Exemptions from Real Property Taxation in New York State: 2011 County, City & 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 2011 assessment rolls prepared by local assessors throughout New York.2 It covers town, city, and county (Tompkins and 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 2011 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.
Table 1. Real property tax exemptions by property group, 2011 assessment rolls
Group
Number of exemptions
Equalized exempt value ($000)
A.
Residential Property other than Multiple Dwellings Non-Residential Property Owned by Certain Individuals
4,153,439
$227,541,082
B.
Property of New York State Government and Agencies
19,746
79,414,931
C.
Property of Municipal Governments and Agencies, School Districts, BOCES, and Special Districts
101,346
201,014,432
D.
Property of U.S. and Foreign Governments and Agencies, International or Interstate Agencies, and Indian Tribes
4,039
46,939,304
E.
Property of Private Community Service Organizations, Social Organizations, and Professional Societies
69,951
113,313,596
F.
Industrial, Commercial, and Public Service Property
24,775
73,547,064
G.
Urban Renewal Property, Public Housing, and Private Subsidized Housing (Multiple Dwellings)
111,584
57,705,656
H.
Agricultural and Forest Property
101,380
7,124,053
Total, Valid Exemption Codes
4,586,260
806,600,118
Invalid Codes
2,915
1,387,664
TOTAL
4,589,175
$807,987,782
Table 2. Exemptions for county purposes: Geographic areas with highest and lowest incidence of exempt value, 2011 assessment rolls
A. Ten with highest incidence
Rank
Counties
Cities
Towns
Name
Pct. exempt
Name
Pct. exempt
Name
Pct. exempt
A. TEN WITH HIGHEST INCIDENCE
COUNTIES
CITIES
TOWNS
Pct. Exempt
Pct. Exempt
Pct. Exempt
1.
Tompkins
39.84%
Rensselaer (Ren.)
64.89%
Harrisburg (Lew.)
88.32%
2.
Seneca
38.10%
Ogdensburg (St. L.)
63.84%
Ashford (Cat.)
87.10%
3.
St. Lawrence
37.97%
Salamanca (Cat.)
62.50%
Somerset (Nia.)
86.92%
4.
Niagara
37.94%
Ithaca (Tom.)
61.52%
Martinsburg (Lew.)
84.32%
5.
Lewis
37.60%
Troy (Ren.)
59.39%
Alfred (All.)
79.36%
6.
Allegany
34.47%
Geneva (Ont.)
59.09%
Romulus (Sen.)
78.48%
7.
Cattaraugus
33.94%
Albany (Alb.)
57.59%
Clinton (Cli.)
76.81%
8.
Rensselaer
32.99%
Watervliet (Alb.)
54.65%
Athens (Gre.)
76.44%
9.
Oneida
31.53%
Dunkirk (Cha.)
53.83%
Marcy (One.)
75.14%
10.
Albany
31.27%
Oneonta (Ots.)
51.44%
Eagle (Wyo.)
74.92%
B. Ten with lowest incidence
Rank
Counties
Cities
Towns
Name
Pct. exempt
Name
Pct. exempt
Name
Pct. exempt
1.
Hamilton
7.59%
Long Beach (Nas.)
10.53%
Benson (Ham.)
1.16%
2.
Putnam
10.73%
Lockport (Nia.)
14.27%
Arietta (Ham.)
2.33%
3.
Warren
11.05%
Mechanicville (Sar.)
15.56%
Hope (Ham.)
2.63%
4.
Ulster
14.00%
Rye (Wes.)
16.74%
Inlet (Ham.)
2.76%
5.
Saratoga
14.24%
Tonawanda (Eri.)
16.97%
Ohio (Her.)
2.96%
6.
Rockland
15.16%
No. Tonawanda (Nia.)
17.37%
Wayne (Ste.)
3.27%
7.
Washington
15.35%
Saratoga Spgs (Sar.)
18.41%
Pittsfield (Ots.)
3.38%
8.
Columbia
15.88%
Glen Cove (Nas.)
19.14%
Horicon (War.)
3.55%
9.
Fulton
16.25%
Sherrill (One.)
20.89%
Ellicottville (Cat.)
3.60%
10.
Schuyler
17.09%
Fulton (Osw.)
21.37%
Bolton (War.)
3.66%
Table 3. Exemptions for county purposes: Counties ranked by percent of full value exempt, 2011 assessment rolls*
Rank
County
No. of exemptions
Exempt value ($000)
Pct. of value exempt
1.
Tompkins
7,244
4,193,419
39.84%
2.
Seneca
5,471
1,104,726
38.10%
3.
St Lawrence
13,258
3,253,649
37.97%
4.
Niagara
22,364
5,737,086
37.94%
5.
Lewis
5,526
1,097,608
37.60%
6.
Allegany
7,517
950,333
34.47%
7.
Cattaraugus
11,320
2,013,366
33.94%
8.
Rensselaer
15,407
5,151,815
32.99%
9.
Oneida
27,593
5,106,770
31.53%
10.
Albany
24,705
10,776,792
31.27%
11.
Montgomery
6,957
949,525
30.46%
12.
Wyoming
6,603
885,953
30.37%
13.
Greene
5,461
2,360,220
29.46%
14.
Jefferson
11,.821
3,037,835
28.92%
15.
Clinton
9,804
1,810,488
28.11%
16.
Broome
18,825
3,659,696
27.38%
17.
Steuben
14,544
1,867,489
26.18%
18.
Schoharie
5,185
762,314
25.64%
19.
Livingston
7,995
1,079,958
25.04%
20.
Chautauqua
17,505
2,206,222
24.85%
21.
Onondaga
46,369
8,327,879
24.63%
22.
Yates
4,762
711,774
24.30%
23.
Tioga
5,574
749,354
23.82%
24.
Westchester
42,066
48,238,221
23.79%
25.
Genesee
8,839
784,445
23.17%
26.
Erie
97,707
14,142,415
23.04%
27.
Madison
8,854
1,148,745
22.68%
28.
Chemung
8,325
1,098,327
22.13%
29.
Otsego
6,943
1,296,740
22.11%
30.
Cortland
5,487
624,280
22.09%
31.
Franklin
4,346
973,866
21.61%
32.
Ontario
11,525
2,178,095
21.54%
33.
Schenectady
13,553
2,728,051
21.26%
34.
Essex
6,579
1,681,109
21.08%
35.
Wayne
10,611
1,201,366
20.58%
36.
Nassau
84,975
55,858,991
20.49%
37.
Suffolk
131,286
68,729,926
20.47%
38.
Orleans
5,456
406,752
20.22%
39.
Cayuga
11,243
1,096,566
20.20%
40.
Monroe
58,778
9,730,139
19.92%
41.
Dutchess
21,247
7,999,074
19.89%
42.
Herkimer
7,135
1,058,228
19.84%
43.
Sullivan
9,501
2,014,434
19.68%
44.
Chenango
6,767
571,811
19.66%
45.
Orange
25,816
7,480,115
18.38%
46.
Oswego
12,655
1,601,219
17.69%
47.
Delaware
5,482
1,188,520
17.64%
48.
Schuyler
3,034
247,900
17.09%
49.
Fulton
6,461
597,230
16.25%
50.
Columbia
8,932
1,464,426
15.88%
51.
Washington
8,740
889,748
15.35%
52.
Rockland
18,090
6,670,547
15.16%
53.
Saratoga
15,851
3,669,305
14.24%
54.
Ulster
15,995
3,032,158
14.00%
55.
Warren
6,660
1,327,319
11.05%
56.
Putnam
7,206
1,688,392
10.73%
57.
Hamilton
1,010
229,234
7.59%
*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, 2011 assessment rolls
Rank
City
No. of exemptions
Exempt value ($000)
Pct. of value exempt
1.
Rensselaer
725
816,204
64.89%
2.
Ogdensburg
1,186
491,943
63.84%
3.
Salamanca
1,416
155,616
62.50%
4.
Ithaca
948
2,427,388
61.52%
5.
Troy
2,998
2,709,769
59.39%
6.
Geneva
1,080
514,626
59.09%
7.
Albany
7,178
6,524,941
57.59%
8.
Watervliet
593
460.564
54.65%
9.
Dunkirk
1,421
381,826
53.83%
10.
Oneonta
569
479,387
51.44%
11.
Syracuse
8,815
4,451,183
50.75%
12.
Peekskill
1,075
1,648,236
49.47%
13.
Rome
3,906
955,006
45.95%
14.
Niagara Falls
5,328
1,116,036
44.90%
15.
Little Falls
435
118,246
43.64%
16.
Hudson
656
236,790
40.55%
17.
Yonkers
7,644
9,170,627
37.12%
18.
Buffalo
24,217
3,736,174
36.85%
19.
Jamestown
2,538
384,266
36.75%
20.
Elmira
2,105
365,988
36.72%
21.
Norwich
504
120,889
36.64%
22.
Utica
5,692
862,701
36.55%
23.
Plattsburgh
1,360
499,630
36.17%
24.
Cortland
1,110
299,152
36.08%
25.
Schenectady
4,772
1,287,054
35.03%
26.
Oswego
1,449
413,131
34.72%
27.
White Plains
1,747
4,206,668
34.56%
28.
Binghamton
3,594
789,560
33.33%
29.
Olean
1,444
248,015
33.22%
30.
Hornell
861
113,381
32.97%
31.
New York City
935,647
338,570,433
32.40%
32.
Newburgh
1,045
519,192
32.27%
33.
Watertown
2,049
474,691
30.86%
34.
Auburn
2,556
424,189
30.21%
35.
Rochester
11,732
2,413,402
29.61%
36.
Johnstown
853
155,605
29.31%
37.
New Rochelle
2,526
3,875,490
29.27%
38.
Amsterdam
1,607
204,009
29.16%
39.
Gloversville
1,380
142,430
28.63%
40.
Canandaigua
722
267,560
28.58%
41.
Cohoes
1,187
289,927
28.47%
42.
Corning
1,167
203,204
27.89%
43.
Poughkeepsie
1,526
720,924
27.08%
44.
Lackawanna
2,186
168,870
26.75%
45.
Batavia
1,433
183,317
25.61%
46.
Mt Vernon
1,813
1,528,668
24.76%
47.
Glens Falls
1,101
320,474
24.52%
48.
Middletown
1,233
458,475
23.45%
49.
Oneida
1,136
148,248
23.33%
50.
Beacon
888
330,819
23.29%
51.
Kingston
1,334
452,537
22.24%
52.
Port Jervis
683
119,161
21.70%
53.
Fulton
1,073
94,104
21.37%
54.
Sherrill
434
44,421
20.89%
55.
Glen Cove
935
869,288
19.14%
56.
Saratoga Spgs
1,619
846,908
18.41%
57.
No. Tonawanda
3,835
254,532
17.37%
58.
Tonawanda
2,064
120,500
16.97%
59.
Rye
633
1,264,862
16.74%
60.
Mechanicville
302
36,674
15.56%
61.
Lockport
1,538
118,677
14.27%
62.
Long Beach
1,379
581,805
10.53%
Table 5. Exemptions for county purposes: Towns with over 50 percent full value exempt, 2011 assessment rolls
Rank
Town
No. of exemptions
Exempt value ($000)
Pct. of value exempt
1.
Harrisburg
230
230,047
88.32%
2.
Ashford
354
835,119
87.10%
3.
Somerset
374
928,915
86.92%
4.
Martinsburg
485
316,488
84.32%
5.
Alfred
284
365,330
79.36%
6.
Romulus
442
503,776
78.48%
7.
Clinton
203
137,371
76.81%
8.
Athens
548
1,514,463
76.44%
9.
Marcy
710
1,281,740
75.14%
10.
Eagle
342
161,716
74.92%
11.
Wethersfield
280
120,416
73.67%
12.
Le Ray
756
1,082,899
71.95%
13.
Greenwood
231
133,917
70.38%
14.
Lewiston
1,547
2,180,777
68.93%
15.
Massena
1,353
1,196,689
68.89%
16.
Chateaugay
305
156,368
67.59%
17.
Blenheim
144
79,382
66.52%
18.
Altona
365
175,923
64.59%
19.
Cohocton
663
162,958
59.83%
20.
Sheldon
508
194,165
57.25%
21.
Florida
469
241,055
57.25%
22.
Eaton
663
235,064
55.51%
23.
Fairfield
320
101,115
53.63%
24.
Ellenburg
418
128,199
53.29%
25.
Delhi
355
364,997
51.56%
26.
Hamilton
601
279,736
51.49%
27.
Waddington
394
138,133
51.36%
28.
Junius
367
59,246
51.13%
29.
Sharon
387
103,280
50.91%
30.
Groveland
337
125,177
50.19%
31.
Hopewell
509
205,965
50.12%
Table 6. Geographic areas with highest and lowest incidence of local-option exempt value, 2011 assessment rolls
A. Ten with highest incidence
Rank
Counties
Cities
Towns
Name
Pct. local-option*
Name
Pct. local-option*
Name
Pct. local-option*
Pct. Local- Option*
Pct. Local- Option*
Pct. Local- Option*
1
Lewis
46.00%
Lackawanna (Eri.)
29.37%
Harrisburg (Lew.)
95.56%
2
Hamilton
20.56%
Saratoga Spgs (Sar.)
28.29%
Martinsburg (Lew.)
88.51%
3
Wayne
19.42%
Cohoes (Alb)
24.34%
Fenner (Mad.)
65.20%
4
Nassau
17.41%
Johnstown (Ful.)
23.80%
Ontario (Way.)
64.87%
5
Fulton
16.98%
Auburn (Cay.)
21.20%
Shelter Island (Suf.)
49.20%
6
Columbia
16.27%
Long Beach (Nas.)
18.99%
Madison (Mad.)
46.07%
7
Orleans
14.88%
Glen Cove (Nas.)
17.46%
St. Armand (Ess.)
41.11%
8
Saratoga
14.32%
Tonawanda (Eri.)
15.63%
Watson (Lew.)
40.51%
9
Schenectady
14.18%
Poughkeepsie (Dut.)
15.55%
Lake Pleasant (Ham.)
39.92%
10
Washington
13.96%
No. Tonawanda (Nia.)
15.35%
Chautauqua (Cha.)
39.71%
B. Ten with lowest incidence
Rank
Counties
Cities
Towns
Name
Pct. local-option*
Name
Pct. local-option*
Name
Pct. local-option*
1
Tompkins
3.55%
Ithaca (Tom.)
1.27%
Red House (Cat.)
0.00%
2
Allegany
4.17%
Little Falls (Her.)
2.36%
Alfred (All.)
0.59%
3
Delaware
4.82%
White Plains (Wes.)
3.08%
Someset (Nia.)
0.61%
4
Wyoming
5.15%
Geneve (Ont.)
3.09%
Ashford (Cat.)
0.62%
5
Niagara
5.55%
Peekskill (Wes.)
3.80%
Romulus (Sen.)
0.69%
6
St. Lawrence
5.67%
Albany (Alb.)
3.86%
Eagle (Wyo.)
0.80%
7
Yates
5.82%
Watervliet (Alb.)
3.92%
Norway (Her.)
0.82%
8
Cattaraugus
5.96%
Rensselaer (Ren.)
4.29%
Clinton (Cli.)
0.84%
9
Schuyler
6.36%
Dunkirk (Cha.)
4.46%
Sheldon (Wyo.)
0.89%
10
Seneca
6.43%
Ogdensburg (St. L)
4.49%
Delhi (Del.)
1.01%
*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, 2011 assessment rolls
Rank
County
Exempt value local option ($000)
Total exempt value ($000)
Pct. of value exempt
1.
Lewis
635,257
1,381,080
46.00%
2.
Hamilton
64,177
312,113
20.56%
3.
Wayne
417,912
2,151,983
19.42%
4.
Nassau
15,246,600
87,576,134
17.41%
5.
Fulton
195,295
1,149,994
16.98%
6.
Columbia
339,671
2,087,410
16.27%
7.
Orleans
120,268
808,162
14.88%
8.
Saratoga
930,895
6,501,309
14.32%
9.
Schenectady
589,076
4,153,123
14.18%
10.
Washington
213,120
1,526,656
13.96%
11.
Monroe
2,197,118
15,976,512
13.75%
12.
Cayuga
253,668
1,856,530
13.66%
13.
Erie
2,987,106
22,147,043
13.49%
14.
Onondaga
1,631,544
12,298,676
13.27%
15.
Madison
237,632
1,833,646
12.96%
16.
Rockland
1,507,344
11,862,159
12.71%
17.
Suffolk
11,820,160
93,933,686
12.58%
18.
Herkimer
212,543
1,707,532
12.45%
19.
Putnam
416,546
3,484,118
11.96%
20.
Broome
654,325
5,494,175
11.91%
21.
Ulster
586,210
5,000,579
11.72%
22.
Warren
228,194
1,999,716
11.41%
23.
Dutchess
1,328,383
11,902,682
11.16%
24.
Livingston
183,087
1,668,313
10.97%
25.
Rennselaer
674,190
6,516,892
10.35%
26.
Essex
214,757
2,113,318
10.16%
27.
Chautauqua
341,145
3,497,110
9.76%
28.
Orange
1,105,711
11,519,386
9.60%
29.
Oswego
262,093
2,735,907
9.58%
30.
Genesee
128,936
1,377,975
9.36%
31.
Cortland
92,933
1,046,195
8.88%
32.
Albany
1,175,062
13,310,165
8.83%
33.
Oneida
635,847
7,321,442
8.68%
34.
Westchester
5,556,714
65,800,968
8.44%
35.
Sullivan
213,141
2,602,089
8.19%
36.
Tioga
100,595
1,273,635
7.90%
37.
Clinton
196,447
2,516,045
7.81%
38.
Jefferson
305,298
3,922,929
7.78%
39.
Ontario
252,066
3,254,669
7.74%
40.
Chenango
82,787
1,074,150
7.71%
41.
Schoharie
81,207
1,096,982
7.40%
42.
Otsego
138,578
1,900,010
7.29%
43.
Steuben
205,481
2,887,567
7.12%
44.
Chemung
136,872
1,933,131
7.08%
45.
Franklin
97,697
1,419,422
6.88%
46.
Montgomery
94,676
1,428,687
6.63%
47.
Greene
189,834
2,939,543
6.46%
48.
Seneca
92,441
1,437,192
6.43%
49.
Schuyler
28,733
451,707
6.36%
50.
Cattaraugus
165,559
2,778,834
5.96%
51.
Yates
56,421
969,654
5.82%
52.
St Lawrence
243,781
4,297,357
5.67%
53.
Niagara
437,657
7,883,833
5.55%
54.
Wyoming
66,453
1,291,031
5.15%
55.
Delaware
83,422
1,731,743
4.82%
56.
Allegany
58,288
1,396,870
4.17%
57.
Tompkins
173,191
4,877,582
3.55%
Table 8. City/Town distribution of exempt value attributable to local option exemptions: 2014 assessment rolls
Percent of value in local option exemptions
Number of cities/towns
Percent of cities/towns
0 - 9.99
536
53.92%
10 - 19.99
390
39.24%
20 - 29.99
50
5.03%
30 - 39.99
10
1.01%
40 or more
8
0.80%
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.
2The 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.
