Summary of Real Property Tax Exemptions by Municipality: Beginning Roll Year 1999

data.ny.gov | Last Updated 10 Jun 2019

The Department of Taxation and Finance annually produces a report pertaining to the exemptions from real property taxation in New York State. The data analysis includes an examination and summary of exemptions by type or purpose for each municipality in the State. The summary data include the number of exemptions in each type or purpose, as well as the full value of the exemption amounts. The types are first broken down into categories of properties that are wholly exempt (and subsequently, not taxable for real property purposes) and those which are partially exempt. Within those categories, further analysis of the type of ownership of these exempt properties is examined. Specifically, these types of ownership are public and private. Additionally, some properties may have exemption codes that are not contained in an agency maintained list of valid codes. The data file contains a summary by count and full value of these invalidly coded properties, as well. Finally, properties may have exemptions for various taxation purposes, also stated as taxing jurisdictions. Those purposes are County, City/Town, and School taxation. This dataset contains columns with the count and full value for exemptions in each of these taxing jurisdictions.

Tags: property, exempt, exemption, tax

This dataset has the following 20 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Roll Yearroll_yearnumberAssessment Roll Year
SWIS Codeswis_codetextTax and Finance Code for Municipality
Municipality Namemunicipality_nametextName of Municipality
County Namecounty_nametextName of County of Municipality
Wholly Exempt Publicly Owned Exemption Countwholly_exempt_publicly_owned_exemption_countnumberNumber of exemptions where the property is wholly exempt and publicly owned
Wholly Exempt Publicly Owned Exemption Full Valuewholly_exempt_publicly_owned_exemption_full_valuenumberThe full value of the exemptions where the property is wholly exempt and publicly owned
Wholly Exempt Privately Owned Exemption Countwholly_exempt_privately_owned_exemption_countnumberNumber of exemptions where the property is wholly exempt and privately owned
Wholly Exempt Privately Owned Exemption Full Valuewholly_exempt_privately_owned_exemption_full_valuenumberThe full value of the exemptions where the property is wholly exempt and privately owned
Partially Exempt Publicly Owned Exemption Countpartially_exempt_publicly_owned_exemption_countnumberThe number of exemptions where the property is partially exempt and publicly owned
Partially Exempt Publicly Owned Exemption Full Valuepartially_exempt_publicly_owned_exemption_full_valuenumberThe full value of the exemptions where the property is partially exempt and publicly owned
Partially Exempt Privately Owned Exemption Countpartially_exempt_privately_owned_exemption_countnumberThe number of exemptions where the property is partially exempt and privately owned
Partially Exempt Privately Owned Exemption Full Valuepartially_exempt_privately_owned_exemption_full_valuenumberThe full value of the exemptions where the property is partially exempt and privately owned
Invalidly Coded Exemption Countinvalidly_coded_exemption_countnumberThe number of exemptions where an invalid code has been used
Invalidly Coded Exemption Full Valueinvalidly_coded_exemption_full_valuenumberThe full value of exemptions where an invalid code has been used
Exempt for County Purposes Exemption Countexempt_for_county_purposes_exemption_countnumberThe number of exemptions where the property is exempt for county taxation purposes
Exempt for County Purposes Exemption Full Valueexempt_for_county_purposes_exemption_full_valuenumberThe full value of the exemptions where the property is exempt for county taxation purposes
Exempt for City/Town Purposes Exemption Countexempt_for_city_town_purposes_exemption_countnumberThe number of exemption where the property is exempt for city or town taxation purposes
Exempt for City/Town Purposes Exemption Full Valueexempt_for_city_town_purposes_exemption_full_valuenumberThe full value of the exemptions where the property is exempt for city or town taxation purposes
Exempt for School Purposes Exemption Countexempt_for_school_purposes_exemption_countnumberThe number of exemption where the property is exempt for school taxation purposes
Exempt for School Purposes Exemption Valueexempt_for_school_purposes_exemption_valuenumberThe full value of the exemptions where the property is exempt for school taxation purposes