windham-Ashland-Jewett 00
HERKIMER COUNTY
Towns:
German-Flatts 97-2
Herkimer 00
Villages:
Ilion 00
Mohawk 97-2
School Districts:
Herkimer 00
Holland Patent 00
Ilion 6/4/97
Little Falls 00
Mohawk 00
New Hartford 00
West Canada Valley 00
Whitesboro 11/21/95
JEFFERSON COUNTY
Towns:
Brownville 00
Henderson 00
Lorraine 00
Le Ray 00
Orleans 00
Rodman 00
Theresa 00
Watertown 00
Villages:
Brownville 00
Theresa 00
School Districts:
Carthage 00
Copenhagen 00
General Brown 00
Indian River 00
Lafargeville 00
Lyme 00
Sackets Harbor 12/14/10
South Jefferson 00
Thousand Islands 00
Watertown 00
LEWIS COUNTY
Towns:
Greig 00
Leyden 00
School DIstricts:
Carthage 00
Copenhagen 00
Harrisville 00
Lowville 00
South Jefferson 00
 Villages:
Croghan 00
LIVINGSTON COUNTY
Villages:
Dansville 00
School Districts:
Le Roy 4/14/77
Naples 00
MADISON COUNTY
Villages:
Hamilton 95-3
School Districts:
Fayetteville-Manlius 00
Hamilton 00
Vernon-Verona-Sherrill 00
MONROE COUNTY
Towns:
Brighton 00
Chili 10/21/87
Perinton 00
Villages:
Fairport 00
Spenceport 00
School Districts:
Brighton 00
Byron-Bergen 2/28/90
East Irondequoit 00
Fairport 00
Hilton 00
MONTGOMERY COUNTY
Cities:
Amsterdam 00
School Districts:
Amsterdam 07/01/87
Schoharie 07/01/87
NASSAU COUNTY
Cities:
Glen Cove 7/29/80
Long Beach 00
Villages:
Cedarhurst 00
East Rockaway 00
Farmingdale 00
Floral Park 00
Garden City 00
Great Neck Estates 00
Great Neck Plaza 00
Kensington 00
Lake Success 00
Lynbrook 00
Manorhaven 01
Massapequa Park 00
Munsey Park 00
North Hills 00
Old Brookville 00
Old Westbury 00
Port Washington 00
Rockville Centre 00
Roslyn 00
Roslyn Harbor 00
Russell Gardens 00
Sea Cliff 00
Stewart Manor 00
Valley Stream 00
Westbury 00
Williston Park 00
School Districts:
Amityville * 00
Bellmore 00
Bethpage 00
Carle Place 00
East Meadow 00
Elmont 00
Floral Park-Bellerose 00
Franklin Square 00
Garden City 00
Glen Cove * 00
Great Neck 00
Herricks 00
Hicksville 00
Island Trees * 00
Jericho 00
Locust Valley 00
Lynbrook 00
Manhasset 00
Mineola 00
North Merrick * 00
North Shore 00
Oceanside 00
Plainedge * 00
Plainview-Old Bethpage 00
Rockville Centre 00
Roosevelt * 00
Roslyn 00
Syosset 00
Uniondale 00
Union Free #30 (Valley Stream ) 00
Valley Stream #13 00
Valley Stream #24 00
Westbury 00
* NOTE:  Resolution predates 7/24/85 questionable validity.
NIAGARA COUNTY
Towns:
Cambria 00
Lockport 00
Niagara 00
Pendleton 00
Royalton 00
Villages:
Lewiston 00
School Districts:
Akron 00
Barker 00
Lockport 00
Niagara-Wheatfield 00
Royalton-Hartland 00
Starpoint 00
Wilson 00
ONEIDA COUNTY
Towns:
New Hartford 00
School Districts:
Holland Patent 00
New Hartford 00
Oneida 00
Oriskany 00
Vernon-Verona-Sherrill 00
West Canada Valley 00
Westmoreland 00
Whitesboro 11/21/95
ONONDAGA COUNTY
Towns:
Camillus 00
Cicero 50
Clay 00
Geddes 00
Lafayette 00
Lysander 00
Salina 50
Tully 25
Villages:
Liverpool 00
Manlius 00
Solvay 25
School Districts:
Baldwinsville 06/20/88
Cato-Meridian 00
Fayetteville-Manlius 00
Jamesville-Dewitt            00
Lafayette               00
Liverpool 00
Lyncourt 00
North Syracuse 00
Solvay 00
Tully 00
ONTARIO COUNTY
Cities:
Canandaigua 50
Towns:
Phelps 10/03/94
South Bristol 00
Victor 50 Y
Villages:
Holcomb 00
Phelps 00
School Districts:
East Bloomfield 4/03/85
Canandaigua 00
Lyons 00
Manchester/Shortsville 00
Newark 00
ORANGE COUNTY
Towns:
Monroe 00
Villages:
Harriman 92‑2
School Districts:
Cornwall 5/22/95
Florida 00
Goshen 00
Haverstraw-Stony Point 00
Marlboro 00
Monroe-Woodbury 00
ORLEANS COUNTY
Towns:
Gaines 00
Shelby 00
Yates 00
Villages:
Lydonville 00
Medina 00
School Districts:
Albion 00
Barker 00
Byron-Bergen 2/28/90
Oakfield-Alabama 00
Royalton-Hartland 00
OSWEGO COUNTY
School Districts:
Cato-Meridian 00
Mexico 00
Oswego 00
South Jefferson 00
OTSEGO COUNTY
Towns:
Oneonta 00
PUTNAM COUNTY 00
Towns:
Kent 50
Southeast 00
School Districts:
Brewster 00
Lakeland 00
North Salem 00
Pawling 00
Wappingers 00
RENSSELAER COUNTY
Towns:
Sand Lake 00
School Districts:
Brittonkill 00
George Washington 00
New Lebanon 00
Schodack 4/12/78
Wynantskill 00
ROCKLAND COUNTY
Towns:
Clarkstown 00
Orangetown 00
Villages:
New Hempstead 00
Nyack 00
School Districts:
Clarkstown 00
Haverstraw-Stony Point 00
Nanuet 00
Nyack 2/9/99
Pearl River 00
South Orangetown 00
ST. LAWRENCE COUNTY
Towns:
Colton 00
Louisville 00
Potsdam 00
Villages:
Potsdam 00
School Districts:
Colton-Pierrepont 00
Harrisville 00
Indian River 00
Lisbon 00
Potsdam 00
SARATOGA COUNTY 00
Cities:
Saratoga Springs 50 Y Y
Towns:
Ballston 00
Clifton Park 00
Galway 00
Hadley 00
Halfmoon 00
Malta 00
Moreau 00
Northumberland 00
Saratoga 00
Waterford 00
 Wilton 00
School Districts:
Ballston Spa 00
Burnt Hills-Ballston Lake 00
Mechanicville 00
Schuylerville 00
Shenendehowa 00
South Glens Falls 00
Stillwater 00
Waterford-Halfmoon 00
Villages:
South Glens Falls 00
Stillwater 00
SCHENECTADY COUNTY
Towns:
Rotterdam 00
School Districts:
Draper 00
Mohansen 00
Schalmont 01
Scotia-Glenville 00
SCHOHARIE COUNTY
Towns:
Gilboa 00
School Districts:
Cairo-Durham 01/15/87
Gilboa-Conesville 00
Schoharie 12/01/76
SCHUYLER COUNTY
Villages:
Burdett 00
School Districts:
Hammondsport 00
Odessa-Montour 00
Trumansburg 00
SENECA COUNTY 1987-3
Towns:
Seneca Falls 1988-1
Villages:
Waterloo 00
School Districts:
Romulus 11/22/88
Trumansburg 00
STEUBEN COUNTY
Towns:
Corning 00
Hornby 00
School Districts:
Hammondsport 00
Hornell 50
Villages:
North Hornell 00
SUFFOLK COUNTY **
Towns:
Babylon regular ex. sched.
East Hampton 00
Riverhead 00
Shelter Island 00
Smithtown regular ex. sched.
Southampton 00
Southold  00
Villages:
Babylon 20
East Hampton 00
Greenport 00
Northport 00
Ocean Beach 00
Quogue 00
Southampton 00
School Districts:
Amagansett 00
Amityville regular ex. sched.
Babylon 00
Bayport-Blue Point * 00
Bridgehampton 7/7/92
Center Moriches * 00
Commack 00
Comsewogue 00
Connetquot 00
Copiague 00
Deer Park 00
East Hampton 00
East Islip 00
East Quogue * 00
Eastport 00
Eastport-South Manor 00
Elwood 00
Farmingdale School District 00
Fire Island 00
Fishers Island 00
Half Hollow Hills 00
Hampton Bays 00
Harborsfield 00
Hauppauge 00
Huntington 00
Kings Park 00
Lindenhurst 00
Longwood 00
Mattituck-Cutchogue 00
Middle Country 00
Miller Place 00
Montauk 00
Mt. Sinai 00
Northport-East Northport 00
Oyster Ponds 00
Rocky Point * 00
Sag Harbor 00
Sachem 00
Shelter Island 00
Shoreham-Wading River 00
Smithtown 00
Southampton 00
Southold 00
South Huntington 00
South Manor 00
Springs 00
Syosset 00
Three Village 00
Tuckahoe 00
Wainscott 00
West Babylon 00
West Islip 00
Westhampton Beach * 00
William Floyd 00
* NOTE: Resolution predates 7/24/85 questionable validity.
** NOTE: Pursuant to RPTL, section 485-b(11) and 1999 Suffolk County Local Law No. 15, the County local law governs the exemption's administration throughout the County and supersedes all previously adopted local laws and resolutions (noted in italics). Those prior local laws and resolutions are included above for historical purposes only. Subsequently enacted local laws and resolutions are noted in regular type.
SULLIVAN COUNTY
Towns:
Cochecton 00
Fremont 00
Rockland 11/19/84
Villages:
Liberty 50
Monticello 7/16/79
School Districts:
Delaware Valley-Jeffersonville 00
Monticello 7/27/95
Roscoe 00
TIOGA COUNTY 00
Towns:
Nichols 00
Owego 00
Tioga 00
School Districts:
Dryden 4/27/94
Newark Valley 00
Owego-Apalachin 00
Tioga 00
Waverly 2/19/86
TOMPKINS COUNTY 00
Cities:
Ithaca 00
Villages:
Cayuga-Heights 00
Lansing 01
School Districts:
Dryden 4/27/94
Newark-Valley 00
Odessa-Montour 00
Trumansburg 00
ULSTER COUNTY
School Districts:
Highland 00
Marlboro 00
Rondout Valley 00
WARREN COUNTY 00
Towns:
Hague 00
Lake George 00
Thurman 00
School Districts:
Glens Falls 00
Lake George 00
North Warren 00
Queensbury 00
Warrensburg 00
WASHINGTON COUNTY
School Districts:
Fort Edward 00
Lake George 00
Putnam 00
Schuylerville 00
Stillwater 00
WAYNE COUNTY
Towns:
Williamson 89-2
School Districts:
Cato-Meridian 00
Lyons 00
Newark 00
Williamson 00
WESTCHESTER COUNTY 00
Cities:
Rye 00
Yonkers 00
White Plains 00
Towns:
Bedford 00
Eastchester 00
Greenburgh 00
Harrison 00
Lewisboro 00
Mamaroneck 00
Mount Pleasant 00
New Castle 00
North Castle                     00
North Salem 00
Ossining 00
Pound Ridge 00
Rye 00
Scarsdale 00
Somers 01
Yorktown 00
Villages:
Ardsley 00
Briarcliff Manor 00
Elmsford 00
Mamaroneck 00
Mount Kisco 00
Pelham Manor 00
Pleasantville 00
Port Chester 00
Rye Brook 00
Scarsdale 00
School Districts:
Ardsley 00
Armonk * 00
Bedford * 00
Blind Brook-Rye 00
Briarcliff Manor * 00
Byram Hills 00
Chappaqua 00
Dobbs Ferry * 00
Edgemont * 00
Elmsford * 00
Greenburgh No 7 00
Harrison * 00
Hastings-on-Hudson * 00
Irvington * 00
Lakeland 00
Mount Pleasant * 00
North Salem 00
Peekskill 00
Pleasantville * 00
Pocantico Hills 00
Rye 00
Scarsdale 00
Somers 00
Valhalla 00
White Plains 00
Yonkers 00
Yorktown 00
* NOTE:  Resolution predates 7/24/85 questionable validity.
WYOMING COUNTY
School Districts:
Alexander 00
Attica 00
Holland 00
Iroquois 00
Pavilion 00
Warsaw 00
YATES COUNTY
Towns:
Italy 00
Updated: September 15, 2015