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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 1
New York State Government

Section 4.02 - Table 3
Extent of Exemption

TABLE 3.   EXTENT OF EXEMPTION




Public Authorities
County or
County Special District

City
Town or
Town Special District

Village
School District
General Municipal Taxes Special Ad Valorem Levies Special Assess
ments
General Municipal Taxes Special Assess
ments
General Municipal Taxes Special Ad Valorem Levies Special Assess
ments
General Municipal Taxes Special Assess
ments
School District Taxes
A. Civic Center and Sports Authorities
1.  Albany Convention
Center Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
2.  NYC Sports Authority* NA NA NA Ex Ex NA NA NA NA NA Ex
3.  NY Convention Center
Operating Corporation
NA NA NA Ex Tax NA NA NA NA NA Ex
4.  NYS Industrial
Exhibit Authority
Ex Tax Tax NA NA Ex Tax Tax Ex Tax Ex
5.  NYS Olympic Regional
Development Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
6.  Oneida County Sports
Facility Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
7.  Saratoga Springs City
Center Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
8.  Upper Mohawk Valley
Memorial Auditorium
Ex Ex Ex** Ex Ex** Ex Ex Ex** Ex Ex** Ex
* A board of directors has never been appointed for the NYC Sports Authority.
**Except for water and pure water fees or charges as may be negotiated by
any public corporation.
B. Industrial Development and Market Authorities
1.  Auburn Industrial
Development Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
2.  Central New York
Regional Market
Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
3.  Genesee Valley
Regional Market
Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
4.  Long Island
Market Authority
Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
5.  NYS Job Development
Authority
Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
6.  Troy Industrial
Development Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
* Authority property located outside Suffolk County is exempt by local option.
C. Transportation Authorities
1.  Albany County
Airport Authority
Ex Ex Ex* Ex Ex* Ex Ex Ex* Ex Ex* Ex
2.  Capital District
Transportation Authority
Ex Ex Tax Ex Tax Ex Ex Tax Ex Tax Ex
3.  Central New York Regional
Transportation Authority
Ex Ex Tax Ex Tax Ex Ex Tax Ex Tax Ex
4.   Chautauqua, Cattaraugus,
Allegany, and Steuben
    Southern Tier Extension
Railroad Authority
Ex Ex** Ex** Ex Ex** Ex Ex** Ex** Ex Ex** Ex
5.  Harrison Parking
Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
6.  Metropolitan Transportation
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
7.  Middletown Parking
Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
8.  Monroe County
Airport Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
9.  NYC Transit
Authority
NA NA NA Ex Ex NA NA NA NA NA Ex
10.  NYC Transit
Construction Fund
Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
11.  Niagara Frontier
Transportation Authority
Ex Ex Tax Ex Tax Ex Ex Tax Ex Tax Ex
12.  Nyack Parking
Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
13.  Ogdensburg Bridge
and Port Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
14.  Oswego Port
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
15.  Rochester-Genesee
Regional Transportation
Authority
Ex Ex Tax Ex Tax Ex Ex Tax Ex Tax Ex
16.  Schenectady Parking
Authority
Ex Ex Ex Ex Ex NA NA NA NA NA Ex
17.  Syracuse Regional
Airport Authority
Ex Ex Ex NA NA Ex Ex Ex NA NA Ex
18.  Thousand Islands
Bridge Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
19.  Triborough Bridge
and Tunnel Authority
NA NA NA Ex Ex NA NA NA NA NA Ex
  * Except for water and pure water fees or charges as may be negotiated by any public corporation.
** Except for water and sewer assessments or special ad valorem levies.
D. Water Supply, Waste disposal, and Resource Recovery Authorities
1.  Albany Municipal
Water Finance
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
2.  Albany Water
Board
Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
3.  Alfred, Almond,
Hornellsvill
Sewer Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
4.  Buffalo Municipal
Water Finance
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
5.  Buffalo Water
Board
Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
6.  Cayuga County
Water and Sewer
Authority
Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
7.  Clifton Park
Water Authority
Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
8.  Dutchess County
Resource Recovery
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
9.  Dutchess County
Water and Wastewater
Authority
Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
10.  Eastern Rensselaer
County Solid
Waste
    Management Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
11.  Erie County
Water Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
12.  Franklin County
Solid Waste
Management Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
13.  Great Neck
North Water Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
14.  Islip Resource
Recovery Agency
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
15.  Livingston County
Water and Sewer
Authority
Ex* Ex* Ex* NA NA Ex* Ex* Ex* Ex* Ex* Ex*
16.  Monroe County
Water Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
17.  Montgomery, Otsego,
Schoharie Solid Waste
Management Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
18.  Nassau County
Sewer and Storm Water Finance Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
19.  Niagara Falls Public Water Authority Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
20.  Niagara Falls
Water Board
Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
21.  NYC Municipal
Water Finance
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
22.  NYC Water Board Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
23.  NYS Environmental
Facilities Corporation
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
24.  North Country
Development Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
25. North Hempstead
Solid Waste Management
Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
26.  Oneida-Herkimer Solid Waste Management
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
27.  Onondaga County Resource Recovery Agency Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
28.  Onondaga County
Water Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
29.  Orange County
Water Authority
Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
30.  Rensselaer County Water and Sewer Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
31.  Rockland County
Solid Waste
Management Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
32.  Saratoga County
Water Authority
Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
33.  Southeastern
Nassau County Water
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
34.  Suffolk County
Water Authority
Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
35.  Ulster County
Resource Recovery
Agency
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
36.  Upper Mohawk
Valley Regional
Water Board
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
37  Upper Mohawk
Valley Regional Water
Finance Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
38.  Wayne County
Water and Sewer
Authority
Ex* Ex* Ex* NA NA Ex* Ex* Ex* Ex* Ex* Ex*
39.  Western Finger Lakes Solid Waste Management
Authority
Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
40.  Western Nassau County Water Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
41.  Wilton Water
and Sewer Authority
Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
*Property acquired from the city and located outside the city boundaries is exempt only to the extent that it would be
exempt if it were owned by the city.
**In the case of property located outside the district administered by the authority, property is exempt to the extent allowed by local option.
- The Cayuga County Water and Sewer Authority district includes all property in Cayuga County.
- The Clifton Park Water Authority district includes all property in the town.
- The Dutchess County Water and Wastewater Authority district includes all property in Dutchess County.
- The Livingston County district includes all property in Livingston County.
- The Orange County Water Authority district is defined as all property in Orange County that is
not located in the U.S. Military Reservation at West Point.
- The Saratoga County Water Authority district includes all property in Saratoga County.
- The Wayne County Water and Sewer district includes all property in Wayne County.
- The Town of Wilton Water and Sewer Authority district includes all property in town.
E. Miscellaneous Authorities
1.  Battery Park City Authority NA NA NA Ex Tax NA NA NA NA NA Ex
2.  Bethpage Park Authority Ex Ex Ex NA NA Ex Ex Ex Ex Ex Ex
3.  Buffalo Fiscal Stability Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
4.  Clifton-Fine Health Care Corporation Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex* Ex*
5.  Erie County Medical Center Corporation Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex** Ex**
6.  Green Island Power Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
7.  Hudson-Mohawk Urban Cultural Park Commission Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
8.  Long Island Power Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
9.  Nassau Health Care Corporation Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
10.  North Country Power Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
11.  NY Local Government Assistance Corporation Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
12.  NYC Municipal Assistance Corporation Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
13.  NYC School Construction Authority NA NA NA Ex Ex NA NA NA NA NA Ex
14.  NYC Stabilization Reserve Corporation NA NA NA Ex Tax NA NA NA NA NA Ex
15.  NYS Dormitory Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
16.  NYS Energy Research and Development Authority Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
17.  NYS Mortgage Agency Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex
18.  NYS Municipal Bond Bank Agency Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
19.  NYS Power Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
20.  NYS Science and Technology Foundation Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
21.  Roswell Park Cancer Institute Corporation Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
22.  Schenectady Metroplex Development Authority Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
23.  Suffolk County Judicial Facilities Agency Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex Ex
24.  Troy Municipal Assistance Corporation Ex Tax Tax Ex Tax Ex Tax Tax Ex Tax Ex

Ex - Exempt           Tax - Taxable           NA - Not Applicable

*In the case of property located outside the district administered by the authority, property is exempt to the extent allowed by local option. The Clifton-Fine Health Care Corporation District includes all property in the towns of Clifton and Fine.

** Property owned or acquired by the authority that is located outside Erie County is exempt to the extent allowed by local option.

NOTE:  In light of the decision of the Court of appeals in New York State Dormitory Authority v. Board of Trustees of Hyde Park Fire and Water District, 86 N.Y.2d 72, 653 N.E.2d 1159,629 N.Y.S.2d 289 (1995) and its implications for other public authorities, the Office of Real Property Tax Services has reviewed and revised the special district entries in this Exemption Table.

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