37 percent<\/strong> of the $1.05 billion in assessed property value within the city is on the “exempt” or non-taxable rolls.<\/p>\n\u201cProperty tax exemptions can be a valuable tool to improve housing affordability or fuel economic growth,\u201d said DiNapoli. \u201cSince exemptions result in other taxpayers generally bearing financial responsibility for the offset in tax burden, it is vital that exemptions be carefully considered and periodically reevaluated to determine their effectiveness.\u201d<\/p>\n
Teresi took a harsher tone in October 2017.<\/p>\n
“The recent statewide growth in and impact of tax exempt entities severely erodes the tax base of local governments and school districts, unfairly transfers the tax burden to remaining homeowners and businesses, and further compromises New York’s position as a fair and competitive environment in which to live and invest,” Teresi said in October as part of his budget address. “It is high time that the State Legislature recognizes and utilizes the authority vested in it by the State Constitution and starts dealing head on with the growing statewide problem.”<\/p>\n
BREAKDOWN OF EXEMPTION CATEGORIES<\/strong><\/p>\nAccording to the Comptroller, the largest exemption category in New York, both in total dollars and number of exemptions, is the \u201cresidential\u201d category. In this category, the state\u2019s School Tax Relief program<\/strong> (STAR) \u2013 which applies to a large portion of owner-occupied primary residences in the state outside of New York City \u2013 represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, worth $141 billion, or 31 percent of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local property taxpayers, since the school tax on the exempt amount is reimbursed by the state.<\/p>\nThe next largest categories of exemptions are for local government and school district exemptions ($103.6 billion, 23 percent of all exemptions); non-profit organizations such as hospitals, education institutions and churches ($66.1 billion, 14 percent); and state-owned property ($44.8 billion, 10 percent).<\/p>\n
The report also revealed:<\/p>\n
\n- The number of business investment property exemptions and their value has dropped steadily over the past decade, from $2.5 billion in 2006 to $938 million in 2016. As of June 2017, almost 650 local governments and school districts have either reduced the percentage or disallowed this exemption entirely.<\/li>\n
- For Fiscal Year Ending 2015, 109 Industrial Development Agencies reported they had granted $1 billion in property tax exemptions that were offset by $500 million in payment-in-lieu-of-tax agreements.<\/li>\n
- To offset the loss of property tax revenue, some local governments charge user fees to not-for-profit organizations to help pay for services such as water, sewer and refuse pick-up. They have also arranged for voluntary payments to defray the cost of other municipal services such as police and fire protection.<\/li>\n<\/ul>\n
The Comptroller\u2019s report includes several examples from around the state of significant exemptions granted for government-owned property; large exemptions for business and private power-generating facilities; and substantial exemptions for not-for-profit organizations.<\/p>\n","protected":false},"excerpt":{"rendered":"
ALBANY – State Comptroller Thomas DiNapoli issued a report Monday highlighting recent trends in property tax exemptions in New York State outside of New York City and the impact they have on local governments and school districts. The report illustrated the large number of properties that qualify for full or partial tax exemption status in […]<\/p>\n","protected":false},"author":22,"featured_media":24238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[4],"tags":[5152,8145,1984,3032,2223],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2018\/02\/tax-exemptions.jpg?fit=913%2C593&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p3YlJ4-6iV","jetpack-related-posts":[{"id":48108,"url":"https:\/\/www.wrfalp.com\/veterans-employers-can-take-advantage-of-incentives-in-nys\/","url_meta":{"origin":24237,"position":0},"title":"Veterans, Employers Can Take Advantage of Incentives in NYS","author":"WRFA Radio","date":"November 11, 2022","format":false,"excerpt":"New York State offers veterans and employers various tax credits, exemptions, and incentives. The Hire-a-Veteran Tax Credit, which is administered through the New York State Department of Taxation and Finance, can be worth up to $20,000 for eligible New Yorkers. Veterans may also be eligible for additional local tax exemptions\u2026","rel":"","context":"In "Local News"","block_context":{"text":"Local News","link":"https:\/\/www.wrfalp.com\/category\/news\/local-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2022\/02\/NYS-Tax-and-Finance.jpg?fit=470%2C246&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":2505,"url":"https:\/\/www.wrfalp.com\/morning-news-county-considers-tax-exemptions-for-first-time-homebuyers\/","url_meta":{"origin":24237,"position":1},"title":"MORNING NEWS: County Considers Tax Exemptions for First-Time Homebuyers","author":"WRFA Radio","date":"August 16, 2012","format":false,"excerpt":"MAYVILLE - The Chautauqua County Legislature\u2019s Audit and Control Committee will be meeting this morning to discuss several issues, including a local law that would benefit first-time homebuyers. The Local law - which was already reviewed by the legislature's Administrative Services Committee on Monday - would provide county tax exemptions\u2026","rel":"","context":"In "Local News"","block_context":{"text":"Local News","link":"https:\/\/www.wrfalp.com\/category\/news\/local-news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":8641,"url":"https:\/\/www.wrfalp.com\/four-individuals-including-school-board-president-comment-during-public-hearing-on-veteran-tax-exemption\/","url_meta":{"origin":24237,"position":2},"title":"Four Individuals, Including School Board President, Comment During Public Hearing on Veteran Tax Exemption","author":"WRFA Radio","date":"February 5, 2014","format":false,"excerpt":"Just four people spoke during last night\u2019s public hearing hosted by the Jamestown School Board regarding the potential Alternative Veterans\u2019 Exemption Tuesday Night at Washington Middle School. The exemptions, which were recently approved by lawmakers in Albany, allow school districts and other municipalities across the state to grant tax exemptions\u2026","rel":"","context":"In "Local News"","block_context":{"text":"Local News","link":"https:\/\/www.wrfalp.com\/category\/news\/local-news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":8598,"url":"https:\/\/www.wrfalp.com\/jamestown-public-schools-to-hold-public-hearing-feb-4-on-tax-exemptions-for-veterans\/","url_meta":{"origin":24237,"position":3},"title":"Jamestown Public Schools to Hold public Hearing Feb. 4 on Tax Exemptions for Veterans","author":"WRFA Radio","date":"January 29, 2014","format":false,"excerpt":"JAMESTOWN -\u00a0 The Jamestown Public Schools Board of Education will hold a public hearing regarding the potential Alternative Veterans\u2019 Exemption on Tuesday, Feb. 4, 2014 at 6 p.m. in the Washington Middle School auditorium. On Dec. 18, Governor Andrew Cuomo signed into law the Alternative Veterans\u2019 Exemption, which authorizes school\u2026","rel":"","context":"In "Local News"","block_context":{"text":"Local News","link":"https:\/\/www.wrfalp.com\/category\/news\/local-news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":31745,"url":"https:\/\/www.wrfalp.com\/latest-news-from-the-times-union-capitol-bureau-state-comptroller-reports-largest-one-year-property-tax-jump-since-2014\/","url_meta":{"origin":24237,"position":4},"title":"Latest news from the Times Union Capitol Bureau State comptroller reports largest one-year property tax jump since 2014","author":"WRFA Radio","date":"November 13, 2019","format":false,"excerpt":"ALBANY - Local governments in New York levied a total of $36.6 billion in property taxes in 2019 \u2013 an increase of 2.4 percent over 2018, according to a report released Tuesday by State Comptroller Tom DiNapoli. The report shows that annual property tax levy increases have slowed significantly since\u2026","rel":"","context":"In "Local News"","block_context":{"text":"Local News","link":"https:\/\/www.wrfalp.com\/category\/news\/local-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2015\/04\/dinapoli.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":25455,"url":"https:\/\/www.wrfalp.com\/chautauqua-county-ida-provided-over-24000-in-tax-breaks-for-each-net-job-gained-in-2016\/","url_meta":{"origin":24237,"position":5},"title":"Chautauqua County IDA Provided Over $24,000 in Tax Breaks for Each Net Job Gained in 2016","author":"WRFA Radio","date":"June 1, 2018","format":false,"excerpt":"ALBANY - When compared to all other Industrial Development Agencies (IDAs) across New York State, the Chautauqua County IDA gave away significantly more tax breaks and also spent significantly more money in administrative expenses for each net job the county gained in 2016. That's according to data released Friday by\u2026","rel":"","context":"In "Local News"","block_context":{"text":"Local News","link":"https:\/\/www.wrfalp.com\/category\/news\/local-news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2017\/01\/IDA-Board-Jan-24-2017.jpg?fit=1000%2C575&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2017\/01\/IDA-Board-Jan-24-2017.jpg?fit=1000%2C575&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2017\/01\/IDA-Board-Jan-24-2017.jpg?fit=1000%2C575&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.wrfalp.com\/wp-content\/uploads\/2017\/01\/IDA-Board-Jan-24-2017.jpg?fit=1000%2C575&ssl=1&resize=700%2C400 2x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/posts\/24237"}],"collection":[{"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/comments?post=24237"}],"version-history":[{"count":1,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/posts\/24237\/revisions"}],"predecessor-version":[{"id":24239,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/posts\/24237\/revisions\/24239"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/media\/24238"}],"wp:attachment":[{"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/media?parent=24237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/categories?post=24237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.wrfalp.com\/wp-json\/wp\/v2\/tags?post=24237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}