Exemptions from real property taxation in New York State: 2016 county, city, and town assessment rolls
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:
|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:
|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
|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
|ANTA||American National Theater and Academy|
|BOCES||Board of Cooperative Educational Services|
|CONS OR CONST||Construction|
|CONT OR CONTR||Control|
|COR OR CORP||Corporation|
|DEV OR DEVEL||Development|
|HDFC||Housing Development Fund Company|
|IND OR INDUST||Industrial|
|LDHC||Limited Dividend Housing Company|
|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|
|OTB||Off Track Betting|
|PANY&NJ||Port Authority of New York and New Jersey|
|PUR OR PURP||Purpose|
|SPEC||Special or Specified|
|SWR OR SEWR||Sewer|
|UDC||Urban Development Corporation|
|VG OR VLG||Village|
Please send general questions or comments to Harry Lawyer.