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RP-444-a (9/08)

INSTRUCTIONS FOR APPLICATION FOR PARTIAL EXEMPTION FOR

ALTERATION OR REHABILITATION OF HISTORIC REAL PROPERTY

Authorization for exemption: Section 444-a of the Real Property Tax Law authorizes a partial exemption from

real property taxation for the alteration or rehabilitation of historic property. Counties, cities, towns, and villages

may enact local laws authorizing the exemption; school districts may do so by resolution. Municipalities

authorizing the exemption may limit eligibility to forms of alteration or rehabilitation prescribed in the local law

or resolution.

Criteria for exemption: Assuming local authorization for the exemption, to qualify, (1) the improved property

must be designated as a landmark or be property which contributes to the character of a locally created historic

district; (2) the alteration or rehabilitation must be made for purposes of historic preservation; (3) the alteration or

rehabilitation must satisfy local guidelines and review standards in the local preservation law; (4) prior to the

commencement of the alteration or rehabilitation, such change must be approved by the local preservation

commission; and (5) the alteration or rehabilitation must be commenced after adoption of the local law resolution

authorizing the exemption. Landmark designation, if any, and approval from the local preservation commission

must be attached to the application.

Duration and computation of exemption: Generally, the amount of the exemption in the first year is 100% of

the increase in the value attributable to the alteration or rehabilitation. The amount of the exemption remains the

same for years two through five; thereafter the exemption is phased out over the next four years (that is, in year

six, the exemption is 80 percent of the increase in value; then 60 percent in year seven, and so on). Municipalities

authorizing the exemption, however, may reduce the percentages of exemption.

Place of filing application:

Application for exemption from city, town, or village taxes must be filed with the city, town, or village assessor.

Application for exemption from county or school district taxes must be filed with the city or town assessor who

prepares the assessment roll used to levy county or school taxes. In Nassau County, applications must be filed

with the Nassau County Board of Assessors. In Tompkins County, applications for exemption from county, city,

town or school district taxes must be filed with the Tompkins County Division of Assessment.

Time of filing application:

The application must be filed in the assessor’s office on or before the appropriate taxable status date. In towns

preparing their assessment roll in accordance with the schedule provided by the Real Property Law, the taxable

status date is March 1. In Nassau County towns, taxable status date is January 2. Westchester County towns have

either a May 1 or June 1 taxable status date; contact the assessor. In cities, the taxable status date is determined

from charter provisions and the city assessor should be consulted to determine the appropriate date. Taxable

status date for most villages which assess is January 1, but the village clerk should be consulted for variations.

FOR ASSESSOR’S USE

1. Date application filed: ______________

2. Applicable taxable status date: ____________

3. Action on application:

Approved

Disapproved

4. Assessed valuation or parcel in first year of exemption: $ __________________

5. Increase in total assessed valuation in first year of exemption: $ __________________

6. Amount of exemption in first year:

Percent

Amount

County

___________________

____________________

City/Town

___________________

____________________

Village

___________________

____________________

School District ___________________

____________________

___________________________________________________

____________________________________

Assessor’s signature

Date

Form Rp-444-A - Application For Partial Exemption For Alteration Or Rehabilitation Of Historic Real Property Page 2

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