New York State Division of Equalization and Assessment Statistical Tables of Real Property Exempt from Taxation
Statement on Language
Some content in this finding aid may contain offensive terminology. For more information on why this language is occasionally retained, see: New York State Archives Statement on Harmful Language in Descriptive Resources.
Overview of the Records
Repository
- New York State Archives
222 Madison Avenue
Albany, NY 12230
Summary
- These records contain statistical tables of quantity, value, and use of real property wholly or partially exempt from taxation. Included are annual statistics on the value and use of exempt property in each county; shifting municipal tax burden resulting from partial tax exemption for aged persons; and statistics for various categories of partially exempt property in each town and city in the state (property to be sold for unpaid taxes, railroads, housing projects, aged, paraplegic, schools, clergy).
Title
- Statistical tables of real property exempt from taxation
Quantity
- 3 cubic feet
Inclusive Dates
Series Number
- 14395
Creator
Arrangement
Chronological by date of table.
Scope and Content Note
These records contain statistical tables of quantity, value, and use of real property wholly or partially exempt from taxation. The records are divided into three sub-series: Summary Tables of Exempt Property, Tables Showing Dollar Shift in Taxes Resulting from the Aged Exemption and Tables Showing Values of Partially Exempt Property.
Summary Tables of Exempt Property, 1967 - 1979, consist of bound computer printouts containing annual statistics on the value and use of exempt property in each county. There are separate tables in each binder for the state as a whole and for each county. The tables have the following breakdown: by county, then by owner code, by summary use group within owner code, by use code within summary use group, by use code within owner code within county, by use code within summary use group within county. Lists of use codes and owner codes are attached. The "summary use group" is indicated by the first two digits of the four digit use code (for example, '03' designates an educational institution).
Tables Showing Dollar Shift in Taxes Resulting from the Aged Exemption, 1971 - 1978, indicate for each city, town and county the shift in tax burden which occurred as a result of the partial tax exemption for aged persons, enacted into law in 1966. The tables give the following data: shift in taxes on account of aged exemption (i.e., the dollar value of this exemption), actual assessed value of aged exempt property, shift in taxes in levies for county, city or town, and school taxes.
Tables Showing Values of Partially Exempt Property, 1967 - 1979 contain statistics (dollar totals and number of parcels) for various categories of partially exempt property in each town and city in the state. The categories are: property to be sold for unpaid taxes, railroads, housing projects, aged, paraplegic, schools, clergy.
Access Restrictions
There are no restrictions regarding access to or use of the material.