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

APPENDIX A

Explanation of Codes and Terms Used
1. 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:

 

Value Meaning
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:
Value Meaning
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).

 

2. Number of Parcels or Parcel Count: The total number of parcels of real property in the county or municipality, including wholly exempt parcels.
3. Number of Exempt Parcels: The total number of parcels on the assessment roll which carry at least one exemption code.
4. 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.
5. 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.
6. 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.
7. 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 2010 assessment rolls, the market value standard for equalization rates was July 1, 2009. Equalization rates are based on assessments and market values of taxable property only.
8. 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.
9. 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.
10. 2010 Eq. Rate: The state equalization rate, or class equalization rates.
11. 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.
12. 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.
13. Exempt for County Purposes: Exemptions coded with a five-digit number ending in 0, 1, 2, or 5.
14. Exempt for City/Town Purposes: Exemptions coded with a five-digit number ending in 0, 1, 3, or 6.
15. Exempt for School Purposes: Exemptions coded with a five-digit number ending in 0, 4, 5, or 6.
16. Pct. of Total Parcels Exempt: Number of exempt parcels divided by the total number of parcels, expressed as a percentage.
17. Pct. of All Exem. in Cnty.: The number of exemptions of the type in question divided by the total number ofexemptions in the county, expressed as a percentage.
18. 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.
19. Pct. of Total County (State) Exempt Value: Exemptions of each type divided by total equalized value of exempt parcels only, expressed as a percentage.
20. Pct. of Exempt Value: Equalized value of exemption category in question in relation to total equalized value of all other exemptions granted.
21. Pct. of Equal. Value: (Table B1) Equalized value of exemption divided by total equalized value, expressed as a percentage.

 

ABBREVIATIONS USED
Legal References:
Abbreviation Definition
AG-MKTS L
ART CULT L
BNKG L
CLS UCON L
COUNTY L
E C L

EDUC L
GEN MUNY L
INS L
MCK UCON L
NPCL

P H FI L
PUB AUTH L
PUBL HEL L
PUB HSNG L
RACING L

RAP TRAN L
RPTL
RSS L
SOC SERV L
SPECIAL ACTS

STATE L
TRANS L
UCON L
U S PUB L
VIENNA CON CONSULAR
VIENNA CON DIPLOMATIC
Agriculture and Markets Law
Arts and Cultural Affairs Law
Banking Law
Unconsolidated Laws (Consolidated Laws Service
County Law
Environmental Conservation Law

Education Law
General Municipal Law
Insurance Law
Unconsolidated Laws (McKinney's)
Not-For-Profit Corporation Law

Private Housing Finance Law
Public Authorities Law
Public Health Law
Public Housing Law
Racing, Pari-Mutuel Wagering and Breeding Law

Rapid Transit Law
Real Property Tax Law
Retirement and Social Security Law
Social Services Law
Special Legislative Acts Enacted Prior to 1902

State Law
Transportation Law
Unconsolidated Laws (McKinney's)
United States Code
Vienna Convention on Consular Relations
Vienna Convention on Diplomatic Relations

Other Abbreviations:
Abbreviation Definition
AG
AGRIC
ANTA
AUTH
BASI

BLDG
BOCES
BSNS
CERT
CHAR

CO
COMM
CON
CONS OR CONST
CONT OR CONTR

COR OR CORP
COS
CTR
CULT
DEV OR DEVEL

DIST
DIV
EDUC
ECUC'L
EMER

EROS
ESTAB
FACLTY
FED
HDFC

HOSP
HSNG
HURR
I/S
IMP

IND OR INDUST
INDIV
INST
LDHC
LTD

MAINT
MED
MFG
MHA
MULT DW

MUN OR MUNI
NBA
NHL
NONP OR NONPROF
NYSBEA

O/S
ORGNZTN
OTB
PANY&NJ
PKG

PROF
PROJ
PUB
PUR OR PURP
PVT

REDEV
RELIG
REN
RES
RETIRE

RR
SCI
SER
SIM
SOC

SPEC
STA
STR
SWR OR SEWR
TR

UDC
UNDRG
UNIV
URB
VG OR VLG
VOL
Agency
Agricultural
American National Theater and Academy
Authority
Basin

Building
Board of Cooperative Educational Services
Business
Certified
Charitable

County
Commercial
Conservation
Construction
Control

Corporation
Counties
Center
Cultural
Development

District
Dividend
Education
Educational
Emergency

Erosion
Established
Facility
Federal
Housing Development Fund Company

Hospital
Housing
Hurricane
Inside
Improvement

Industrial
Individual
Institute
Limited Dividend Housing Company
Limited

Maintenance
Medical
Manufacturing
Municipal Housing Authority
Multiple Dwelling

Municipal
National Basketball Association
National Hockey League
Nonprofit
NYS Board of Equalization and Assessment

Outside
Organization
Off Track Betting
Port Authority of New York and New Jersey
Parking

Profit
Project
Public
Purpose
Private

Redevelopment
Religious
Renewal
Residence
Retirement

Railroad
Science
Service
Similar
Society

Special or Specified
Station
Street
Sewer
Treatment

Urban Development Corporation
Underground
University
Urban
Village
Volunteer

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Updated: November 02, 2012