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Non-assessing unit villages - Recently Asked Questions

The following is a set of Recently Asked Questions (RAQs) from local officials about the Real Property Tax Law. It is essentially a distillation of selected e-mail exchanges, with each answer representing an informal expression of our reading of the law that was then in effect. We must emphasize that the answers they contain are purely advisory, may not be equated to formal Opinions of Counsel, and should not be construed to be binding in any way. Assessors and other local officials seeking definitive legal advice should consult their municipal attorneys.


Issue Number

Question

2013

 
RAQ #1  10/31/13 On 9/19/2013, we received a question involving the application of a local option exemption by a village which is not an assessing unit. In this case, the exemption at issue is the RPTL §459-c exemption for persons with disabilities and low incomes. The Town has adopted the RPTL §459-c exemption. There are two villages which currently adopt the Town's tax roll. The question is whether or not these villages need to pass a resolution or local law in order to enact RPTL §459-c exemption or if the exemptions apply to the villages' tax bills simply as a result of their adoption of the Town tax rolls.

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Updated: February 02, 2017