Exemption Administration Manual, Part 1: U.S., Foreign Governments, and Interstate Agencies—Section 4.04 - ECL Section 21-0901(Article IV): Great Lakes Basin Compact
Assessor Manuals
Section 4.04 - ECL Section 21-0901(Article IV): Great Lakes Basin Compact
Exemption code(s):
14510
Year originally enacted:
1960
Related statutes:
None
Summary:
Real property owned by the Great Lakes Basin Commission is exempt from taxation but is subject to special ad valorem levies and special assessments. The property must be used in accordance with the purposes for which the commission was established, as described in Property Use Requirements below.
Eligibility requirements
Ownership requirements:
Property must be owned by the Great Lakes Basin Commission.
Property location requirements:
Property must be located within the Great Lakes Basin, which includes all of the land area in the Counties of Cayuga, Erie, Genesee, Jefferson, Monroe, Niagara, Orleans, Oswego, St. Lawrence, Seneca, Wayne, and Wyoming and parts of the Counties of Allegany, Cattaraugus, Chautauqua, Chemung, Clinton, Cortland, Essex, Franklin, Hamilton, Herkimer, Lewis, Livingston, Madison, Oneida, Onondaga, Ontario, Schuyler, Tompkins, and Yates.
Property use requirements:
Property must be used to promote the orderly, integrated, and comprehensive development, use, and conservation of the water resources of the Great Lakes Basin.
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 |
|---|---|
| 14510 |
Assessment roll section(s):
Exempt (ARLM § 8).
Note: This exemption code should not be used 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 |
|---|---|
| Delaware River Basin Compact | ECL §21-0701(14.3) |
| Susquehanna River Basin Compact | ECL §21-1301(15.3) |
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