Form RP-485-G "Application for Real Property Tax Exemption for Infrastructure Improvements" - New York

What Is Form RP-485-G?

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-485-G 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-485-G "Application for Real Property Tax Exemption for Infrastructure Improvements" - New York

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RP-485-g (9/08)
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION
FOR INFRASTRUCTURE IMPROVEMENTS
(Real Property Tax Law, Section 485-g)
1.
Name and telephone no. of owner(s)
2. Mailing address of owner(s)
____________________________________
________________________________________
____________________________________
________________________________________
Day No. (
) _______________________
________________________________________
Evening No. (
) ____________________
E-mail (optional _______________________________________________________________________
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.
Identify subdivision plat for residential development (attach approval for development): ______________
_____________________________________________________________________________________
5.
Identify infrastructure improvements for which exemption is sought (check one or more):
Streets
Storm sewers
Sanitary sewers
Drainage facilities
Other (describe) _____________________________________________________________________
6.
Date of completion of infrastructure improvements listed in question five. __________________________
7.
Have infrastructure improvements been dedicated to municipal corporation or special district?
Yes
If yes, insert date of dedication.
_______________________________
(attach proof)
No
If no, what is anticipated date of dedication? _____________________
Clear Form
I certify that all statements made on this application are true and correct.
________________________________________________
________________________________________________
Signature(s) of owner(s)
RP-485-g (9/08)
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION
FOR INFRASTRUCTURE IMPROVEMENTS
(Real Property Tax Law, Section 485-g)
1.
Name and telephone no. of owner(s)
2. Mailing address of owner(s)
____________________________________
________________________________________
____________________________________
________________________________________
Day No. (
) _______________________
________________________________________
Evening No. (
) ____________________
E-mail (optional _______________________________________________________________________
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.
Identify subdivision plat for residential development (attach approval for development): ______________
_____________________________________________________________________________________
5.
Identify infrastructure improvements for which exemption is sought (check one or more):
Streets
Storm sewers
Sanitary sewers
Drainage facilities
Other (describe) _____________________________________________________________________
6.
Date of completion of infrastructure improvements listed in question five. __________________________
7.
Have infrastructure improvements been dedicated to municipal corporation or special district?
Yes
If yes, insert date of dedication.
_______________________________
(attach proof)
No
If no, what is anticipated date of dedication? _____________________
Clear Form
I certify that all statements made on this application are true and correct.
________________________________________________
________________________________________________
Signature(s) of owner(s)
RP-485-g (9/08)
2
INSTRUCTIONS
1. AUTHORIZATION FOR EXEMPTION
Section 485-g of the Real Property Tax Law authorizes counties, cities, towns and villages to adopt
local laws and school districts to adopt resolutions exempting the value of infrastructure improvements
(e.g., streets, sewers) in residential developments. These improvements must be dedicated or intended to
be dedicated to a municipal corporation or special district.
1. DURATION AND COMPUTATION OF EXEMPTION
Where the exemption is authorized, residential building lots within subdivisions plats are exempt from
a proportional share of the value attributable to the infrastructure improvements until certificates of
occupancy are issued or for three years from the granting of the exemption, whichever first occurs.
2. FILING OF APPLICAITON
Application for the exemption must be filed in the appropriate assessor’s office and within one year of
the completion of the improvements; however, qualifying improvements already completed as of the
effective date of the local law or resolution may also receive exemption if application is made within one
year of such local authorization. In towns preparing their assessment rolls in accordance with the
schedule provided in the Real Property Tax Law, the taxable status date 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.
SPACE BELOW FOR ASSESSOR’S USE ONLY
1.
Date application filed: __________________________
2.
Applicable taxable status date: ___________________
3.
Action on application:
Application approved
Application disapproved
4.
If approved, last assessment roll on which exemption may be granted _____________________
5.
Amount of Exemption:
County
$
________________________
City/Town
$ ________________________
Village
$ ________________________
School District
$ ________________________
_____________________________________________
______________________________
Assessor’s signature
Date
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