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Department of Taxation and Finance

RPTL Section 485-b. Business investment exemption

Local laws and resolutions

Records on file as of 6/8/17

This table lists municipalities that have reduced the per centum of exemption otherwise allowed by RPTL § 485-b.

Table 2: Erie County THRU Nassau County
Table 3: Niagara County THRU Steuben County
Table 4: Suffolk County THRU Yates County

Table 1: Albany County THRU Dutchess County

 RPTL Section 485-b

Locality name

Percent

Rescinded
(resolution date)

Geographic limits
(Y/N)

Use limits
(Y/N)

Albany County

Cities:
Watervliet 00
Towns:
Coeymans 00
Colonie 00
Green Island 00
Guilderland 00
Villages:
Colonie 00
Green Island 00
Menands 03-1
School districts:
Albany 00
Berne-Knox-Westerlo 00
Bethlehem 00
Cairo-Durham 1/15/87
Green Island 00
Greenville 00
Guilderland 00
Mohonasen 00
North Colonie 00
Ravena-Coeymans-Selkirk 3/18/91
Schoharie 3/16/77
South Colonie 00
Voorheesville 00

Allegany County

Towns:
Genesee 00
School districts:
Friendship 00

Broome County

County 00
Towns:
Conklin 00
Chenango 00
Maine 00
Triangle 00
Union Y
Vestal 00
Windsor 00
Villages:
Endicott 00
Johnson City 00
School districts:
Chenango Forks 00
Johnson City 00
Maine-Endwell 00
Newark Valley 00
Susquehanna Valley 00
Union Endicott 00
Vestal 00
Whitney Point 00
Windsor 00

Cattaraugus County

School districts:
Allegany 00

Cayuga County

Villages:
Weedsport 00
School districts:
Cato-Meridian 00
Port Bryon 00
Oswego 00
Weedsport 00

Chautauqua County

Towns:
Gerry 91‑3
School districts:
Clymer 00

Chemung County

School districts:
Odessa-Montour 00
Waverly 2/19/86

Chenango County

School districts:
Chenango Forks 00
Whitney Point 00

Clinton County

Towns:
Altona 96-2
Ausable 00
Black Brook 25
Champlain 00
Chazy 00
Ellenburg 00
Mooers 00
Villages:
Champlain 00
School districts:
Beekmantown 00
Chazy 00
Dannemora 00
Northeastern Clinton 00
Northern Adirondack 00
Peru 00
Plattsburgh 00
Saranac 00
Saranac Lake 12/20/95 Y   N

Columbia County

Towns:
Greenport 00
Villages:
Chatham 25
Kinderhook 00
School districts: 
Chatham 00
Hudson 00
Ichabod Crane 00
New Lebanon 00
Pine Plains 00
Red Hook
(Per its 9/10/98 resolution, Red Hook School District authorizes exemption within certain Dutchess County portions of the district.)
00
Schodack 4/12/78
Taconic Hills 00

Cortland County

School districts:
Dryden 4/27/94
Newark Valley 00
Tully 00
Whitney Point 00

Delaware County

Towns:
Harpersfield 00
School districts:
Delaware Valley-Jeffersonville 00
Gilboa-Conesville 00
Margaretville 00
Pine Plains 00
Roscoe Central 00

Dutchess County*

Cities:
Poughkeepsie 00
Towns:
Amenia 00
Clinton 01
Dover 93-4
Fishkill 00
Hyde Park 00
La Grange 00
Pleasant Valley 00
Poughkeepsie 00
Red Hook 00
Union Vale 00
Wappinger 00
Washington 00
Villages:
Pawling 00
Red Hook 00
School districts:
Arlington 00
Dover 3/09/93
Hyde Park 00
Millbrook 00
Pine Plains 00
Red Hook 
(Per its 9/10/98 resolution, the Red Hook School District does not authorize exemption in its Columbia County portion.)
Acc Y Y
Spackenkill 00
Taconic Hills 25
Wappingers
* Note: Pursuant to RPTL § 485-b(11) and 1998 Dutchess County Local Law No. 2, the county local law governs the exemption's administration throughout the county and supersedes all previously adopted local laws and resolutions (noted in italics). Those prior local laws and resolutions are included above for historical purposes only. Subsequently enacted local laws and resolutions are noted in regular type.
Updated: