Exemption Administration Manual, Part 1: U.S., Foreign Governments, and Interstate Agencies—Section 4.04 - Vienna Convention on Diplomatic Relations, Article 23: Foreign Governments (Missions)
Assessor Manuals
Section 4.04 - Vienna Convention on Diplomatic Relations, Article 23: Foreign Governments (Missions)
Exemption code(s):
14220
Year originally enacted:
1972 (treaty in force with respect to United States)
Related statutes:
None.
Summary:
The mission premises are exempt from taxation if the property is owned or leased by the sending foreign government or the head of the diplomatic mission. The mission premises are those buildings, or parts of buildings, and the land ancillary thereto which are used for the purpose of the mission, including the residence of the head of the mission. Such property is liable for special ad valorem levies and special assessments.
Eligibility requirements
Ownership requirements:
Property must be owned or leased by the sending foreign government or the head of the diplomatic mission.
Property location requirements:
None.
Property use requirements:
Property must be used for the purposes of the mission. If owned or leased by the sending foreign government or the head of the diplomatic mission, the residence of the head of the mission is eligible for exemption.
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 payments
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 |
|---|---|
| 14220 |
Assessment roll section(s):
Exempt (ARLM Section 8).
Note: This code should not be used to identify property that is exempt under RPTL §416 (United Nations and similar organizations) or RPTL §418 (embassies) or to identify 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 |
|---|---|
| Foreign governments (consulates) | Vienna Convention on Consular Relations of 1963, Art. 32 |
| Foreign governments (embassies) | RPTL §418 |
| United Nations | RPTL §416 |
| United Nations Development District (NYC) | McK U Con L §9613 |
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