Section 4.03 – RPTL Section 406(3)
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The exemption on the tax bill for 8408 Lake Shore Road was listed as VILL OWN
Under state law, only the Village qualifies for this exemption.
The Village does not qualify for this exemption since the water treatment plant has been out of service for three decades.
RPTL § §532, 533
Summary:
This exemption applies to two types of property owned by a county, city, town, or village outside its boundaries: (1) a sewage disposal plant or system owned by any municipality and (2) a water plant, pumping station, water treatment plant, watershed, or reservoir owned by (a) a municipality having a population of less than 100,000 or (b) a municipality having a population between 225,000 and 300,000. In both cases, the exemption is allowed only if agreed to in writing by the governing board of the taxing jurisdiction in which the property is located. The exemption may be either a total or a partial exemption from taxation, special ad valorem levies, and special assessments.
Eligibility requirements
Ownership requirements:
- Sewage disposal facilities: the owner must be a county, city, town, or village.
- Water facilities: the owner must be a county, city, town, or village with a population of either (1) less than 100,000 or (2) between 225,000 and 300,000.
Property location requirements:
Property must be located outside the boundaries of the owning municipal corporation.
Property use requirements:
- Sewage disposal facilities: property must be used as a sewage disposal plant or system and may include necessary connections and appurtenances.
- Water facilities: property must be used as a water plant, pumping station, water treatment plant, watershed, or reservoir and may include necessary connections and appurtenances.
