Local Taxation
Local Taxation for Services Not Provided to Sub-Units of Local Government PDF Print E-mail
The Mandate: Towns encompass all territory within New York State except for cities and Indian reservations.  As a result, every individual (except for those living in a city or on an Indian reservation) lives in a town. A village is a municipal corporation within a town, and its residents are residents and taxpayers of both the town and the village is which the town is located.  Of the 932 towns in New York State, 421 of them contain at least one village.  
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Inability to Place a Lien Against Fire Insurance Proceeds on Certain Properties PDF Print E-mail

The Mandate: Municipalities are prohibited from placing a lien for unpaid real estate taxes against the proceeds of a fire insurance policy on properties containing a one or two family structure.

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Tax Free Purchases on Indian Reservations PDF Print E-mail

The Mandate: Although state law requires the collection of sales taxes on products sold to non-Native Americans on Indian-owned lands, this statute is not currently enforced.

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Taxation of Municipal Property Used for Public Purposes PDF Print E-mail

The Mandate: Pursuant to the Real Property Tax Law § 406, municipally-owned property that is used for municipal purposes but is located outside municipal boundaries, is generally subject to property taxation by any taxing entity in which the property is located. While there are a few exceptions to this provision based upon how the property is used, these exceptions require the approval of the municipality in which the property is located.

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Absence of PILOTs on State-Owned Land and Community Residences PDF Print E-mail

The Mandate: Pursuant to Real Property Tax Law § 404, property owned by the State of New York, or any of its departments or agencies, is generally wholly exempt from taxation. Current law includes an inconsistent and inequitable patchwork of provisions that, for certain state property, requires a PILOT payment. Due to the ad hoc nature in which policies and programs concerning state-owned land have been developed, similar properties may generate significantly different payments, or in some cases, no payments at all.   In addition, community residences for the developmentally disabled are a responsibility of the whole State.  However, these facilities are not always evenly distributed among municipalities, and as a result, certain municipalities bear a disproportionate burden of these tax-exempt properties.

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