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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
New York State Government

Section 4.02 - Table 1
Year Enacted, Related Statutes, and Duration of Authority

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY







Public Authority





Year Originally Enacted






Related Statutes







Year
Duration of Authority





Or (Condition)
After Authority
Expiration
Property Transferred to
A. Civic Center and Sports Authorities
1. Albany Convention Center Authority 2004 Pub Auth L §2675-n NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made NS
2. NYC Sports Authority 1973 Pub Auth L §2516 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made New York City
3. NY Convention Center Operating Corporation 1979 Pub Auth L §2568 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made NS
4. NYS Industrial Exhibit Authority 1939 Pub Auth L §1660 NS NS NS
5. NYS Olympic Regional Development Authority 1981 Pub Auth L §2624 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made New York State
6. Oneida County Sports Facility Authority 1992 Pub Auth L §2052-I NS until NYS law terminates Oneida County
7. Saratoga Springs City Center Authority 2032 Pub Auth L §2490-n 2032 when bonds and liabilities have been paid C/Saratoga Springs
8. Upper Mohawk Valley Memorial Auditorium Authority 1996 Pub Auth L §1949-b NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Oneida County

NS -- Not specified in law

 

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY





Public Authority



Year Originally Enacted




Related Statutes





Year
Duration of Authority



Or (Condition)
After Authority
Expiration
Property Transferred to
B. Industrial Development and Market Authorities
1. Auburn Industrial Development Authority 1969 Pub Auth L §2326 NS when bonds and liabilities have been paid C/Auburn
2. Central New York Regional Market Authority 1933 Pub Auth L §833 NS perpetual existence NS
3. Genesee Valley Regional Market Authority 1951 Pub Auth L §886 NS NS NS
4. Long Island Market Authority Corporation 1999 Pub Auth L §912 NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made Cities, towns, and villages in Suffolk County
5. NYS Job Development Authority 1961 Pub Auth L §1806 NS NS NS
6. Troy Industrial Development Authority 1967 Pub Auth L §1963 7/1/98 until all its liabilities have been met and its bonds have been paid in full or otherwise discharged. C/Troy

 

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY





Public Authority



Year Originally Enacted





Related Statutes





Year
Duration of Authority


Or (Condition)
After Authority
Expiration
Property Transferred to
C. Transportation Authorities
1. Albany County Airport Authority 1993 a. exemption -
Pub Auth L §2792

b. payments in lieu
of taxes - Pub Auth L §2796

NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made Albany County
2. Capital District Transportation Authority 1970 a. exemption -
Pub Auth L §1316
b. payments in lieu
of taxes -
Pub Auth L §1318
NS until NYS law terminates, but not before bonds and liabilities have been paid New York State
3. Central New York Regional Transportation Authority 1970 a. exemption -
Pub Auth L §1341
b. payments in lieu
of taxes -
Pub Auth L §1343
NS until NYS law terminates, but not before bonds and liabilities have been paid New York State
4. Chautauqua, Cattaraugus, Allegany, and Steuben Southern Tier Extension Railroad 2000 Pub Auth L §2642-h 2030 as long as authority has bonds or other obligations outstanding, or until its existence has been terminated by law Chautauqua, Cattaraugus,
Allegany, and Steuben
Counties
5. Harrison Parking Authority 2004 Pub Auth L §1570-m 2054 until all its liabilities have been met and its bonds have been paid in full or otherwise discharged V/Harrison
6. Metropolitan Transportation Authority 1965 Pub Auth L §1275 NS until NYS law terminates, but not before bonds and liabilities have been paid New York State
7. Middletown Parking Authority 1986 Pub Auth L §1621-n 2012 when all its liabilities and duties have been met and its bonds and notes have been paid in full or otherwise discharged C/Middletown
8. Monroe County Airport Authority 1989 Pub Auth L §2766 NS for one year after all its bonds have been fully paid and discharged Monroe County
9. NYC Transit Authority 1953 Pub Auth L §1216 NS until NYS law terminates, but not before bonds and liabilities have been paid New York City
10. NYC Transit Construction Fund 1972 Pub Auth L §1225-p NS until NYS law terminates, but not before bonds and liabilities have been paid New York State
11. Niagara Frontier Transportation Authority 1967 a. exemption -
Pub Auth L §1299-o

b. payments in lieu
of taxes -
Pub Auth L §1299-r

NS until NYS law terminates, but not before bonds and liabilities have been paid a. C/Buffalo projects -
C/Buffalo
b. all other property -
New York State
12. Nyack Parking Authority 1991 Pub Auth L §1622-n 2015 when all its liabilities and duties have been met and its bonds and notes have been paid in full or otherwise discharged V/Nyack
13. Ogdensburg Bridge and Port Authority* 1960 Pub Auth L §710(1) NS when bonds and liabilities have been paid a. property located in NYS - New York State

b. property located in
Canada -
Province of Ontario

14. Oswego Port Authority 1955 Pub Auth L §1366 NS NS NS
15. Rochester-Genesee Regional Transportation
Authority
1969 a. exemption -
Pub Auth L
§1299-qq

b. payments in lieu
of taxes -
Pub Auth L
§1299-tt

NS until NYS law terminates, but not before bonds and liabilities have been paid New York State
16. Schenectady Parking Authority 1987 Pub Auth L§1599-n 2002 when bonds have been paid and all liabilities and duties have been met C/Schenectady
17. Syracuse Regional Airport Authority 2011 Pub Auth L §2799-qqq NS one year after all its bonds have been fully paid and discharged C/Syracuse
18. Thousand Islands Bridge Authority 1939 Pub Auth L §585(1) NS when bonds created before 4/1/81 have been paid or Jefferson County Board of Supervisors assumes control of authority's liabilities a. property located in NYS - Jefferson County
b. property located in

Canada -
Province of Ontario
19. Triborough Bridge and Tunnel Authority 1939 Pub Auth L §566 1944 when bonds and liabilities have been paid a. convention center -
NYS

b. all other property - NYC

NS - Not specified in law
* Successor to Ogdensburg Bridge Authority, created in 1950, and Ogdensburg Port Authority, created in 1958.
 

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY





Public Authority



Year Originally Enacted




Related Statutes





Year
Duration of Authority



Or (Condition)
After Authority
Expiration
Property Transferred to
D. Water Supply, Waste Disposal, and Resource Recovery Authority
1. Albany Municipal Water Finance Authority 1986 Pub Auth L §1115-t NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made C/Albany, unless otherwise agreed to by the city and the authority or otherwise specified by the state law terminating the existence of the authority
2. Albany Water Board 1986 Pub Auth L §1115-j NS until NYS law terminates, but not before provision for satisfaction of its contractual duties or obligations has been made C/Albany
3. Alfred, Almond, Hornellsville Sewer Authority 1995 Pub Auth L §1147-q NS until terminated by NYS law, but not before provision for payments of its bonds and other obligations has been made NS
4. Buffalo Municipal Water Finance Authority 1985 Pub Auth L §1048-u NS until NYS law terminates, but not before bonds and liabilities have been paid C/Buffalo
5. Buffalo Water Board 1985 Pub Auth L §1048-k NS so long as contractual duties or obligations are outstanding and until terminated by NYS law C/Buffalo
6. Cayuga County Water 1995 Pub Auth L §1199-nnnn* NS until terminated by NYS law, but not before and Sewer Authority provision for payment of its bonds and other obligations has been made Cayuga County

NS - Not specified by law
* Two §§1199-nnnn exist in law.

 

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY




Public Authority


Year Originally Enacted



Related Statutes




Year
Duration of Authority


Or (Condition)
After Authority
Expiration
Property Transferred to
D. Water Supply, Waste Disposal, and Resource Recovery Authority (continued)
7. Clifton Park Water Authority 1990 Pub Auth L §1120-n NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made T/Clifton Park
8. Dutchess County Resource Recovery Agency 1982 Pub Auth L §2047-n NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made Dutchess County
9. Dutchess County Water and Wastewater Authority 1991 Pub Auth L §1134* NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made Dutchess County
10. Eastern Rensselaer County Solid Waste Management Authority 1989 Pub Auth L §2050-nn NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made All or some of the following:

Towns of Stephentown, Berlin, Petersburg, Grafton, Hoosick, Pittstown, Poestenkill, Schaghticoke, Sand Lake, Nassau, Schodack, Brunswick and Villages of Schaghticoke,

Castleton-on-Hudson, Nassau, Valley Falls, Hoosick

11. Erie County Water Authority 1949 Pub Auth L §1063 1961 when bonds and liabilities have been paid Erie County
12. Franklin County Solid Waste Management Authority 1988 Pub Auth L §2051-n NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made Franklin County

NS - Not specified by law
** Two §§1134 exist in law.

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY




Public Authority


Year Originally Enacted



Related Statutes




Year
Duration of Authority


Or (Condition)
After Authority
Expiration
Property Transferred to
D. Water Supply, Waste Disposal, and Resource Recovery Authority (continued)
13. Great Neck North Water Authority * 1985 Pub Auth L §1197-m NS until NYS law terminates, but not before bonds and liabilities have been paid municipalities within authority district
14. Islip Resource Recovery Authority 1982 Pub Auth L §2046-n NS when bonds and liabilities have been paid T/Islip
15. Livingston County Water and Sewer Authority 1995 Pub Auth L §1199-mmmm** NS until terminated by NYS law, but not before provision for payment of its bonds and other obligations has been made Livingston County
16. Monroe County Water Authority 1950 Pub Auth L §1105 NS when bonds and liabilities have been paid Monroe County
17. Montgomery, Otsego, Schoharie Solid Waste Management Authority 1987 Pub Auth L §2041-m NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made Montgomery, Otsego, and Schoharie Counties
18. Nassau County Sewer and Storm Water Finance Authority 2003 Pub Auth L §1232-m NS until terminated by NYS law, but not before provision for payment of its bonds and other obligations has been made Nassau County
19. Niagara Falls Public Water Authority 2002 Pub Auth L §1230-s NS until NYS law terminates, but not before bonds and liabilities have been paid C/Niagara Falls or to the municipality from which it was acquired
20. Niagara Falls Water Board 2002 Pub Auth L §1230-s NS until NYS law terminates, but not before bonds and liabilities have been paid C/Niagara Falls or to the municipality from which it was acquired
21. NYC Municipal Water Finance Authority 1984 Pub Auth L §1045-u NS until terminated by NYS law, but not before provision for payment of its bonds and other obligations has been made New York City
22. NYC Water Board 1984 Pub Auth L §1045-k NS until NYS law terminates, but not before its contractual obligations and duties have been satisfied New York City
23. NYS Environmental Facilities Corporation 1967 exemption and payments in lieu of taxes - Pub Auth L §1296 NS until NYS law terminates, but not before bonds and liabilities have been paid New York State
24. North Country Development Authority 1985 Pub Auth L §2719 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Jefferson, Lewis and St. Lawrence Counties
25. North Hempstead Solid Waste Management Authority 1984 Pub Auth L §2049-o NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made T/North Hempstead
26. Oneida-Herkimer Solid Waste Management Authority 1988 Pub Auth L §2049-nn NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Oneida and Herkimer Counties
27. Onondaga County Resource Recovery Agency 1981 Pub Auth L §2045-n NS when bonds and liabilities have been paid Onondaga County
28. Onondaga County Water Authority 1951 Pub Auth L §1163 1963 when bonds and liabilities have been paid Onondaga County
29. Orange County Water Authority 1987 Pub Auth L §1199-oo NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Orange County
30. Rensselaer County Water and Sewer Authority 1986 Pub Auth L §1199-n NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Rensselaer County
31. Rockland County Solid Waste Management Authority 1993 Pub Auth L §2053-p NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Rockland County
32. Saratoga County Water Authority 1990 Pub Auth L §1199-nnn NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Saratoga County
33. Southeastern Nassau County Water Authority 1991 Pub Auth L §1174-n NS until NYS law terminates or by vote of all members of the board of directors, but not before provision for payment of its bonds and other obligations has been made Towns within district
34. Suffolk County Water Authority 1950 Pub Auth L §1082 NS when bonds and liabilities have been paid Suffolk County
35. Ulster County Resource Recovery Agency 1986 Pub Auth L §2050-n NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Ulster County
36. Upper Mohawk Valley Regional Water Board 1994 exemption and payments in lieu of taxes - Pub Auth L §§1226-r, 1226-bb NS until NYS law terminates, but not before provision for satisfaction of its contractual duties and obligations has been made Property acquired by Water Board from either the City of Utica or its Board of Water Supply, except property identified at the time of transfer as Southern Reservoir Property: City of Utica

"Southern Reservoir Property": Jointly, City of Utica and Town of New Hartford

All other property: Jointly, City of Utica and towns and villages in the Water Board's service area, defined as the entirety of each municipality receiving water from the City of Utica or its Board of Water Supply at the time the Upper Mohawk Valley Regional Water Board and Water Finance Authority were created, subject to future expansion/contraction by state law

37. Upper Mohawk Valley Regional Water Finance Authority 1994 Pub Auth L §1226-r NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Jointly, City of Utica and towns and villages in authority's service area (see #36 above for definition of service area)
38. Wayne County Water and Sewer Authority 1987 Pub Auth L §1199-nn NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made Wayne County
39. Western Finger Lakes Solid Waste Management Authority 1986 Pub Auth L §2738 NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made Ontario, Seneca, Wayne, and Yates Counties
40. Western Nassau County Water Authority 1990 Pub Auth L §1198-n NS until NYS law terminates or by vote of all members of the board of directors, but not before provision for payment of its bonds and other obligations has been made Towns within district
41. Wilton Water and Sewer Authority 1991 Pub Auth L §1135*** NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made T/Wilton

NS - Not Specified in law
* Supersedes Great Neck Water Authority, terminated by L. 1985, Ch. 795.
** Two §§1199- mmmm exist in law.
***Two §§1135 exist in law.

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY




Public Authority


Year Originally Enacted



Related Statutes




Year
Duration of Authority


Or (Condition)
After Authority
Expiration
Property Transferred to
E. Miscellaneous Authorities
1. Battery Park City Authority 1968 Pub Auth L §1981 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made New York State
2. Buffalo Fiscal Stability Authority 2003 Pub Auth L §3869 2037 until its control, advisory or other responsibilities, and it liabilities have been discharged City of Buffalo
3. Bethpage Park Authority 1939 Pub Auth L §211 1944 when bonds and liabilities have been paid New York State
4. Clifton-Fine Health Care Corporation 1999 Pub Auth L §3615 NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made As established by agreements between the corporation and the towns of Clifton and Fine, and may include transfer of property to those towns
5. Erie County Medical Center Corporation 2003 Pub Auth L §3640 NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made Erie County
6. Green Island Power Authority 1986 Pub Auth L §1020-m 1998 when all bonds and liabilities have been paid in full or otherwise discharged V/Green Island
7. Hudson-Mohawk Urban Cultural Park Commission 1987 Pub Auth L §2637 NS NS NS
8. Long Island Power Authority 1986 Pub Auth L §1020-p NS until NYS law terminates, but not before provision for payments of its bonds and other obligations has been made NS
9. Nassau Health Care Corporation 1997 Pub Auth L §3414 NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made Nassau County

NS - Not specified in law

TABLE 1: YEAR ENACTED, RELATED STATUTES, AND DURATION OF AUTHORITY




Public Authority


Year Originally Enacted



Related Statutes




Year
Duration of Authority


Or (Condition)
After Authority
Expiration
Property Transferred to
E. Miscellaneous Authorities (continued)
10. North Country Power Authority 2010 Pub Auth L §1021-l 2020 until NYS law terminates, but not before provision for payment for outstanding securities has been made NS
11. NY Local Government Assistance Corporation 1990 Pub Auth L §3245 NS until six months after all its liabilities have been met New York State
12. NYC Municipal Assistance Corporation 1975 Pub Auth L §3019 NS one year after all bonds and liabilities have been paid New York State
13. NYC School Construction Authority 1988 Pub Auth L §1742 NS until NYS law terminates New York City
14. NYC Stabilization Reserve Corporation 1974 Pub Auth L §2545 NS until NYS law terminates, but not before bonds and liabilities have been paid New York City
15. NYS Dormitory Authority 1944 Pub Auth L §1685 NS NS NS
16. NYS Energy Research and Development Authority 1962 Pub Auth L §1861 NS NS NS
17. NYS Mortgage Agency 1970 Pub Auth L §2413 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made New York State
18. NYS Municipal Bond
Bank Agency
1972 Pub Auth L §2443 NS until NYS law terminates, but not before provision for payment of its bonds and liabilities has been made New York State
19. NYS Power Authority 1931 Pub Auth L §1012 NS perpetual existence NS
20. NYS Science and Technology Foundation* 1981 Pub Auth L §3107 NS until NYS law terminates New York State
21. Roswell Park Cancer Institute Corporation 1997 Pub Auth L §3566 NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made New York State
22. Schenectady Metroplex
Development Authority
1988 Pub Auth L §2667 NS NS Schenectady County
23. Suffolk County Judicial Facilities Agency 1999 Pub Auth L §2350-M NS until NYS law terminates, but not before provision for payment of its bonds and other obligations has been made Suffolk County
24. Troy Municipal Assistance Corporation 1995 Pub Auth L §3019 NS one year after all bonds and liabilities have been paid New York State

NS - Not specified in law
*Originally created in 1963, the authority was reconstituted in1981.

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