Exemptions from Real Property Taxation in New York State: 2023 County, City, and Town Assessment Rolls

Appendix A

Explanation of codes and terms used

Exemption code: A five-digit identification number used for designating each specific exemption type. The first of the five digits can have a value of 1, 2, 3, or 4, and these values can be interpreted as follows:

The second, third, and fourth digits are read together and constitute a unique code for each exemption statute. The fifth digit, which can have a value ranging from zero to 7, identifies the tax purposes for which the exemption is granted and it can be interpreted as follows:

Number of parcels or parcel count: The total number of parcels of real property in the county or municipality, including wholly exempt parcels.

Number of exempt parcels: The total number of parcels on the assessment roll which carry at least one exemption code.

Number of exemptions: Total number of exemptions of the type in question (whole or partial); will not equal the number of exempt parcels since a given parcel may have multiple exemptions.

Wholly exempt: Exemptions which provide full relief from taxes levied for all taxing purposes; includes the assumption, for tables other than B3, that invalid or incomplete exemption codes beginning with 1 or 2 indicate wholly exempt property.

Partly exempt: Exemptions which are limited in amount, duration, or taxing purpose; includes the assumption, for tables other than B3, that invalid or incomplete exemption codes beginning with 3 or 4 indicate partially exempt property.

Total equalized value (000): Total assessed value of all parcels on assessment roll divided by the decimal representation of the appropriate state equalization rate. For the 2023 assessment rolls, the market value standard for equalization rates was July 1, 2022. Equalization rates are based on assessments and market values of taxable property only.

Total equalized value of exempt parcels (000): Total assessed value of exempt parcels divided by the decimal representation of the appropriate state equalization rate or class equalization rate.

Equalized exempt value (000) or eq. val. (000): Exempt assessed value divided by the decimal representation of the state equalization rate or class equalization rate.

2023 eq. rate: The state equalization rate, or class equalization rates.

Invalid exemption codes: Reported exemption codes which are neither currently valid nor were previously valid; expressed as a percent of the total number of exemptions coded.

Incomplete exemption codes: Reported exemption codes which were previously, but are not currently, valid; expressed as a percent of the total number of exemptions coded.

Exempt for county purposes: Exemptions coded with a five-digit number ending in 0, 1, 2, or 5.

Exempt for city/town purposes: Exemptions coded with a five-digit number ending in 0, 1, 3, or 6.

Exempt for school purposes: Exemptions coded with a five-digit number ending in 0, 4, 5, or 6.

Pct. of total parcels exempt: Number of exempt parcels divided by the total number of parcels, expressed as a percentage.

Pct. of all exem. in cnty.: The number of exemptions of the type in question divided by the total number of exemptions in the county, expressed as a percentage.

Exempt value as a pct. of total value: Table B3 -- Equalized value of exemptions of each type divided by total equalized value, expressed as a percentage.

Pct. of total county (state) exempt value: Exemptions of each type divided by total equalized value of exempt parcels only, expressed as a percentage.

Pct. of exempt value: Equalized value of exemption category in question in relation to total equalized value of all other exemptions granted.

Pct. of equal. value: (Table B1) Equalized value of exemption divided by total equalized value, expressed as a percentage

Abbreviations used

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