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Instructions For Form Rp-470 - Application For Real Property Tax Exemption For Green Buildings Page 2

RP-470-Ins (4/13) (back)

Application of exemption

The exemption may apply to county, city, town, village, and school district taxes. It does not

apply to special ad valorem levies and special assessments. Each taxing jurisdiction must adopt

a local law or ordinance, or, in the case of a school district, a resolution, providing for the

exemption. Each taxing jurisdiction may also establish a maximum exempt amount in its law,

ordinance, or resolution.

Place of filing of exemption application

Application for this exemption from county, city, town, or school district taxes must be filed with

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

assessor who prepares the assessment roll in levying village taxes. In Nassau County,

applications for exemption from county, town, or school district taxes must be filed with the

Nassau County Department of Assessment. In Tompkins County, exemption from county, city,

town, village or school district taxes must be filed with the Tompkins County Department of

Assessment. Do not file this form with either the New York State Department of Taxation and

Finance or the Office of Real Property Tax Services.

Time of filing application

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

date, which, in most towns, is March 1. In Nassau County, taxable status date is January 2, but

that county is authorized to establish a later filing date; contact the county to obtain that date.

Westchester County towns have either a May 1 or June 1 taxable status date; contact the

assessor in the town where the property is located. In cities, such date is determined from

charter provisions. In New York City, taxable status date is January 5, but applications for this

exemption may be filed on or before March 15. Once the exemption has been granted, the

exemption may continue for the authorized period provided that the eligibility requirements

continue to be satisfied. It is not necessary to reapply for the exemption after the initial year in

order for the exemption to continue.

Instructions For Form Rp-470 - Application For Real Property Tax Exemption For Green Buildings Page 2