Research


New York State Division of Equalization and Assessment Statistical Tables of Real Property Exempt from Taxation

Held by the New York State Archives


Overview of the Records

Repository:

New York State Archives

New York State Education Department

Cultural Education Center

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).
Creator:
Title:
Quantity:
3 cubic feet
Inclusive Dates:
1967-1979
Series Number:
14395

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.

Use of Records

Access Restrictions

There are no restrictions regarding access to or use of the material.

Access Terms

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Detailed Description

Dates Contents Box

Accretion: 14395-86
1967-1975 Summary Tables of Exempt Property 1
Summary Tables of Exempt Property, 1976-1979; Tables Showing Dollar Shift on Taxes Resulting from the Aged Exemption, 1971-1978 2
1967-1974 Tables Showing Values of Partially Exempt Property 3