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Department of Taxation and Finance

RPTL Section 421-f. Residential improvements exemption

Local laws and resolutions

Opt-in exemption listing

 Opt-in exemption list

Municipality

Local law/resolution

Local limits

Albany County
Cities:
Cohoes 05-3 N
Broome County
Towns:
Barker 94-1 N
School districts:
Johnson City 1/26/10 N
Cattaraugus County
Towns:
Portville 08-3 N
School districts:
Johnson City 1/26/10 N
Cayuga County 
Towns:
Sterling 14-2 Y
Chautauqua County
County: 08-6 N
Cities:
Jamestown 98-1 N
Chemung County
Cities:
Elmira 93-6 N
Delaware County
School districts:
Livingston Manor 12/15/97 N
Erie County
Cities:
Lackawanna 93-5, 93-7 Y
Tonawanda 09-3 N
Genesee County
Villages:
Bergen 02-1 N
Greene County
Towns:
Catskill 07-2 N
Jefferson County
Cities:
Watertown 02-2, 06-3 N
School districts:
Watertown 12/3/02 Y
Monroe County
Cities:
Rochester 93-11 N
Nassau County
Cities:
Long Beach 93-2 N
Towns:
Hempstead 93-62 N
North Hempstead 93-15 N
Oyster Bay 93-2 N
Villages:
Freeport 93-7, 94-5 N
New Hyde Park 94-2 N
Westbury 93-4 N
Niagara County
County: 06-4 Y
Cities:
Lockport 05-1, 06-4 N
Niagara Falls 93-7 N
North Tonawanda 98-3 Y
Towns:
Niagara 94-2 Y
Oneida County
County: 98-5 Y
Towns:
Trenton 94-2 N
Whitestown 99-1 Y
Orange County
County: 11-6 Y1
Towns:
Woodbury 93-2 N
Orleans County
Towns:
Murray 09-2 N
Villages:
Medina 09-2 Y
Oswego County
Cities:
Fulton 98-16 Y
Oswego 3/27/18 N
Rensselaer County
Troy 05-1 N
St. Lawrence County
Cities:
Ogdensburg 00-2 Y
Towns:
Edwards 08-5 Y
Hammond 12-1 Y
Villages:
Canton 03-9 Y
Potsdam 01-5 Y
Schenectady County
County 10/11/11 N
Cities:
Schenectady 1/3/94, 5/9/16 Y
Towns:
Niskayuna 93-6 N
Schuyler County
Towns:
Catherine 94-1 N
Montour 94-1 N
Villages:
Montour Falls 93-5 N
Suffolk County
County 97-15 N
Towns:
Babylon 93-13, 01-3 N
Brookhaven 99-1 N
Huntington 94-1 N
School districts:
Huntington 2/13/06 N
Half Hollow Hills 2/24/97 N
Harborsfield 2/10/99 N
Sullivan County
County: 97-2 N
Towns:
Bethel 97-5 Y
Forestburgh 94-1 N
Thompson 97-11 N
School districts:
Livingston Manor 12/15/97 N
Tioga County
Towns:
Newark Valley 94-1, 94-2 Y
Owego 06-6 N
Tompkins County
Towns:
Dryden 09-5 N
Cities:
Ithaca 03-3 Y
Ulster County
School districts: 
Livingston Manor 12/15/97 N

Updated: