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Volume 5 - Opinions of Counsel SBEA No. 108

Opinions of Counsel index

Municipal corporations exemption (special assessments) (liability of city-owned property) - Real Property Tax Law, §§ 102(15), 406, 490:

City-owned real property, which is located within its corporate limits and is exempt from taxation pursuant to section 406 of the Real Property Tax Law, is liable for special assessments levied on the property.

Our opinion has been requested as to whether municipally owned real property located in a city is liable for special assessments (defined in Real Property Tax Law, § 102(15)).

Pursuant to subdivision one of section 406 of the Real Property Tax Law, real property owned by a municipal corporation within its corporate limits held for a public use is exempt from taxation and exempt from special ad valorem levies and special assessments to the extent provided in section 490 of the Real Property Tax Law.

Said section 490 provides that real property which is exempt from taxation pursuant to subdivision one of section 406 shall (with certain exceptions) also be exempt from special ad valorem levies and special assessments against real property located outside cities and villages for a special improvement or service or a special district improvement or service.

Since the property in question is located in a city, it would not be exempt from assessments levied for purposes of a special parking assessment district (see, 19 Op. State Compt. 459).

October 26, 1976

NOTE:  But see Opinion 7-88.

Updated: