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Tax Assessment & Condemnation Report

Category Archives: Exemptions

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Public Information Session Held on the Alternative Veterans’ Exemption

Posted in Exemptions, School Districts

We recently posted about the Legislature’s recent amendment to the RPTL 458-a Alternative Veterans’ Exemption. From what we have seen and heard, most school districts statewide have determined not to pass the law by March 1, 2014 so that it would have been effective for the 2014/15 assessment and tax season. The reason for the delay generally is that districts… Continue Reading

New York Pagan Phryganium Wins Real Property Tax Assessment Appeal

Posted in Assessments, Assessors, Exemptions

In an unexpected turn of events, the New York State Appellate Division, Third Department recently held in favor of a newly founded pagan religion seeking a real property tax exemption. In 1999, Rev. Mother Cathryn Platine founded the religion Maetreum of Cybele, which focuses on the obligation to do charitable works and the belief that the… Continue Reading

Two Rights Make War: The Expansion of the Veteran’s Exemption vs The Tax Levy

Posted in Assessments, Exemptions, School Districts

In December of 2013 the Legislature expanded Real Property Tax Law Section 458-a. This revision allows school districts, by local option after a public hearing, to offer veterans a significant property tax exemption. A veteran “qualifies” for this exemption if he or she served in active military, naval or air service during a period of war or… Continue Reading

WITA Tackles What Happens When Government Puts Tax Cuts Ahead of Assessment Equity

Posted in Assessments, Assessors, Exemptions

On September 25, 2013, 60 women from across New York State convened to hear from Assemblywoman Sandy Galef  concerning the Legislature’s attempts to rectify New York’s real property tax law woes. However, it was not a forum centered around tax cuts and tax breaks – which is certainly the more popular and media-focused topic across… Continue Reading

A Freeze By Any Other Name Isn’t So Cold…NY’s Plan to Freeze Senior’s Assessments Thawing Quickly

Posted in Assessments, Exemptions

Earlier this year lawmakers re-introduced legislation proposing to cap real property tax assessments for seniors 70 years old or older – indefinitely. Assembly Bill A04624, sponsored by Assemblyman Raymond Walter (District 146), would amend New York Real Property Tax Law (RPTL) by adding a new section, RPTL Section 467-G, which would expressly authorize a cap on the real property tax assessments… Continue Reading

Update: NYSUT Makes Good On Litigation Threat

Posted in Assessments, Assessors, Exemptions, School Districts, Valuation

On February 19th, 2013, the New York State Teacher’s Union (NYSUT) made good on its threat to challenge Cuomo’s property tax cap on schools by commencing an action in Supreme Court. The lawsuit, spearheaded by a plaintiffs group composed of teachers, taxpayers, and even parents, alleges in a 50-page complaint how Cumo’s tax cap harms school districts that serve low-income areas (creates… Continue Reading

Op Ed from Syracuse’s Mayor, Stephanie Minor, Hints That RPTL Reform Is Needed

Posted in Assessments, Assessors, Exemptions, School Districts, Valuation

A recent New York Time’s Op Ed post on February 13, 2013 from City of Syracuse Mayor, Stephanie Minor, states that “the model of using property taxes to finance schools, police, fire, sanitation and other services is no longer sustainable.” For years, we have heard from assessors, attorneys and appraisers heavily involved in assessment litigation that NYS needs to find another way… Continue Reading

Real Property Tax Legislation To Curb The Devastation From Hurricane Sandy

Posted in Assessments, Exemptions

  On Monday, December 10, 2012, Assembly Speaker Sheldon Silver introduced legislation to the New York State Assembly that would provide property tax relief to New York City home owners and businesses that sustained damage to their property as a result of Hurricane Sandy.  This piece of legislation, which is entitled “The New York City… Continue Reading

Real Property Tax Law Reform – Revise Exemptions, Find Mandate Relief

Posted in Assessments, Exemptions

“Mandates” – a dirty word.  These days, the mere utterance of this word sends shivers down the overburdened backbone of New York State’s citizenry. Mandates cause our property tax payments to soar but, we are told, these mandates are imperative to the proper functioning of our society, government, and our public programs. One way to… Continue Reading

The RPTL § 420-a Exemption Application Unmasked

Posted in Assessments, Exemptions

Every state, as well as the District of Columbia, provides tax exemptions for religious and educational institutions.  In New York, the most significant exemption is provided by Real Property Tax Law (“RPTL”) Section 420-a, which provides an “absolute” tax exemption for real property (1) owned by an entity organized or conducted “exclusively for [exempt] . . …. Continue Reading