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Department of Taxation and Finance

Exemptions from Real Property Taxation in New York State: 2010 County, City and Town Assessment Rolls

INTRODUCTION

All real property in New York is subject to taxation unless specific legal provisions grant it exempt status, whereas personal property is not subject to taxation. Real property tax exemptions are granted on the basis of many different criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the state and local governments to encourage certain economic or social activities, and other such considerations.1 Certain exemptions provide full relief from taxation (wholly exempt property) and others reduce the taxes which would otherwise be payable by varying degrees (partially exempt property). Some exemptions apply to taxes levied for county, city/town, and school purposes, whereas others pertain only to some of these purposes. Yet another difference involves the extent of local government autonomy: while some exemptions are mandated by state law, others are subject to local option and/or local determination of eligibility criteria.

This report presents exemption data for 2010 assessment rolls prepared by local assessors throughout New York.2 It covers town, city, and county (Tompkins Nassau Counties) assessment rolls only; village rolls are not included.

Ultimately, the accuracy of the figures presented depends on the accuracy of the data submitted on the rolls. Although the overwhelming majority of reported exemptions could be related to specific legal provisions through the standardized reporting system provided by the Office of Real Property Tax Services (ORPTS), a very small percentage could not be classified because incorrect codes were used, and are thus omitted from certain tables in this report. Similarly, any errors made by assessors in determining the value of a parcel, or the extent to which this value is exempt from taxation, will appear in the data contained herein. Also, experience has shown that some assessors may not keep the values placed on wholly exempt property fully up to date, as valuation of such property has, for the most part, no effect on local tax revenue. Incorrect assessed values may overstate or understate the effect of exemptions on local tax bases.

The remainder of the report presents a summary of the 2010 statewide statistics on exempt property, followed by Appendix A which contains a list of abbreviations and definitions for terms used in the detailed tables that comprise Appendix B.

distributions of exemptions by type of ownership 2010

Table 1.
Real Property Tax Exemptions by Property Group,
2010 Assessment Rolls
Group Number of
Exemptions
Equalized
Exempt Value
($000)
A. Residential Property other than Multiple Dwellings Non-Residential Property Owned by Certain Individuals 4,246,883 $224,168,048
B. Property of New York State Government and Agencies 19,765 80,158,455
C. Property of Municipal Governments and Agencies, School Districts, BOCES, and Special Districts 101,639 193,538,508
D. Property of U.S. and Foreign Governments and Agencies, International or Interstate Agencies, and Indian Tribes 3,971 44,174,396
E. Property of Private Community Service Organizations, Social Organizations, and Professional Societies 69,698 110,755,605
F. Industrial, Commercial, and Public Service Property 25,364 72,611,390
G. Urban Renewal Property, Public Housing, and Private Subsidized Housing (Multiple Dwellings) 102,327 55,400,038
H. Agricultural and Forest Property 98,915 7,083,392
Total, Valid Exemption Codes 4,668,562 787,889,832
Invalid Codes 2,956 1,288,792
TOTAL 4,671,518 $789,178,624

 

Table 2.
Exemptions for County Purposes:
Geographic Areas with Highest and Lowest Incidence of
Exempt Value, 2010 Assessment Rolls
A. TEN WITH HIGHEST INCIDENCE
COUNTIES CITIES TOWNS
Pct.
Exempt
Pct.
Exempt
Pct.
Exempt
1. Oswego 42.91% Ogdensburg (St. L.) 64.54% Scriba (Osw.) 88.96%
2. Tompkins 39.99% Salamanca (Cat.) 61.91% Harrisburg (Lew.) 88.57%
3. Seneca 39.97% Ithaca (Tom.) 61.88% Ashford (Cat.) 87.19%
4. St. Lawrence 38.18% Troy (Ren.) 59.70% Somerset (Nia.) 86.98%
5. Niagara 38.09% Geneva (Ont.) 59.23% Martinsburg (Lew.) 84.51%
6. Lewis 37.39% Albany (Alb.) 56.03% Romulus (Sen.) 80.92%
7. Allegany 34.65% Watervliet (Alb.) 54.62% Alfred (All.) 79.47%
8. Cattaraugus 34.38% Dunkirk (Cha.) 54.10% Clinton (Cli.) 77.61%
9. Oneida 32.06% Oneonta (Ots.) 51.44% Athens (Gre.) 76.49%
10. Rensselaer 31.31% Syracuse (Ono.) 49.52% Marcy (One.) 75.08%
B. TEN WITH LOWEST INCIDENCE
COUNTIES CITIES TOWNS
Pct.
Exempt
Pct.
Exempt
Pct.
Exempt
1. Hamilton 7.55% Long Beach (Nas.) 10.58% Benson (Ham.) 1.16%
2. Putnam 10.60% Mechanicville (Sar.) 15.63% Arietta (Ham.) 2.36%
3. Warren 10.90% Lockport (Nia.) 15.79% Hope (Ham.) 2.40%
4. Ulster 13.70% Tonawanda (Eri.) 17.03% Inlet (Ham.) 2.77%
5. Saratoga 14.03% Rye (Wes.) 17.34% Wayne (Ste.) 2.80%
6. Rockland 14.92% No. Tonawanda (Nia.) 17.52% Ohio (Her.) 3.02%
7. Columbia 15.69% Glen Cove (Nas.) 18.86% Pittsfield (Ots.) 3.03%
8. Washington 15.70% Saratoga Spgs (Sar.) 19.09% Horicon (War.) 3.61%
9. Schuyler 16.08% Sherrill (One.) 20.54% Bolton (War.) 3.61%
10. Fulton 16.69% Port Jervis (Ora.) 21.69% Pulteney (Ste.) 3.66%

  

Table 3.
Exemptions for County Purposes:
Counties Ranked by Percent of Full Value Exempt,
2010 Assessment Rolls*
Rank County No. of
Exemptions
Exempt Value
($000)
Pct. of
Value
Exempt
1. Oswego 12,844 3,862,638 42.91%
2. Tompkins 7,209 4,184,161 39.99%
3. Seneca 5,404 1,205,423 39.97%
4. St Lawrence 13,224 3,251,357 38.18%
5. Niagara 22,719 5,669,121 38.09%
6. Lewis 5,494 1,096,036 37.39%
7. Allegany 7,446 932,391 34.65%
8. Cattaraugus 11,240 2,018,781 34.38%
9. Oneida 27,996 5,169,667 32.06%
10. Rensselaer 15,507 4,475,170 31.31%
11. Albany 25,051 10,770,193 30.97%
12. Montgomery 6,883 980,073 30.75%
13. Wyoming 6,594 863,117 30.26%
14. Greene 5,460 2,443,907 29.39%
15. Jefferson 11,655 2,984,375 28.91%
16. Clinton 9,677 1,793,390 28.07%
17. Broome 19,090 3,715,754 27.47%
18. Schoharie 5,171 779,803 25.77%
19. Chautauqua 17,372 2,177,207 24.62%
20. Livingston 8,031 1,047,569 24.61%
21. Onondaga 46,762 8,179,980 24.48%
22. Tioga 5,583 773,500 23.85%
23. Westchester 42,319 50,825,130 23.76%
24. Steuben 14,218 1,583,280 23.66%
25. Yates 4,808 672,949 23.57%
26. Erie 99,417 14,101,915 23.17%
27. Genesee 8,871 763,105 23.10%
28. Madison 8,767 1,138,450 22.79%
29. Chemung 8,474 1,109,764 22.34%
30. Cortland 5,417 626,229 22.23%
31. Otesgo 6,893 1,343,391 22.17%
32. Ontario 11,505 2,156,318 21.63%
33. Frankin 4,308 966,893 21.30%
34. Schenectady 13,588 2,705,381 21.00%
35. Suffolk 132,707 71,630,256 20.86%
36. Wayne 10,663 1,201,364 20.74%
37. Essex 6,634 1,661,182 20.71%
38. Orleans 5,389 409,023 20.36%
39. Nassau 86,349 54,640,055 20.16%
40. Cayuga 11,357 1,099,221 20.14%
41. Monroe 59,068 9,715,280 20.01%
42. Dutchess 21,290 8,147,680 19.74%
43. Sullivan 9,680 2,175,586 19.69%
44. Chenango 6,831 573,634 19.66%
45. Herkimer 7,101 951,797 18.30%
46. Orange 25,696 7,748,248 18.15%
47. Delaware 5,486 1,174,682 17.66%
48. Fulton 6,589 620,242 16.69%
49. Schuyler 3,012 233,210 16.08%
50. Washington 8,708 925,845 15.70%
51. Columbia 8,818 1,518,205 15.69%
52. Rockland 18,226 6,795,717 14.92%
53. Saratoga 15,837 3,591,748 14.03%
54. Ulster 15,936 3,129,305 13.70%
55. Warren 6,638 1,345,093 10.90%
56. Putnam 7,181 1,714,755 10.60%
57. Hamilton 1,013 225,885 7.55%
*Excludes New York City boroughs; New York City data included in Table 4.

 

Table 4.
Exemptions for County Purposes:
Cities Ranked by Percent of Full Value Exempt,
2010 Assessment Rolls*
Rank County No. of
Exemptions
Exempt Value
($000)
Pct. of
Value
Exempt
1. Ogdensburg 1,149 492,393 64.54%
2. Salamanca 1,400 152,441 61.91%
3. Ithaca 951 2,421,484 61.88%
4. Troy 3,061 2,845,742 59.70%
5. Geneva 1,116 512,939 59.23%
6. Albany 7,227 6,430,390 56.03%
7. Watervliet 621 481,146 54.62%
8. Dunkirk 1,455 365,483 54.10%
9. Oneonta 573 504,845 51.44%
10. Syracuse 9,121 4,232,233 49.52%
11. Peekskill 1,085 1,751,486 49.05%
12. Rome 3,939 928,542 45.86%
13. Niagara Falls 5,606 1,100,792 44.77%
14. Little Falls 436 118,125 43.05%
15. Hudson 656 252,031 39.90%
16. Norwich 528 128,536 37.80%
17. Buffalo 24,773 3,733,405 37.09%
18. Utica 5,785 828,526 36.93%
19. Rensselaer 739 239,826 36.85%
20. Yonkers 7,597 9,858,161 36.65%
21. Plattsburgh 1,376 504,722 36.64%
22. Elmira 2,138 366,849 36.63%
23. Oswego 1,476 433,078 36.38%
24. Jamestown 2,523 376,445 36.17%
25. Cortland 1,107 302,691 35.94%
26. Olean 1,493 258,897 34.70%
27. White Plains 1,770 4,641,460 34.41%
28. Schenectady 4,767 1,265,525 34.08%
29. Binghamton 3,667 781,393 33.76%
30. Hornell 868 111,590 32.62%
31. Johnstown 867 169,416 31.98%
32. New York City 972,738 317,580,866 30.95%
33. Newburgh 1,026 517,300 30.33%
34. Auburn 2,600 419,818 30.09%
35. Watertown 2,115 450,964 29.98%
36. Rochester 12,012 2,392,320 29.46%
37. Amsterdam 1,634 204,192 29.04%
38. New Rochelle 2,591 4,247,193 29.02%
39. Gloversville 1,422 143,967 28.88%
40. Poughkeepsie 1,586 821,601 28.82%
41. Cohoes 1,225 290,314 28.65%
42. Corning 1,206 202,467 28.14%
43. Canandaigua 741 261,081 28.10%
44. Lackawanna 2,235 169,165 26.69%
45. Batavia 1,474 184,316 25.74%
46. Mt Vernon 1,785 1,590,201 24.36%
47. Glens Falls 1,119 315,611 24.25%
48. Oneida 1,140 150,236 23.36%
49. Beacon 893 339,875 23.15%
50. Middletown 1,241 457,423 23.08%
51. Kingston 1,355 513,546 22.51%
52. Fulton 1,069 96,452 21.74%
53. Port Jervis 690 129,352 21.69%
54. Sherrill 437 42,697 20.54%
55. Saratoga Spgs 1,647 884,594 19.09%
56. Glen Cove 961 855,154 18.86%
57. No. Tonawanda 3,883 249,040 17.52%
58. Rye 662 1,345,470 17.34%
59. Tonawanda 2,110 120,583 17.03%
60. Lockport 1,599 131,445 15.79%
61. Mechanicville 303 38,842 15.63%
62. Long Beach 1,374 580,676 10.58%

 


Table 5.
Exemptions for County Purposes:
Towns with Over 50 Percent Full Value Exempt,
2010 Assessment Rolls
Rank Town No. of
Exemptions
Exempt Value
($000)
Pct. of
Value Exempt
1. Scriba 678 2,504,914 88.96%
2. Harrisburg 221 229,951 88.57%
3. Ashford 344 835,000 87.19%
4. Somerset 371 927,523 86.98%
5. Martinsburg 484 316,797 84.51%
6. Romulus 446 610,647 80.92%
7. Alfred 286 361,597 79.47%
8. Clinton 206 137,345 77.61%
9. Athens 553 1,583,846 76.49%
10. Marcy 705 1,266,276 75.08%
11. Eagle 344 161,696 75.08%
12. Wethersfield 276 117,571 73.43%
13. Le Ray 730 1,052,936 72.14%
14. Lewiston 1,538 2,182,708 69.15%
15. Massena 1,358 1,199,451 68.59%
16. Chateaugay 298 154,731 67.68%
17. Blenheim 145 79,443 66.52%
18. Altona 361 175,860 64.62%
19. Cohocton 660 158,946 60.24%
20. Sheldon 507 188,692 57.56%
21. Florida 458 249,589 56.81%
22. Eaton 649 235,209 55.58%
23. Waddington 417 147,869 54.48%
24. Ellenburg 427 128,968 53.87%
25. Hamilton 538 269,255 52.57%
26. Delhi 353 345,490 51.49%
27. Sharon 391 108,568 51.31%
28. Junius 327 70,136 50.85%
29. Green Island 209 123,884 50.76%
30. Hopewell 504 201,282 50.37%

 

Table 6.
Geographic Areas with Highest and Lowest Incidence of
Local-Option Exempt Value, 2010 Assessment Rolls

A. TEN WITH HIGHEST INCIDENCE
COUNTIES CITIES TOWNS
Pct.
Local-
Option*
Pct.
Local-
Option*
Pct.
Local-
Option*
1 Lewis 45.65% Lackawanna (Eri.) 29.08% Harrisburg (Lew.) 95.71%
2 Oswego 40.59% Johnstown (Ful.) 27.74% Martinsburg (Lew.) 88.45%
3 Hamilton 20.77% Saratoga Spgs (Sar.) 27.62% Scriba (Osw.) 68.56%
4 Wayne 19.43% Cohoes (Alb.) 24.35% Fenner (Mad.) 66.32%
5 Nassau 18.26% Auburn (Cay.) 21.13% Ontario (Way.) 64.91%
6 Fulton 17.85% Long Beach (Nas.) 20.59% Shelter Island (Suf.) 49.93%
7 Columbia 16.05% Glen Cove (Nas.) 17.78% Madison (Mad.) 46.12%
8 Schenectady 15.02% Tonawanda (Eri.) 16.28% Tyre (Sen.) 45.11%
9 Orleans 14.87% No. Tonawanda (Nia.) 15.88% St. Armand (Ess.) 41.46%
10 Saratoga 14.78% Poughkeepsie (Dut.) 15.01% Chautauqua (Cha.) 40.17%

B. TEN WITH LOWEST INCIDENCE
COUNTIES CITIES TOWNS
Pct.
Local-
Option*
Pct.
Local-
Option*
Pct.
Local-
Option*
1 Tompkins 3.33% Ithaca (Tom.) 0.94% Red House (Cat.) 0.00%
2 Allegany 4.20% Little Falls (Her.) 2.31% Romulus (Sen.) 0.42%
3 Delaware 4.76% Geneva (Ont.) 3.23% Alfred (All.) 0.53%
4 Wyoming 5.26% White Plains (Wes.) 3.45% Somerset (Nia.) 0.58%
5 Niagara 5.68% Peekskill (Wes.) 3.77% Ashford (Cat.) 0.61%
6 Seneca 5.72% Watervliet (Alb.) 4.00% Eagle (Wyo.) 0.83%
7 St Lawrence 5.82% Albany (Alb.) 4.05% Clinton (Cli.) 0.83%
8 Cattaraugus 5.92% Dunkirk (Cha.) 4.41% Sheldon (Wyo.) 0.91%
9 Yates 6.08% Ogdensburg (St.L) 4.79% Delhi (Del.) 1.05%
10 Greene 6.33% Salamanca (Cat.) 4.88% Blenheim (Scho.) 1.26%

*Exempt value of local-option exemptions divided by total exempt value.

 


Table 7.
Exempt Value Attributable to Local Option, Counties Ranked by Percent of Exempt Value, 2010 Assessment Rolls
Rank County Exempt Value
Local Option
($000)
Total
Exempt Value
($000)
Pct. of
Value
Exempt
1. Lewis 633,729 1,388,218 45.65%
2. Oswego 2,025,324 4,990,015 40.59%
3. Hamilton 64,280 309,474 20.77%
4. Wayne 418,664 2,154,777 19.43%
5. Nassau 15,011,589 82,210,568 18.26%
6. Fulton 212,814 1,192,343 17.85%
7. Columbia 347,574 2,165,768 16.05%
8. Schenectady 616,373 4,104,582 15.02%
9. Orleans 120,409 809,488 14.87%
10. Saratoga 932,704 6,309,280 14.78%
11. Erie 3,039,839 22,066,632 13.78%
12. Cayuga 257,227 1,869,683 13.76%
13. Washington 221,754 1,615,583 13.73%
14. Monroe 2,182,531 15,942,537 13.69%
15. Onondaga 1,652,636 12,154,926 13.60%
16. Herkimer 216,251 1,603,417 13.49%
17. Madison 237,802 1,810,661 13.13%
18. Suffolk 12,427,688 95,831,144 12.97%
19. Rockland 1,547,806 12,007,631 12.89%
20. Putnam 430,095 3,513,642 12.24%
21. Ulster 602,842 5,121,165 11.77%
22. Dutchess 1,351,289 12,046,349 11.22%
23. Rensselaer 687,141 6,131,714 11.21%
24. Warren 229,559 2,077,797 11.05%
25. Broome 590,786 5,567,712 10.61%
26. Livingston 167,027 1,633,680 10.22%
27. Essex 215,876 2,116,284 10.20%
28. Chautauqua 339,144 3,455,589 9.81%
29. Orange 1,152,003 11,787,221 9.77%
30. Genesee 127,539 1,348,779 9.46%
31. Albany 1,245,263 13,208,141 9.43%
32. Cortland 92,191 1,048,217 8.80%
33. Oneida 641,960 7,378,112 8.70%
34. Westchester 5,811,719 69,228,307 8.40%
35. Sullivan 233,935 2,838,125 8.24%
36. Tioga 103,234 1,287,863 8.02%
37. Chenango 84,136 1,073,613 7.84%
38. Jefferson 304,317 3,917,388 7.77%
39. Clinton 193,998 2,497,311 7.77%
40. Ontario 250,634 3,228,733 7.76%
41. Steuben 197,295 2,575,865 7.66%
42. Schoharie 84,754 1,122,982 7.55%
43. Otsego 142,230 1,976,867 7.19%
44. Chemung 135,859 1,943,294 6.99%
45. Franklin 97,995 1,416,565 6.92%
46. Montgomery 99,305 1,461,346 6.80%
47. Schuyler 27,995 439,173 6.37%
48. Greene 192,485 3,039,456 6.33%
49. Yates 57,016 938,352 6.08%
50. Cattaraugus 165,428 2,793,113 5.92%
51. St Lawrence 249,882 4,293,294 5.82%
52. Seneca 88,322 1,543,199 5.72%
53. Niagara 442,608 7,785,895 5.68%
54. Wyoming 66,874 1,270,921 5.26%
55. Delaware 81,521 1,712,725 4.76%
56. Allegany 57,842 1,376,242 4.20%
57. Tompkins 162,025 4,865,998 3.33%

 


Table 8.
City/Town Distribution of Exempt Value Attributable to Local Option Exemptions: 2010 Assessment Rolls
Percent of Value in
Local Option Exemptions
Number of
Cities/Towns
Percent of
Cities/Towns
0 - 9.99 539 54.23%
10 - 19.99 380 38.23%
20 - 29.99 57 5.73%
30 - 39.99 8 0.80%
40 or more 11 1.01%

1 Most exemptions are granted under Article 4 of the Real Property Tax Law, but others are authorized by a wide variety of statutes ranging from the Agriculture and Markets Law to the Transportation Law.

2 The material in the report relates to exemptions only. Not covered are the restricted assessments which apply to certain types of property (e.g., condominiums), tax abatement programs, and formerly real property which has been statutorily redefined as personal (non-taxable) property (e.g., certain switching equipment owned by telephone companies). Restricted assessments, tax abatements, and statutory redefinitions, like exemptions, are tax expenditures in that they reduce or shift tax liability.

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