Exemption Administration Manual, Part 1: Municipal Governments—Section 4.03 - ECL Section 15-2309: River Improvement Districts
Assessor Manuals
Section 4.03 - ECL Section 15-2309: River Improvement Districts
Exemption code(s):
13820
Year originally enacted:
1972
Related statutes:
- RPTL §404(1)
- ECL §15-2317
Summary:
Real property that is owned by a river improvement district is wholly exempt from taxation, but is liable for special ad valorem levies and special assessments. Reservoir projects in a forest preserve that require state-owned and private lands as described in ECL §15-2317 become the property of the state and thus are exempt under RPTL §404(1) (see the Exemption Profile for that statute).
Eligibility requirements
Ownership requirements:
Property must be owned by a river improvement district.
Property location requirements:
None.
Property use requirements:
Property must be used in a project that undertakes to improve the channel, to construct dikes, or to regulate the flow of a river for the protection of life, property, and the public health or welfare from damage by floods.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option:
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | ||
|---|---|---|---|---|---|
| 1. Amount | No limit | No limit | No exemption allowed | No exemption allowed | |
| 2. Duration | No limit | No limit | No exemption allowed | No exemption allowed | |
| 3. Taxing Jurisdiction | a. County or County Special Districts | Ex | NA | Tax | Tax |
| b. City | Ex | NA | NA | Tax | |
| c. Town or Town Special District | Ex | NA | Tax | Tax | |
| d. Village | Ex | NA | NA | Tax | |
| e. School District | NA | Ex | NA | NA | |
| Ex-exempt Tax-Taxable NA-Not Applicable | |||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special Ad Valorem Levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 13820 |
Assessment roll section(s):
Exempt (ARLM § 8).
Note: This code should not be used to identify (1) property that is owned by a special district and is exempt under RPTL §410 or §410-a, (2) reservoir property that has become the property of the state under ECL §15-2317 and is therefore exempt under RPTL §404(1), or (3) property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Statute |
|---|---|
| Drainage improvement districts | ECL §15-1909(4) |
| Municipal corporations (flood control and soil conservation areas) | RPTL §406(2) |
| River regulating districts | ECL §15-2115 |
| Special districts (property within district boundaries) | RPTL §410 |
| Special districts (property outside district boundaries—sewage disposal and water facilities) | RPTL §410-a |
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