General Municipal Taxes School District Taxes Special Ad Valorem Tax Special Assessments 1. No exemption allowed No exemption allowed 3. If allowed by local option. The exemption applies only to city and school district taxes. Application form to be developed by the city and approved by the NYS Board of Real Property Services.
Form is required only in the first year of exemption.
Form must be filed no later than the first taxable status date following the completion of new construction or improvements.