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Exemptions from Real Property Taxation in New York State: 2013 County, City & Town Assessment Rolls

Appendix A

Explanation of codes and terms used

Exemption code: A five-digit identification number used for designating each specific exemption type. The first of the five digits can have a value of 1, 2, 3, or 4, and these values can be interpreted as follows:

Meaning of first digit
ValueMeaning
1. Public owner, exemption not limited by State law in amount, duration, or tax purpose.
2. Private owner, exemption not limited by State law in amount, duration, or tax purpose.
3. Public owner, exemption limited by State law in amount, duration, or tax purpose.
4. Private owner, exemption limited by State law in amount, duration, or tax purpose.

The second, third, and fourth digits are read together and constitute a unique code for each exemption statute. The fifth digit, which can have a value ranging from zero to 7, identifies the tax purposes for which the exemption is granted and it can be interpreted as follows:

Meaning of last digit
ValueMeaning
0. Exempt for county, city/town, and school purposes.
1. Exempt for county, and city/town purposes.
2. Exempt for county purposes.
3. Exempt for city/town purposes.
4. Exempt for school purposes.
5. Exempt for county and school purposes.
6. Exempt for city/town and school purposes.
7. Exempt for village purposes.
_. (Underline) More than one entry possible (local-option exemptions).

Number of parcels or parcel count: The total number of parcels of real property in the county or municipality, including wholly exempt parcels.

Number of exempt parcels: The total number of parcels on the assessment roll which carry at least one exemption code.

Number of exemptions: Total number of exemptions of the type in question (whole or partial); will not equal the number of exempt parcels since a given parcel may have multiple exemptions.

Wholly exempt: Exemptions which provide full relief from taxes levied for all taxing purposes; includes the assumption, for tables other than B3, that invalid or incomplete exemption codes beginning with 1 or 2 indicate wholly exempt property.

Partly exempt: Exemptions which are limited in amount, duration, or taxing purpose; includes the assumption, for tables other than B3, that invalid or incomplete exemption codes beginning with 3 or 4 indicate partially exempt property.

Total equalized value (000): Total assessed value of all parcels on assessment roll divided by the decimal representation of the appropriate state equalization rate. For the 2016 assessment rolls, the market value standard for equalization rates was July 1, 2015. Equalization rates are based on assessments and market values of taxable property only.

Total equalized value of exempt parcels (000): Total assessed value of exempt parcels divided by the decimal representation of the appropriate state equalization rate or class equalization rate.

Equalized exempt value (000) or eq. val. (000): Exempt assessed value divided by the decimal representation of the state equalization rate or class equalization rate.

2016 eq. rate: The state equalization rate, or class equalization rates.

Invalid exemption codes: Reported exemption codes which are neither currently valid nor were previously valid; expressed as a percent of the total number of exemptions coded.

Incomplete exemption codes: Reported exemption codes which were previously, but are not currently, valid; expressed as a percent of the total number of exemptions coded.

Exempt for county purposes: Exemptions coded with a five-digit number ending in 0, 1, 2, or 5.

Exempt for city/town purposes: Exemptions coded with a five-digit number ending in 0, 1, 3, or 6.

Exempt for school purposes: Exemptions coded with a five-digit number ending in 0, 4, 5, or 6.

Pct. of total parcels exempt: Number of exempt parcels divided by the total number of parcels, expressed as a percentage.

Pct. of all exem. in cnty.: The number of exemptions of the type in question divided by the total number of exemptions in the county, expressed as a percentage.

Exempt value as a pct. of total value: Table B3 -- Equalized value of exemptions of each type divided by total equalized value, expressed as a percentage.

Pct. of total county (state) exempt value: Exemptions of each type divided by total equalized value of exempt parcels only, expressed as a percentage.

Pct. of exempt value: Equalized value of exemption category in question in relation to total equalized value of all other exemptions granted.

Pct. of equal. value: (Table B1) Equalized value of exemption divided by total equalized value, expressed as a percentage


Abbreviations used

Legal reference abbreviations
AbbreviationDefinition
AG-MKTS L Agriculture and Markets Law
ART CULT L Arts and Cultural Affairs Law
BNKG L Banking Law
CLS UCON L Unconsolidated Laws (Consolidated Laws Services)
COUNTY L County Law
E C L Environmental Conservation Law
EDUC L Educational Law
EN CON LAW Environmental Conservation Law
GEN MUNY L General Municipal Law
INS L Insurance Law
MCK UCON L Unconsolidated Laws (McKinney’s)
NPCL Not-For-Profit Corporation Law
P H FI L Private Housing Finance Law
PUB AUTH L Public Authorities Law
PUBL HEL L Public Health Law
PUB HSNG L Public Housing Law
RACING L Racing, Pari-Mutuel Wagering and Breeding Law
RAP TRAN L Rapid Transit Law
RPTL Real Property Tax Law
RSS L Retirement and Social Security Law
SOC SERV L Social Services Law
SPECIAL ACTS Special Legislative Acts Enacted Prior to 1902
STATE L State Law
TRANS L Transportation Law
UCON L Unconsolidated Laws (McKinney’s)
U S PUB L United States Code
VIENNA CON CONSULAR Vienna Convention or Consular Relations
VIENNA CON DIPLOMATIC

Vienna Convention on Diplomatic Relations

Other abbreviations
AbbreviationDefinition
AG Agency
AGRIC Agricultural
ANTA American National Theater and Academy
AUTH Authority
BASI Basin
BLDG Building
BOCES Board of Cooperative Educational Services
BSNS Business
CERT Certified
CHAR Charitable
CO County
COMM Commercial
CON Conservation
CONS OR CONST Construction
CONT OR CONTR Control
COR OR CORP Corporation
COS Counties
CTR Center
CULT Cultural
DEV OR DEVEL Development
DIST District
DIV Dividend
EDUC Education
ECUC’L Educational
EMER Emergency
EROS Erosion
ESTAB Established
FACLTY Facility
FED Federal
HDFC Housing Development Fund Company
HOSP Hospital
HSNG Housing
HURR Hurricane
I/S Inside
IMP Improvement
IND OR INDUST Industrial
INDIV Individual
INST Institute
LDHC Limited Dividend Housing Company
LTD Limited
MAINT Maintenance
MED Medical
MFG Manufacturing
MHA Municipal Housing Authority
MULT DW Multiple Dwelling
MUN OR MUNI Municipal
NBA National Basketball Association
NHL National Hockey League
NONP OR NONPROF Nonprofit
NYSBEA NYS Board of Equalization and Assessment
O/S Outside
ORGNZTN Organization
OTB Off Track Betting
PANY&NJ Port Authority of New York and New Jersey
PKG Parking
PROF Profit
PROJ Project
PUB Public
PUR OR PURP Purpose
PVT Private
REDEV Redevelopment
RELIG Religious
REN Renewal
RES Residence
RETIRE Retirement
RR Railroad
SCI Science
SER Service
SIM Similar
SOC Society
SPEC Special or Specified
STA Station
STR Street
SWR OR SEWR Sewer
TR Treatment
UDC Urban Development Corporation
UNDRG Underground
UNIV University
URB Urban
VG OR VLG Village
VOL Volunteer

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