Volume 1 - Opinions of Counsel SBEA No. 20

Opinions of Counsel index

Scope of exemption - Real Property Tax Law, § 483:

The partial exemption authorized by section 483 of the Real Property Tax Law does not apply to special ad valorem levies and special assessments.

The exemption authorized by section 483 does not apply to special ad valorem levies and special assessments. Therefore, taxes levied by special water and fire districts will not be affected by section 483.

September 9, 1970