Form RP-446 "Application for Real Property Tax Exemption for Unimproved Cemetery Land" - New York

What Is Form RP-446?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2008;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form RP-446 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form RP-446 "Application for Real Property Tax Exemption for Unimproved Cemetery Land" - New York

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RP-446 (9/08)
NYS DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION
FOR UNIMPROVED CEMETERY LAND
(See general information and instructions on back of form)
1. Name of organization
2c. Mailing address of organization
________________________________________
________________________________________
________________________________________
2a. Name of contact person
________________________________________
________________________________________
2b. Telephone no. of contact person
2d. E-mail (optional) __________________________
Day no. (
) ___________________________
Evening no. (
) ________________________
3. Location of property
________________________________________
________________________________________
Street address
Village (if any)
________________________________________
________________________________________
City/Town
School district
Property identification (see tax bill or assessment roll)
Tax map number or section/block/lot _________________________________________________________
4. Indicate number of acres currently used for cemetery purposes: * ___________________________________
_______________________________________________________________________________________
a. Number of acres of unimproved land in which interments are anticipated: ________________________
b. Location of unimproved land (in relation to improved land): ___________________________________
5. Describe plans for use of unimproved land (attach written plans, maps, etc, if any): ____________________
a. Number of burial spaces projected: _________ b. Number of burial spaces already sold: ___________
c. Indicate dates for clearing of land: _______________ roadway construction: ____________________
6. Indicate any limitations on use of unimproved land for interments (e.g. physical, legal limitations): _______
_______________________________________________________________________________________
7. Describe use of land currently used for cemetery purposes: *
a. Number of interments in previous calendar year: ________
b. Number of interments in previous ten years: _________
c. Number of burial spaces remaining for future interments within cemetery area currently improved for
cemetery purposes: ______________
8. a. Has the cemetery conveyed any real property in the past ten years, other than burial plots?
Yes
No
b. Is the property or any part thereof under contract for sale?
Yes
No
c. Is the property or any part thereof for sale?
Yes
No
d. If answer to 8, a, b, or c is yes give full details (include question in letter):
*Defined in instructions
Clear Form
RP-446 (9/08)
NYS DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION
FOR UNIMPROVED CEMETERY LAND
(See general information and instructions on back of form)
1. Name of organization
2c. Mailing address of organization
________________________________________
________________________________________
________________________________________
2a. Name of contact person
________________________________________
________________________________________
2b. Telephone no. of contact person
2d. E-mail (optional) __________________________
Day no. (
) ___________________________
Evening no. (
) ________________________
3. Location of property
________________________________________
________________________________________
Street address
Village (if any)
________________________________________
________________________________________
City/Town
School district
Property identification (see tax bill or assessment roll)
Tax map number or section/block/lot _________________________________________________________
4. Indicate number of acres currently used for cemetery purposes: * ___________________________________
_______________________________________________________________________________________
a. Number of acres of unimproved land in which interments are anticipated: ________________________
b. Location of unimproved land (in relation to improved land): ___________________________________
5. Describe plans for use of unimproved land (attach written plans, maps, etc, if any): ____________________
a. Number of burial spaces projected: _________ b. Number of burial spaces already sold: ___________
c. Indicate dates for clearing of land: _______________ roadway construction: ____________________
6. Indicate any limitations on use of unimproved land for interments (e.g. physical, legal limitations): _______
_______________________________________________________________________________________
7. Describe use of land currently used for cemetery purposes: *
a. Number of interments in previous calendar year: ________
b. Number of interments in previous ten years: _________
c. Number of burial spaces remaining for future interments within cemetery area currently improved for
cemetery purposes: ______________
8. a. Has the cemetery conveyed any real property in the past ten years, other than burial plots?
Yes
No
b. Is the property or any part thereof under contract for sale?
Yes
No
c. Is the property or any part thereof for sale?
Yes
No
d. If answer to 8, a, b, or c is yes give full details (include question in letter):
*Defined in instructions
Clear Form
RP-446 (9/08)
2
VERIFICATION
State of New York
ss:
County of
________________________________________, being duly sworn, says that _he is the ______________________ of the
applicant organization, that the statements contained in this application (including the attached sheets consisting of
___pages) are true, correct and complete, and that _he makes this application for real property tax exemption as provided
by law.
Subscribed and sworn to before me
this ______day of __________________20 ____
______________________________________
________________________________________
Signature of owner or authorized representative
Commissioner of deeds or notary public
General information and instructions
1. Statute-Real Property Tax Law. Sec.446 Cemeteries
1. Real property actually and exclusively used for cemetery purposes shall be exempt from taxation and exempt from special ad valorem
levies and special assessments.
2. In addition to the exemption provided in subdivision one of this section, unimproved land, which is not presently used for cemetery
purposes, but in which interments are reasonably and in good faith anticipated, shall be exempt from taxation, special ad valorem levies and
special assessments. An exemption pursuant to this subdivision shall be granted only upon application by the owner of the property on a
form prescribed by ORPTS. The application shall be filed with the assessor of the appropriate county, city, town, or village on or before the
taxable status date of such county, city, town, or village.
3. The term “cemetery purposes”, as used in this section, shall mean land and buildings, whether privately or publicly owned or operated,
used for the disposal or burial of deceased human beings, by cremation or in a grave, mausoleum, vault, columbarium or other receptacle.
Such term shall also include land and buildings actually used and essential to the providing of cemetery purposes including, but not limited
to, the on-site residence of a full-time caretaker and a storage facility for the necessary tools and equipment.
4. No real property shall be entitled to receive an exemption pursuant to this section if the owner or operator of such real property or any
officer, member or employee thereof, shall receive or may be lawfully entitled to receive any pecuniary profit from the operation thereof,
other than reasonable compensation for services performed, or if the ownership or operation is a guise or pretense for directly or indirectly
making any other pecuniary profit for such owner or operator or for its officers, members or employees.
2. Application
No application need be filed for exemption for real property currently and exclusively used for cemetery purposes. The statute places the
burden on the property owner to demonstrate good faith intention to use the vacant land for interments. Such intention may be demonstrated
by maps, plans, written descriptions, etc.
3. Place of filing application
Application for exemption from city, town or village taxes must be filed with the city or town or village. Application for exemption from
county or school district taxes must be filed with the city or town assessor who prepares the assessment roll used in levying county or school
taxes. In Nassau County, all applications should be filed with the Nassau County Board of Assessors. In Tompkins County, applications
should be filed with the Tompkins County Division of Assessment.
4. 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 in the Real Property Tax Law, the taxable status is March 1. In towns in Nassau
County, the taxable status date is January 2. Westchester County towns have either a May 1 or June 1 taxable status date; contact the
assessor. In villages and cities, the taxable status dates vary, and the appropriate assessor should be consulted for the correct date.
Form RP-446 must be filed to apply for exemption for unimproved land in which interments are reasonably and in good faith anticipated.
One copy must be filed annually in each assessing unit for each separately assessed parcel for which exemption is sought. If more space for
any item in the application is needed, attach additional sheets and indicate the question (s) to which you are responding. Please give your
name on all attachments. The assessor may request information in addition to the information contained in the application.
SPACE BELOW FOR ASSESSOR
Applicant Organization _________________________________________________________________________________
Date Application Filed ______________________
Exemption Code ___________
Approved
Disapproved
$_________________Taxable
$______________Exempt
Documentary Evidence Presented _________________________________________________________________________
_____________________________
_________________________________
_________________________
Assessing unit
Assessor’s signature
Date
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