Exemptions From Real Property Taxation in New York State ...

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July 2014 New York State Department of Taxation and Finance Office of Tax Policy Analysis Exemptions From Real Property Taxation in New York State 2013 County, City & Town Assessment Rolls Thomas H. Mattox Robert D. Plattner Commissioner Deputy Commissioner OTPA

Transcript of Exemptions From Real Property Taxation in New York State ...

Exemptions from Real Property Taxation in New York State Page 1

July 2014

New York State Department of Taxation and Finance

Office of Tax Policy Analysis

Exemptions From Real Property Taxation in New York State 2013 County, City & Town Assessment Rolls

Thomas H. Mattox Robert D. Plattner Commissioner Deputy Commissioner

OTPA

t57250
Typewritten Text
Publication 1202 (9/11)

Exemptions from Real Property Taxation in New York State Page i

Contents

Introduction 1

List of Figures and Tables

Figure 1: Distribution of Exemptions by Type and Ownership 2013 2

Table 1: Real Property Tax Exemptions by Property Group, 2013 Assessment Rolls 3

Table 2: Geographic Areas with Highest and Lowest Incidence of Exempt Value, 2013 Assessment Rolls 4

Table 3: Exemptions for County Purposes: Counties Ranked by Percent of Full Value Exempt, 2013 Assessment Rolls 5

Table 4: Exemptions for County Purposes: Cities Ranked by Percent of Full Value Exempt Rolls, 2013 Assessment Rolls 6

Table 5: Exemptions for County Purposes: Towns with Over 50 Percent Full Value Exempt, 2013 Assessment Rolls 7

Table 6: Geographic Areas with Highest and Lowest Incidence of Local-Option Exempt Value, 2013 Assessment Rolls 8

Table 7: Exempt Value Attributable to Local Options, Counties Ranked by Percent of Exempt Value, 2013 Assessment Rolls 9

Table 8: City/Town Distribution of Percent Total Exempt Value Attributable to Local-Option Exemptions: 2013 Assessment Rolls 10

Page ii Exemptions from Real Property Taxation in New York State

Appendix A Codes and Terms Used A-1

Explanation of Codes and Terms Used A-3 Abbreviations Used A-6 Legal References A-6 Other Abbreviations A-6

Appendix B Detailed Exemption Data, by County and Municipality B.1

Table B.1: County Level Summary of Exemptions, 2013 Assessment Rolls B.2

Table B.2: Municipal Summary of Exemptions , 2013 Assessment Rolls (no longer available in this report; data available at www.orps.state.ny.us/cfapps/MuniPro) - - -

Table B.3: County Level Summary of Exemptions, by Type, 2013 Assessment Rolls B.7

Table B.4: Statewide Summary of Exemptions, by Property Group and Exemption Code, 2013 Assessment Rolls B.19

Table B.5: Summary of Exemptions by County, Property Group, and Exemption Codes, 2013 Assessment Rolls B.33

Exemptions from Real Property Taxation in New York State Page 1

Introduction

All real property in New York is subject to taxation unless specific legal provisions grant it exempt status, whereas personal property is not subject to taxation. Real property tax exemptions are granted on the basis of many different criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the state and local governments to encourage certain economic or social activities, and other such considerations.1

Certain exemptions provide full relief from taxation (wholly exempt property) and others reduce the taxes which would otherwise be payable by varying degrees (partially exempt property). Some exemptions apply to taxes levied for county, city/town, and school purposes, whereas others pertain only to some of these purposes. Yet another difference involves the extent of local government autonomy: while some exemptions are mandated by state law, others are subject to local option and/or local determination of eligibility criteria.

This report presents exemption data for 2013 assessment rolls prepared by local assessors throughout New York.2 It covers town, city, and county (Tompkins and Nassau Counties) assessment rolls only; village rolls are not included.

Ultimately, the accuracy of the figures presented depends on the accuracy of the data submitted on the rolls. Although the overwhelming majority of reported exemptions could be related to specific legal provisions through the standardized reporting system provided by the NYS Department of Taxation and Finance, Office of Real Property Tax Services (ORPTS), a very small percentage could not be classified because incorrect codes

1Most exemptions are granted under Article 4 of the Real Property Tax Law, but others are authorized by a wide variety of statutes ranging from the Agriculture and Markets Law to the Transportation Law.

2The material in the report relates to exemptions only. Not covered are the restricted assessments which apply to certain types of property (e.g., condominiums), tax abatement programs, and formerly real property which has been statutorily redefined as personal (non-taxable) property (e.g., certain switching equipment owned by telephone companies). Restricted assessments, tax abatements, and statutory redefinitions, like exemptions, are tax expenditures in that they reduce or shift tax liability.

_____________________________________________________________________________________ 

were used, and are thus omitted from certain tables in this report. Similarly, any errors made by assessors in determining the value of a parcel, or the extent to which this value is exempt from taxation, will appear in the data contained herein. Also, experience has shown that some assessors may not keep the values placed on wholly exempt property fully up to date, as valuation of such property has, for the most part, no effect on local tax revenue. Incorrect assessed values may overstate or understate the effect of exemptions on local tax bases.

The remainder of the report represents a summary of the 2013 statewide statistics on exempt property, in graphic and tabular format, followed by Appendix A, which contains a list of abbreviations and definitions for terms used in the detailed tables that comprise Appendix B.

Page 2 Exemptions from Real Property Taxation in New York State

A. Residential Property other than Multiple Dwellings Non-Residential Property Owned by Certain Individuals 4,102,082 216,872,071

B. Property of New York State Government and Agencies 20,021 80,522,574

C.Property of Municipal Governments and Agencies, School Districts, BOCES, and Special Districts 104,716 213,852,686

D. Property of U.S. and Foreign Governments and Agencies, International or Interstate Agencies, and Indian Tribes 4,039 54,424,972

E. Property of Private Community Service Organizations, Social Organizations, and Professional Societies 69,120 112,069,896

F. Industrial, Commercial, and Public Service Property 23,250 75,530,633

G. Urban Renewal Property, Public Housing, and Private Subsidized Housing (Multiple Dwellings) 118,240 65,568,241

H. Agricultural and Forest Property 107,244 7,080,470

Total, Valid Exemption Codes 4,548,712 825,921,543

Invalid Codes 2,965 948,947 TOTAL 4,551,677 $826,870,490

Group

Table 1.Real Property Tax Exemptions by Property Class

2013 Assessment Rolls

Number ofExemptions

EqualizedExempt Value

($000)

Exemptions from Real Property Taxation in New York State Page 3

Percent Exempt

PercentExempt

Percent Exempt

1. Tompkins 40.32% Rensselaer (Ren.) 67.07% Clinton (Cli.) 88.38%

2. Seneca 38.35% Ogdensburg (St. L) 64.49% Harrisburg (Lew.) 87.84%

3. St Lawrence 37.45% Salamanca (Cat.) 63.10% Martinsburg (Lew.) 87.33%

4. Oswego 36.38% Ithaca (Tom.) 61.45% Ashford (Cat.) 87.12%

5. Niagara 36.01% Albany (Alb.) 61.43% Alfred (All.) 79.26%

6. Cattaraugus 34.46% Geneva (Ont.) 59.76% Romulus (Sen.) 78.17%

7. Lewis 34.41% Dunkirk (Cha.) 53.73% Somerset (Nia.) 77.99%

8. Allegany 33.78% Oneonta (Ots.) 51.59% Marcy (One.) 75.20%

9. Albany 32.08% Syracuse (Ono.) 51.32% Eagle (Wyo.) 74.58%

10. Montgomery 31.19% Peekskill (Wes.) 49.75% Athens (Gre.) 73.31%

Percent Exempt

Percent Exempt

Percent Exempt

1. Hamilton 8.27% Long Beach (Nas.) 10.98% Benson (Ham.) 1.05%

2. Putnam 11.01% Sherrill (One.) 13.61% Arietta (Ham.) 2.41%

3. Warren 11.30% Lockport (Nia.) 14.60% Inlet (Ham.) 2.72%

4. Ulster 14.73% Mechanicville (Sar.) 15.18% Stratford (Ful.) 2.81%

5. Washington 14.93% Tonawanda (Eri.) 16.35% Wayne (Ste.) 2.94%

6. Saratoga 14.98% Rye (Wes.) 16.48% Hope (Ham.) 3.10%

7. Fulton 15.27% North Tonawanda (Nia.) 16.97% Pittsfield (Ots.) 3.24%

8. Rockland 15.72% Saratoga Springs (Sar.) 18.29% Ellicottville (Cat.) 3.39%

9. Columbia 15.75% Glen Cove (Nas.) 19.17% Bolton (War.) 3.40%

10. Schuyler 16.88% Port Jervis (Ora.) 21.54% Ohio (Her.) 3.40%

B. TEN WITH LOWEST INCIDENCE

Rank

Counties Cities Towns

Table 2Exemptions for County Purposes: Geographic Areas with Highest and

Lowest Incidence of Exempt Value, 2013 Assessment Rolls

A. TEN WITH HIGHEST INCIDENCE

Rank

Counties Cities Towns

Page 4 Exemptions from Real Property Taxation in New York State

1 Tompkins 7,293 4,427,926 40.32% 30 Otsego 7,145 1,249,692 22.00%

2 Seneca 5,390 1,146,870 38.35% 31 Cortland 5,482 621,806 21.81%

3 St Lawrence 13,520 3,269,717 37.45% 32 Yates 4,808 625,607 21.72%

4 Oswego 12,644 3,299,537 36.38% 33 Ontario 11,476 2,271,648 21.66%

5 Niagara 22,150 5,375,714 36.01% 34 Franklin 4,603 952,625 21.29%

6 Cattaraugus 11,428 2,075,407 34.46% 35 Nassau 81,315 53,266,130 21.19%

7 Lewis 5,452 994,335 34.41% 36 Dutchess 21,066 7,942,312 20.98%

8 Allegany 7,676 939,886 33.78% 37 Essex 6,406 1,630,549 20.84%

9 Albany 23,993 10,704,992 32.08% 38 Orleans 5,554 426,397 20.73%

10 Montgomery 6,733 992,299 31.19% 39 Wayne 10,631 1,216,128 20.66%

11 Clinton 9,891 2,021,598 30.04% 40 Suffolk 129,305 66,043,297 20.47%

12 Oneida 26,345 4,637,602 30.04% 41 Cayuga 11,078 1,107,592 20.29%

13 Wyoming 6,642 884,945 29.87% 42 Sullivan 9,505 1,870,470 19.95%

14 Jefferson 12,240 3,057,284 28.48% 43 Monroe 58,431 9,782,867 19.76%

15 Greene 5,395 2,165,896 28.05% 44 Herkimer 7,028 1,021,459 19.13%

16 Rensselaer 14,901 3,816,020 27.65% 45 Chenango 6,680 551,119 19.09%

17 Broome 18,135 3,512,813 27.24% 46 Orange 25,838 6,897,947 18.97%

18 Steuben 14,641 1,940,553 26.74% 47 Delaware 5,435 1,165,488 17.31%

19 Onondaga 45,197 8,700,895 25.23% 48 Schuyler 3,178 262,799 16.88%

20 Chautauqua 17,606 2,269,908 24.97% 49 Columbia 8,674 1,350,320 15.75%

21 Schoharie 5,253 734,021 24.75% 50 Rockland 18,351 6,500,886 15.72%

22 Livingston 7,994 1,056,073 24.33% 51 Fulton 6,183 547,928 15.27%

23 Genesee 8,783 851,143 24.00% 52 Saratoga 15,782 3,923,602 14.98%

24 Tioga 5,531 769,852 23.87% 53 Washington 8,872 827,654 14.93%

25 Erie 94,016 14,510,635 23.21% 54 Ulster 16,616 3,062,522 14.73%

26 Westchester 40,338 44,817,427 23.11% 55 Warren 7,288 1,301,279 11.30%

27 Madison 8,662 1,136,502 22.46% 56 Putnam 7,163 1,629,085 11.01%

28 Schenectady 13,213 2,721,261 22.40% 57 Hamilton 1,007 245,350 8.27%

29 Chemung 8,002 1,175,396 22.34%

*Excludes New York City boroughs; New York City data included in Table 4.

Table 3Exemptions for County Purposes: Counties Ranked by Percent of Full Value Exempt,

2013 Assessment Rolls*

Ran

k

County

No. of Exemp-

tions

Exempt Value ($000)

Pct. Of Value

Exempt

Ran

k

County

No. of Exemp-

tionsExempt

Value ($000)

Pct. Of Value

Exempt

Exemptions from Real Property Taxation in New York State Page 5

1 Rensselaer 708 809,135 67.07% 32 Auburn 2,388 461,346 32.86%

2 Ogdensburg 1,214 494,958 64.49% 33 New York City 945,842 371,078,277 32.71%

3 Salamanca 1,430 155,938 63.10% 34 Watertown 1,954 521,233 30.83%

4 Ithaca 898 2,492,463 61.45% 35 Canandaigua 694 294,129 30.59%

5 Albany 6,987 6,802,074 61.43% 36 Rochester 11,808 2,484,848 29.68%

6 Geneva 994 553,437 59.76% 37 Cohoes 1,131 299,475 29.66%

7 Dunkirk 1,373 396,643 53.73% 38 Amsterdam 1,490 191,333 29.12%

8 Oneonta 554 460,327 51.59% 39 Poughkeepsie 1,444 679,988 28.91%

9 Syracuse 8,456 4,727,777 51.32% 40 Batavia 1,385 222,160 28.53%

10 Peekskill 1,017 1,433,359 49.75% 41 New Rochelle 2,409 3,488,842 28.31%

11 Niagara Falls 5,133 1,156,858 45.14% 42 Gloversville 1,308 128,688 27.19%

12 Watervliet 596 305,805 44.51% 43 Lackawanna 2,095 177,968 26.62%

13 Troy 2,672 1,426,103 44.45% 44 Corning 1,044 192,203 26.25%

14 Little Falls 429 124,622 44.06% 45 Johnstown 777 129,415 26.23%

15 Rome 3,697 785,576 40.62% 46 Glens Falls 1,190 316,346 25.13%

16 Jamestown 2,525 396,797 37.52% 47 Beacon 862 342,310 24.86%

17 Schenectady 4,689 1,249,507 37.24% 48 Mt Vernon 1,657 1,279,500 24.36%

18 Oswego 1,345 430,942 37.15% 49 Kingston 1,527 447,922 24.01%

19 Yonkers 7,427 8,725,276 36.79% 50 Oneida 1,082 148,768 23.20%

20 Newburgh 1,059 546,530 36.49% 51 Middletown 1,210 360,389 23.03%

21 Buffalo 23,568 3,740,492 36.45% 52 Fulton 1,021 98,232 22.57%

22 Utica 5,480 808,504 36.41% 53 Port Jervis 644 100,328 21.54%

23 Norwich 476 112,876 36.33% 54 Glen Cove 865 867,329 19.17%

24 Cortland 1,019 297,176 36.19% 55 Saratoga Springs 1,578 845,372 18.29%

25 Elmira 1,948 363,515 36.08% 56 North Tonawanda 3,793 249,386 16.97%

26 Plattsburgh 1,299 500,215 34.93% 57 Rye 600 1,392,759 16.48%

27 Hudson 592 203,188 34.87% 58 Tonawanda 1,977 115,468 16.35%

28 White Plains 1,671 3,832,536 34.29% 59 Mechanicville 284 36,710 15.18%

29 Hornell 815 117,756 33.93% 60 Lockport 1,497 120,242 14.60%

30 Binghamton 3,371 743,289 33.50% 61 Sherrill 42 27,207 13.61%

31 Olean 1,353 248,905 33.27% 62 Long Beach 1,320 551,460 10.98%

Table 4Exemptions for County Purposes: Cities Ranked by Percent of Full Value Exempt

2013 Assessment Rolls

Ran

k

City

No. of Exemp-

tions

Exempt Value ($000)

Pct. of Value

Exempt Ran

k

City

No. of Exempti

ons

Exempt Value ($000)

Pct. of Value

Exempt

Page 6 Exemptions from Real Property Taxation in New York State

1 Clinton 252 313,255 88.38%2 Harrisburg 243 229,879 87.84%3 Martinsburg 487 334,256 87.33%4 Ashford 350 832,052 87.12%5 Alfred 308 360,304 79.26%6 Romulus 430 528,409 78.17%7 Somerset 395 493,443 77.99%8 Marcy 704 1,193,058 75.20%9 Eagle 362 161,211 74.58%

10 Athens 544 1,322,786 73.31%11 Wethersfield 280 123,989 72.72%12 Greenwood 262 135,089 71.54%13 Le Ray 757 1,090,391 70.43%14 Lewiston 1,531 2,208,978 68.73%15 Massena 1,307 1,193,529 68.69%16 Scriba 713 1,944,351 68.38%17 Chateaugay 316 154,130 67.37%18 Blenheim 146 74,474 66.72%19 Altona 374 176,155 64.29%20 Ellenburg 446 188,938 62.65%21 Florida 481 322,110 62.14%22 Cohocton 674 160,804 59.57%23 Sheldon 516 197,085 57.03%24 Eaton 657 243,414 56.13%25 Conewango 368 62,041 54.24%26 Fairfield 314 99,716 52.71%27 Hamilton 551 277,151 51.01%28 Delhi 354 347,765 50.97%29 Waddington 387 138,082 50.94%

Table 5Exemptions for County Purposes: Towns with Over 50 Percent Full Value Exempt,

2013 Assessment Rolls

Rank TownNumber of

ExemptionsExempt Value

($000)Percent of Value

Exempt

Exemptions from Real Property Taxation in New York State Page 7

Percent Local-

Option*

Percent Local-

Option*

Percent Local-

Option*

1 Lewis 50.82% Lackawanna (Eri.) 29.36% Harrisburg (Lew.) 95.71%2 Oswego 39.88% Saratoga Spgs (Sar.) 27.71% Martinsburg (Lew.) 89.21%3 Hamilton 19.37% Johnstown (Ful.) 24.12% Scriba (Osw.) 75.77%4 Wayne 18.83% Cohoes (Alb.) 22.41% Fenner (Mad.) 65.23%5 Nassau 16.64% Auburn (Cay.) 19.15% Ontario (Way.) 64.35%6 Columbia 16.16% Long Beach (Nas.) 17.84% Shelter Island (Suf.) 49.78%7 Fulton 16.14% Sherrill (One.) 17.71% Madison (Mad.) 45.60%8 Monroe 13.82% Glen Cove (Nas.) 17.56% Lake Pleasant (Ham.) 40.83%9 Washington 13.59% North Tonawanda (Nia.) 15.24% Chautauqua (Cha.) 40.36%

10 Orleans 13.59% Tonawanda (Eri.) 14.75% Tyre (Sen.) 37.53%

Cities

Percent Local-

Option*

Percent Local-

Option*

Percent Local-

Option*1 Tompkins 3.32% Ithaca (Tom.) 1.21% Red House (Cat.) 0.22%2 Allegany 4.16% Little Falls (Her.) 2.27% Clinton (Cli.) 0.39%3 Delaware 4.42% White Plains (Wes.) 2.56% Alfred (All.) 0.62%4 Wyoming 5.22% Geneva (Ont.) 2.80% Ashford (Cat.) 0.64%5 St Lawrence 5.41% Albany (Alb.) 3.18% Romulus (Sen.) 0.69%6 Cattaraugus 5.49% Peekskill (Wes.) 3.40% Delhi (Del.) 0.92%7 Niagara 5.76% Rensselaer (Ren.) 4.13% Norway (Her.) 0.93%8 Montgomery 6.10% Ogdensburg (St. L) 4.15% Eagle (Wyo.) 0.93%9 Yates 6.32% Elmira (Che.) 4.40% Montague (Lew.) 1.02%

10 Chemung 6.38% Dunkirk (Cha.) 4.40% Greenwood (Ste.) 1.14%

*Exempt value of local-option exemptions divided by total exempt value.

Table 6Geographic Areas with Highest and Lowest Incidence of Local-Option Exempt Value,

2013 Assessment Rolls

B. TEN WITH LOWEST INCIDENCE

Rank

Counties Towns

A. TEN WITH HIGHEST INCIDENCE

Rank

Cities TownsCounties

Page 8 Exemptions from Real Property Taxation in New York State

1 Lewis 650,804 1,280,625 50.82% 30 Cortland 93,039 1,049,026 8.87%2 Oswego 1,771,382 4,442,314 39.88% 31 Genesee 126,768 1,450,622 8.74%3 Hamilton 63,498 327,893 19.37% 32 Oneida 567,939 6,751,194 8.41%4 Wayne 411,884 2,187,551 18.83% 33 Jefferson 322,511 3,914,748 8.24%5 Nassau 13,894,238 83,494,441 16.64% 34 Sullivan 198,886 2,466,747 8.06%6 Columbia 315,268 1,951,211 16.16% 35 Albany 1,053,200 13,136,721 8.02%7 Fulton 175,742 1,089,050 16.14% 36 Westchester 4,974,695 62,702,344 7.93%8 Monroe 2,226,856 16,112,720 13.82% 37 Seneca 113,307 1,480,312 7.65%9 Washington 198,807 1,462,759 13.59% 38 Ontario 254,422 3,369,005 7.55%10 Orleans 113,680 836,593 13.59% 39 Otsego 136,982 1,853,536 7.39%11 Warren 264,977 1,974,816 13.42% 40 Chenango 77,569 1,053,600 7.36%12 Saratoga 912,956 6,816,846 13.39% 41 Clinton 198,259 2,739,181 7.24%13 Ulster 635,826 4,856,296 13.09% 42 Tioga 94,460 1,318,328 7.17%14 Cayuga 240,016 1,871,932 12.82% 43 Schoharie 76,437 1,077,292 7.10%15 Rockland 1,419,577 11,137,014 12.75% 44 Schuyler 31,302 472,744 6.62%16 Erie 2,843,740 22,590,250 12.59% 45 Steuben 195,163 2,948,697 6.62%17 Onondaga 1,586,450 12,718,712 12.47% 46 Greene 179,476 2,762,173 6.50%18 Schenectady 509,955 4,101,771 12.43% 47 Franklin 89,967 1,396,719 6.44%19 Madison 225,395 1,828,716 12.33% 48 Chemung 130,608 2,047,928 6.38%20 Suffolk 10,893,559 89,323,364 12.20% 49 Yates 55,833 883,692 6.32%21 Putnam 389,399 3,266,151 11.92% 50 Montgomery 90,421 1,483,089 6.10%22 Herkimer 199,629 1,686,049 11.84% 51 Niagara 434,664 7,546,302 5.76%23 Broome 611,136 5,368,291 11.38% 52 Cattaraugus 155,715 2,835,714 5.49%24 Rensselaer 579,587 5,162,579 11.23% 53 St Lawrence 233,726 4,320,945 5.41%25 Dutchess 1,261,939 11,525,111 10.95% 54 Wyoming 67,929 1,300,623 5.22%26 Essex 197,680 2,049,002 9.65% 55 Delaware 74,922 1,696,871 4.42%27 Chautauqua 343,125 3,564,424 9.63% 56 Allegany 57,882 1,389,727 4.16%28 Livingston 157,098 1,650,965 9.52% 57 Tompkins 170,112 5,118,934 3.32%29 Orange 1,000,183 10,547,953 9.48%

Table 7Exempt Value Attributable to Local Option, Counties Ranked by Percent of Exempt Value,

2013 Assessment Rolls

Ran

k

County

Exempt Value Local

Option ($000)

Total Exempt Value ($000)

Pct. Of Value

Exempt

Ran

k

County

Exempt Value Local

Option ($000)

Total Exempt Value ($000)

Pct. Of Value

Exempt

Exemptions from Real Property Taxation in New York State Page 9

Percent of Value in Number of Percent ofLocal Option Exemptions Cities/Towns Cities/Towns

0 - 9.99 554 55.73%10 -19.99 373 37.53%20 - 29.99 48 4.83%30 - 39.99 10 1.01%

40 or more 9 0.91%

Table 8City/Town Distribution of Exempt Value Attributable to Local-Option Exemptions:

2013 Assessment Rolls

Page 10 Exemptions from Real Property Taxation in New York State

Exemptions from Real Property Taxation in New York State Page A-1

Appendix A – Codes and Terms Used

Explanation of Codes and Terms Used A-3 Abbreviations Used A-6

A-6 A-6

Legal References Other Abbreviations

Page A-2 Exemptions from Real Property Taxation in New York State

APPENDIX A

Explanation of Codes and Terms Used

1. Exemption Code: A five-digit identification number used for designating each specificexemption type. The first of the five digits can have a value of 1, 2, 3, or 4, and thesevalues can be interpreted as follows:

Value Meaning

1. Public owner, exemption not limited by State law in amount,duration, or tax purpose.

2. Private owner, exemption not limited by State law in amount,duration, or tax purpose.

3. Public owner, exemption limited by State law in amount, duration,or tax purpose.

4. Private owner, exemption limited by State law in amount,duration, or tax purpose.

The second, third, and fourth digits are read together and constitute a unique code for each exemption statute. The fifth digit, which can have a value ranging from zero to 7, identifies the tax purposes for which the exemption is granted and it can be interpreted as follows:

Value Meaning

0. Exempt for county, city/town, and school purposes.

1. Exempt for county, and city/town purposes.

2. Exempt for county purposes.

3. Exempt for city/town purposes.

4. Exempt for school purposes.

5. Exempt for county and school purposes.

6. Exempt for city/town and school purposes.

7. Exempt for village purposes.

__ . (Underline) More than one entry possible (local-option exemptions).

2. Number of Parcels or Parcel Count: The total number of parcels of real property in thecounty or municipality, including wholly exempt parcels.

3. Number of Exempt Parcels: The total number of parcels on the assessment roll whichcarry at least one exemption code.

Exemption from Real Property Taxation in New York State Page A-3

4. Number of Exemptions: Total number of exemptions of the type in question (whole orpartial). Will not equal the number of exempt parcels since a given parcel may havemultiple exemptions.

5. Wholly Exempt: Exemptions which provide full relief from taxes levied for all taxingpurposes. Includes the assumption, for tables other than B3, that invalid or incompleteexemption codes beginning with 1 or 2 indicate wholly exempt property.

6. Partly Exempt: Exemptions which are limited in amount, duration, or taxing purpose.Includes the assumption, for tables other than B3, that invalid or incomplete exemptioncodes beginning with 3 or 4 indicate partially exempt property.

7. Total Equalized Value (000): Total assessed value of all parcels on assessment rolldivided by the decimal representation of the appropriate state equalization rate. For the2013 assessment rolls, the market value standard for equalization rates was July 1,2012. Equalization rates are based on assessments and market values of taxableproperty only.

8. Total Equalized Value of Exempt Parcels (000): Total assessed value of exemptparcels divided by the decimal representation of the appropriate state equalization rate orclass equalization rate.

9. Equalized Exempt Value (000) or Eq. Val. (000): Exempt assessed value divided bythe decimal representation of the state equalization rate or class equalization rate.

10. 2013 Eq. Rate: The state equalization rate, or class equalization rates.

11. Invalid Exemption Codes: Reported exemption codes which are neither currently validnor were previously valid. Expressed as a percent of the total number of exemptionscoded.

12. Incomplete Exemption Codes: Reported exemption codes which were previously, butare not currently, valid. Expressed as a percent of the total number of exemptionscoded.

13. Exempt for County Purposes: Exemptions coded with a five-digit number ending in 0,1, 2, or 5.

14. Exempt for City/Town Purposes: Exemptions coded with a five-digit number ending in0, 1, 3, or 6.

15. Exempt for School Purposes: Exemptions coded with a five-digit number ending in 0,4, 5, or 6.

16. Pct. of Total Parcels Exempt: Number of exempt parcels divided by the total numberof parcels, expressed as a percentage.

17. Pct. of All Exem. in Cnty.: The number of exemptions of the type in question divided bythe total number of exemptions in the county, expressed as a percentage.

18. Exempt Value as a Pct. of Total Value: Table B3 -- Equalized value of exemptions ofeach type divided by total equalized value, expressed as a percentage.

Page A-4 Exemptions from Real Property Taxation in New York State

19. Pct. of Total County (State) Exempt Value: Tables B4, B5 -- Equalized value ofexemptions of each type divided by total equalized value of exempt parcels only,expressed as a percentage.

20. Pct. of Exempt Value: Equalized value of exemption category in question in relation tototal equalized value of all other exemptions granted.

21. Pct. of Equal. Value: (Table B1) Equalized value of exemption divided by totalequalized value, expressed as a percentage.

Exemption from Real Property Taxation in New York State Page A-5

Abbreviations Used

Legal References:

Abbreviation Definition

AG-MKTS L ART CULT L BNKG L CLS UCON L COUNTY L E C L

EDUC L EN CON LAW GEN MUNY L INS L MCK UCON L NPCL

P H FI L PUB AUTH L PUBL HEL L PUB HSNG L RACING L

RAP TRAN L RPTL RSS L SOC SERV L SPECIAL ACTS

STATE L TRANS L UCON L U S PUB L VIENNA CON CONSULAR VIENNA CON DIPLOMATIC

Agriculture and Markets Law Arts and Cultural Affairs Law Banking Law Unconsolidated Laws (Consolidated Laws Service) County Law Environmental Conservation Law

Education Law Environmental Conservation Law General Municipal Law Insurance Law Unconsolidated Laws (McKinney's) Not-For-Profit Corporation Law

Private Housing Finance Law Public Authorities Law Public Health Law Public Housing Law Racing, Pari-Mutuel Wagering and Breeding Law

Rapid Transit Law Real Property Tax Law Retirement and Social Security Law Social Services Law Special Legislative Acts Enacted Prior to 1902

State Law Transportation Law Unconsolidated Laws (McKinney’s) United States Code Vienna Convention on Consular Relations Vienna Convention on Diplomatic Relations

Other Abbreviations:

Abbreviation Definition

AG AGRIC ANTA AUTH BASI

Agency Agricultural American National Theater and Academy Authority Basin

Page A-6 Exemptions from Real Property Taxation in New York State

Other Abbrreviations (continued);

Abbreviation Definition

BLDG BOCES BSNS CERT CHAR

CO COMM CON CONS OR CONST CONT OR CONTR

COR OR CORP COS CTR CULT DEV OR DEVEL

DIST DIV EDUC ECUC'L EMER

EROS ESTAB FACLTY FED HDFC

HOSP HSNG HURR I/S IMP

IND OR INDUST INDIV INST LDHC LTD

MAINT MED MFG MHA

Building Board of Cooperative Educational Services Business Certified Charitable

County Commercial Conservation Construction Control

Corporation Counties Center Cultural Development

District Dividend Education Educational Emergency

Erosion Established Facility Federal Housing Development Fund Company

Hospital Housing Hurricane Inside Improvement

Industrial Individual Institute Limited Dividend Housing Company Limited

Maintenance Medical Manufacturing Municipal Housing Authority

Exemption from Real Property Taxation in New York State Page A-7

Other Abbreviations (continued);

Abbreviation Definition

MULT DW MUN OR MUNI NBA NHL NONP OR NONPROF

NYSBEA O/S ORGNZTN OTB PANY&NJ

PKG PROF PROJ PUB PUR OR PURP

PVT REDEV RELIG REN RES

RETIRE RR SCI SER SIM

SOC SPEC STA STR SWR OR SEWR

TR UDC UNDRG UNIV URB

VG OR VLG VOL

Multiple Dwelling Municipal National Basketball Association National Hockey League Nonprofit

NYS Board of Equalization and Assessment Outside Organization Off Track Betting Port Authority of New York and New Jersey

Parking Profit Project Public Purpose

Private Redevelopment Religious Renewal Residence

Retirement Railroad Science Service Similar

Society Special or Specified Station Street Sewer

Treatment Urban Development Corporation Underground University Urban

Village Volunteer

Page A-8 Exemptions from Real Property Taxation in New York State

B.1

APPENDIX B

Detailed Exemption Data, by County and Municipality

Table

B.1 County Level Summary of Exemptions, 2013 Assessment Rolls

B.2 Municipal Summary of Exemptions, 2013 Assessment Rolls (No longer available in this report; however, it is available on the Internet or by request.)

B.3 County Level Summary of Exemptions, by Type, 2013 Assessment Rolls

B.4 Statewide Summary of Exemptions, by Property Group and Exemption Code, 2013 Assessment Rolls

B.5 Summary of Exemptions, by County, Property Group, and Exemption Code, 2013 Assessment Rolls

Exemptions from Real Property Taxation in New York State Page B.1

B.2

Page B.2 Exemptions from Real Property Taxation in New York State

B.3

TABLE B.1

County Level Summary of Exemptions, 2013 Assessment Rolls

Pages B.4 – B.5

Exemptions from Real Property Taxation in New York State Page B.3

PAGE B.4

NUMBEROF

PARCELSCOUNTYCODE NAME

TABLE B1 COUNTY LEVEL SUMMARY OF EXEMPTIONS, 2013 ASSESSMENT ROLLS

NUMBER OFEXEMPTPARCELS

PCT OFTOTAL PCLS

EXEMPT WHOLLYEXEMPT

PARTIALLYEXEMPT

NUMBER OF EXEMPTIONS: TOTALEQUALIZED

VAL (000)

INVALIDEXEMPTCODES

5,211 84,947 33,371,87364.49 0.01%01 ALBANY 72,262112,0601,517 18,795 2,782,14745.92 0.32%02 ALLEGANY 15,60233,9762,830 63,310 12,898,05260.57 0.37%03 BROOME 52,02985,9042,550 30,003 6,022,18247.62 0.04%04 CATTARAUGUS 24,59151,6351,355 29,874 5,459,83761.11 0.04%05 CAYUGA 24,16739,5474,279 48,633 9,089,80944.96 0.25%06 CHAUTAUQUA 42,16793,7941,575 28,680 5,260,25260.96 0.00%07 CHEMUNG 24,11439,5591,133 19,238 2,886,32550.97 0.06%08 CHENANGO 16,34332,0651,369 28,234 6,728,92756.86 0.12%09 CLINTON 21,94338,5931,282 22,055 8,572,67749.43 0.07%10 COLUMBIA 17,78535,983

999 15,754 2,851,08059.55 0.06%11 CORTLAND 13,42922,5511,206 18,491 6,731,76436.35 0.77%12 DELAWARE 15,75343,3333,274 84,305 37,851,75564.61 0.01%13 DUTCHESS 71,407110,514

17,176 305,657 62,506,73466.90 0.02%14 ERIE 247,385369,7711,470 15,610 7,823,82936.25 0.14%15 ESSEX 13,37636,8991,211 15,578 4,475,43144.98 0.02%16 FRANKLIN 14,11531,3821,027 19,757 3,587,88947.45 0.02%17 FULTON 16,05133,8271,172 23,339 3,546,59767.34 0.15%18 GENESEE 19,37528,770

906 16,519 7,720,79935.22 0.25%19 GREENE 13,51638,379359 2,547 2,965,90917.25 0.07%20 HAMILTON 2,27713,197

1,408 22,631 5,338,64046.50 0.22%21 HERKIMER 19,28841,4822,271 33,110 10,734,42645.43 0.06%22 JEFFERSON 26,61958,590

956 12,218 2,889,67843.09 0.02%23 LEWIS 10,35824,038914 23,071 4,340,03865.20 0.00%24 LIVINGSTON 18,96629,087

1,648 25,390 5,059,43657.46 0.20%25 MADISON 21,64237,6669,383 232,846 49,498,43273.83 0.00%26 MONROE 194,917263,9981,216 18,157 3,181,12157.96 0.02%27 MONTGOMERY 14,93125,762

11,385 377,377 251,379,75275.69 0.01%28 NASSAU 320,448423,3802,936 75,881 14,928,78665.05 0.00%29 NIAGARA 61,13893,9844,785 78,648 15,440,09359.91 0.03%30 ONEIDA 63,707106,329

5,126 156,456 34,488,05568.32 0.03%31 ONONDAGA 124,204181,7861,641 38,061 10,486,18163.47 0.01%32 ONTARIO 31,50649,6434,735 99,582 36,365,66861.85 0.02%33 ORANGE 86,135139,260

637 15,528 2,056,77563.61 0.29%34 ORLEANS 13,01520,4601,815 42,175 9,070,55657.24 0.04%35 OSWEGO 34,22259,7891,409 21,366 5,681,16746.53 0.13%36 OTSEGO 18,42839,6021,531 31,938 14,798,72165.22 0.01%37 PUTNAM 28,14743,1581,973 50,625 13,801,20062.76 0.01%38 RENSSELAER 40,73864,9073,413 75,241 41,354,24573.04 1.27%39 ROCKLAND 65,21089,2832,710 39,829 8,731,52049.82 0.05%40 ST LAWRENCE 33,13766,519

2,782 71,924 26,193,36562.99 0.04%41 SARATOGA 61,01596,8692,059 49,770 12,146,88368.98 0.02%42 SCHENECTADY 40,48758,691

715 13,422 2,966,22646.50 0.03%43 SCHOHARIE 10,67722,963578 8,144 1,557,20953.00 0.11%44 SCHUYLER 6,88912,997763 13,433 2,990,14561.82 0.27%45 SENECA 11,13918,018

2,126 39,354 7,256,62156.19 0.04%46 STEUBEN 31,37555,83532,045 448,289 322,570,46666.43 0.00%47 SUFFOLK 388,108584,266

2,064 23,834 9,376,96030.66 0.07%48 SULLIVAN 20,37166,444859 18,708 3,225,37060.40 0.06%49 TIOGA 15,61825,858

1,902 24,777 10,981,22863.67 0.02%50 TOMPKINS 22,31235,044

2,512 56,798 20,792,45753.48 0.00%51 ULSTER 46,61087,1591,455 23,370 11,511,90842.07 0.10%52 WARREN 19,36346,0261,020 24,421 5,543,23354.44 0.17%53 WASHINGTON 19,14535,1661,611 34,739 5,887,74067.10 0.03%54 WAYNE 29,13243,418

10,127 185,388 193,908,78464.27 0.13%55 WESTCHESTER 165,915258,1411,072 16,557 2,962,98358.55 0.05%56 WYOMING 14,04023,978

640 10,864 2,880,79252.78 0.02%57 YATES 8,39615,90731,842 914,000 1,134,579,55157.94 0.00%65 NEW YORK CITY 627,6851,083,392

STATE-TOTALS 5,720,634 3,502,720 61.23 209,965 4,339,248 2,550,090,279 0.06%

Page B.4 Exemptions from Real Property Taxation in New York State

COUNTY LEVEL SUMMARY OF EXEMPTIONS (CONT'D) PAGE B.5

PCT OFEQUAL

VAL

EXEMPT FORSCHOOL PURPOSES

COUNT EQ VAL (000)

PCT OFEQUAL

VAL

TABLE B1

COUNTYCODE

EXEMPT FOR COUNTY PURPOSES

COUNT EQ VAL (000)

PCT OFEQUAL

VAL

EXEMPT FORCITY/TOWN PURPOSES COUNT EQ VAL (000)

10,666,47110,704,992 32.08 31.96 12,606,299 37.7823,993 23,884 77,95901881,784939,886 33.78 31.69 1,299,120 46.697,676 6,818 16,32902

3,447,0883,512,813 27.24 26.73 5,115,090 39.6618,135 16,367 54,817032,017,8022,075,407 34.46 33.51 2,686,304 44.6111,428 10,751 26,503041,092,2531,107,592 20.29 20.01 1,776,675 32.5411,078 10,813 26,384052,185,3722,269,908 24.97 24.04 3,441,368 37.8617,606 13,406 44,445061,174,0141,175,396 22.34 22.32 1,953,637 37.148,002 7,930 24,62407

474,338551,119 19.09 16.43 940,070 32.576,680 6,371 16,994082,001,0922,021,598 30.04 29.74 2,596,151 38.589,891 9,229 23,443091,330,9641,350,320 15.75 15.53 1,811,084 21.138,674 8,605 20,05910

585,665621,806 21.81 20.54 974,551 34.185,482 5,167 14,019111,162,3711,165,488 17.31 17.27 1,629,703 24.215,435 6,365 16,629127,907,0597,942,312 20.98 20.89 10,995,609 29.0521,066 21,363 74,95113

15,140,02814,510,635 23.21 24.22 20,871,687 33.3994,016 127,535 264,393141,641,4281,630,549 20.84 20.98 1,984,170 25.366,406 6,466 14,35115

942,922952,625 21.29 21.07 1,345,180 30.064,603 4,386 14,59116542,183547,928 15.27 15.11 1,011,220 28.186,183 6,196 16,96917836,522851,143 24.00 23.59 1,378,391 38.878,783 8,338 20,85618

2,144,1462,165,896 28.05 27.77 2,542,747 32.935,395 5,338 14,60019253,722245,350 8.27 8.55 308,822 10.411,007 1,120 2,33220

1,018,7681,021,459 19.13 19.08 1,616,078 30.277,028 6,881 20,152212,987,7443,057,284 28.48 27.83 3,748,844 34.9212,240 10,260 27,99322

948,102994,335 34.41 32.81 1,195,635 41.385,452 4,891 10,775231,053,8011,056,073 24.33 24.28 1,570,751 36.197,994 7,983 20,898241,096,5801,136,502 22.46 21.67 1,733,792 34.278,662 8,156 22,98025

10,440,2369,782,867 19.76 21.09 15,100,398 30.5158,431 88,195 209,23026980,158992,299 31.19 30.81 1,416,498 44.536,733 6,469 16,22527

53,248,03353,266,130 21.19 21.18 77,792,010 30.9581,315 81,554 336,453285,322,6565,375,714 36.01 35.65 7,232,515 48.4522,150 20,870 63,653294,539,2534,637,602 30.04 29.40 6,334,229 41.0226,345 24,416 66,44030

9,180,6538,700,895 25.23 26.62 11,960,730 34.6845,197 65,355 137,993312,299,4172,271,648 21.66 21.93 3,225,160 30.7611,476 11,496 34,090326,783,6996,897,947 18.97 18.65 9,990,824 27.4725,838 25,558 89,84733

422,384426,397 20.73 20.54 795,638 38.685,554 5,514 13,795343,272,7683,299,537 36.38 36.08 4,247,925 46.8312,644 11,869 35,636351,219,6421,249,692 22.00 21.47 1,774,931 31.247,145 6,630 19,253361,630,1571,629,085 11.01 11.02 3,033,033 20.507,163 7,153 29,357373,780,4303,816,020 27.65 27.39 4,896,990 35.4814,901 14,640 44,424386,471,8266,500,886 15.72 15.65 10,511,205 25.4218,351 17,674 68,951393,226,9973,269,717 37.45 36.96 4,156,031 47.6013,520 12,893 34,78440

3,910,8623,923,602 14.98 14.93 6,359,480 24.2815,782 16,420 63,940412,688,5652,721,261 22.40 22.13 3,789,636 31.2013,213 12,937 43,68042

693,295734,021 24.75 23.37 1,002,488 33.805,253 4,972 11,82543243,944262,799 16.88 15.67 436,142 28.013,178 2,871 7,20844

1,147,5981,146,870 38.35 38.38 1,444,834 48.325,390 5,393 12,295451,891,1331,940,553 26.74 26.06 2,805,857 38.6714,641 12,849 33,84346

65,976,29666,043,297 20.47 20.45 81,733,063 25.34129,305 129,019 414,260471,869,4111,870,470 19.95 19.94 2,357,757 25.149,505 9,435 21,78348

756,358769,852 23.87 23.45 1,237,046 38.355,531 5,208 16,319494,399,4524,427,926 40.32 40.06 5,030,400 45.817,293 6,934 23,87650

2,928,1653,062,522 14.73 14.08 4,480,999 21.5516,616 15,414 49,844511,281,0971,301,279 11.30 11.13 1,786,660 15.527,288 7,132 20,27152

807,131827,654 14.93 14.56 1,339,128 24.168,872 8,491 21,347531,221,9521,216,128 20.66 20.75 2,099,988 35.6710,631 10,643 31,39354

47,029,89844,817,427 23.11 24.25 61,042,854 31.4840,338 61,451 172,73655880,957884,945 29.87 29.73 1,256,948 42.426,642 6,467 15,09656625,008625,607 21.72 21.70 857,076 29.754,808 4,790 9,99457

371,078,277371,078,277 32.71 32.71 364,194,504 32.10945,842 945,842 888,12265

683,379,342 26.80 685,779,927 26.89 792,855,955 31.091,929,806 2,011,173 3,946,009

Exemptions from Real Property Taxation in New York State Page B.5

B.6

Page B.6 Exemptions from Real Property Taxation in New York State

B.7

TABLE B.3

County Level Summary of Exemptions, by Type, 2013 Assessment Rolls

Pages B.9 – B.18

Exemptions from Real Property Taxation in New York State Page B.7

B.8

Page B.8 Exemptions from Real Property Taxation in New York State

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.9

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

33,371,873

3,0222,187 2,306,786

40 6,71684,906 3,465,067

913,136,721

7,345,7852.43

.0494.17

.01

3.35WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 112,060 72,262 90,164

12,367

22.0126.912

.02010.383

.03739.365

01 ALBANY

2,782,147

913599 337,378381 47,954

18,412 535,56967

1,389,727

449,7812.941.87

90.38.33

4.48WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 33,976 15,602 20,372

19,045

16.16712.127

1.72419.250

.68549.952

02 ALLEGANY

12,898,052

1,5731,256 867,990

73 7,61963,237 2,276,557

2555,368,291

2,136,7641.89

.1195.25

.38

2.37WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 85,904 52,029 66,394

79,361

16.5676.730

.05917.650

.61541.621

03 BROOME

6,022,182

1,810740 394,133244 65,306

29,754 912,99112

2,835,713

1,462,9682.27

.7591.38

.04

5.56WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 51,635 24,591 32,560

315

24.2936.5451.084

15.161.005

47.088

04 CATTARAUGUS

5,459,837

852503 209,528

87 11,55329,787 1,065,390

151,871,932

581,8501.61

.2895.34

.05

2.73WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 39,547 24,167 31,244

3,611

10.6573.838

.21219.513

.06634.286

05 CAYUGA

9,089,809

2,4641,815 582,262

143 23,83748,456 1,545,172

1343,564,423

1,401,5783.42

.2791.41

.25

4.65WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 93,794 42,167 53,012

11,574

15.4196.406

.26216.999

.12739.213

06 CHAUTAUQUA

Exemptions from Real Property Taxation in New York State Page B.9

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.10

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

5,260,252

923652 262,247

21 94628,659 1,007,697

02,047,928

777,0382.16

.0794.72

.00

3.05WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 39,559 24,114 30,255

0

14.7724.985

.01819.157

.00038.932

07 CHEMUNG

2,886,325

596535 109,462490 81,377

18,748 593,61812

1,053,601

267,0542.622.40

91.99.06

2.92WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 32,065 16,343 20,381

2,090

9.2523.7922.819

20.567.072

36.503

08 CHENANGO

6,728,927

967402 214,798

54 35,62728,180 972,861

362,739,182

1,506,7761.36

.1895.08

.12

3.26WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 38,593 21,943 29,639

9,120

22.3933.192

.53014.458

.13640.708

09 CLINTON

8,572,677

633649 401,070

14 11,09122,040 1,158,712

161,951,211

369,3382.78

.0694.38

.07

2.71WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 35,983 17,785 23,352

11,000

4.3084.679

.12913.516

.12822.761

10 COLUMBIA

2,851,080

730269 102,149217 38,965

15,537 521,11910

1,049,026

378,5921.601.29

92.69.06

4.35WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 22,551 13,429 16,763

8,201

13.2793.5831.367

18.278.288

36.794

11 CORTLAND

6,731,764

731475 196,704107 24,015

18,384 702,558154

1,696,871

687,4072.39

.5492.61

.78

3.68WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 43,333 15,753 19,851

86,187

10.2112.922

.35710.437

1.28025.207

12 DELAWARE

Page B.10 Exemptions from Real Property Taxation in New York State

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.11

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

37,851,755

1,7721,502 2,546,246

317 121,02583,981 5,115,551

811,525,112

3,723,1261.72

.3695.89

.01

2.02WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 110,514 71,407 87,580

19,164

9.8366.727

.32013.515

.05130.448

13 DUTCHESS

62,506,734

13,0694,104 2,792,809

11 9,633305,570 10,939,963

8422,590,250

8,847,0181.27

.0094.65

.03

4.05WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 369,771 247,385 322,838

827

14.1544.468

.01517.502

.00136.141

14 ERIE

7,823,829

929541 320,403

18 2,08815,592 635,787

262,049,001

1,086,5723.16

.1191.15

.15

5.43WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 36,899 13,376 17,106

4,151

13.8884.095

.0278.126

.05326.189

15 ESSEX

4,475,431

711498 256,659167 13,203

15,409 582,8594

1,396,720

543,8182.97

.9991.78

.02

4.23WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 31,382 14,115 16,789

181

12.1515.735

.29513.024

.00431.209

16 FRANKLIN

3,587,889

491536 125,435

49 1,61119,706 651,325

51,089,051

310,3282.58

.2494.80

.02

2.36WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 33,827 16,051 20,787

352

8.6493.496

.04518.153

.01030.354

17 FULTON

3,546,597

665507 87,641

4 11,58623,335 822,311

401,450,621

518,2972.07

.0295.05

.16

2.71WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 28,770 19,375 24,551

10,786

14.6142.471

.32723.186

.30440.902

18 GENESEE

Exemptions from Real Property Taxation in New York State Page B.11

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.12

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

7,720,799

440466 182,628

81 131,85516,433 670,269

472,762,171

1,627,5582.67

.4694.08

.27

2.52WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 38,379 13,516 17,467

149,861

21.0802.3651.7088.6811.941

35.776

19 GREENE

2,965,909

256103 95,021

3 402,544 144,346

2327,895

88,4013.54

.1087.48

.07

8.80WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 13,197 2,277 2,908

87

2.9813.204

.0014.867

.00311.056

20 HAMILTON

5,338,640

831575 235,822

32 6,48322,599 766,726

571,686,048

666,0472.39

.1393.80

.24

3.45WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 41,482 19,288 24,094

10,970

12.4764.417

.12114.362

.20631.582

21 HERKIMER

10,734,426

1,409862 396,960

63 6,70533,046 1,153,700

213,914,749

2,356,0142.43

.1893.35

.06

3.98WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 58,590 26,619 35,401

1,370

21.9483.698

.06310.748

.01336.469

22 JEFFERSON

2,889,678

601355 51,070538 46,457

11,680 976,0903

1,280,625

206,7722.694.08

88.64.02

4.56WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 24,038 10,358 13,177

236

7.1561.7671.608

33.779.008

44.317

23 LEWIS

4,340,038

534380 106,450

37 8,93523,033 938,722

11,650,965

596,4851.58

.1596.03

.00

2.23WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 29,087 18,966 23,985

373

13.7442.453

.20621.629

.00938.040

24 LIVINGSTON

Page B.12 Exemptions from Real Property Taxation in New York State

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.13

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

5,059,436

1,055593 406,812212 31,790

25,142 939,65558

1,828,717

442,2082.19

.7892.91

.21

3.90WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 37,666 21,642 27,060

8,252

8.7408.041

.62818.572

.16336.145

25 MADISON

49,498,432

6,9142,469 2,980,852

2 1,100232,842 8,295,623

316,112,721

4,801,3141.02

.0096.12

.00

2.85WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 263,998 194,917 242,230

33,832

9.7006.022

.00216.759

.06832.552

26 MONROE

3,181,121

721495 273,640

67 9,34018,089 623,973

41,483,089

569,3652.55

.3593.36

.02

3.72WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 25,762 14,931 19,376

6,771

17.8988.602

.29419.615

.21346.622

27 MONTGOMERY

251,379,752

8,0513,322 11,010,905

0 0377,377 38,701,114

4983,494,440

33,753,582.85.00

97.06.01

2.07WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 423,380 320,448 388,799

28,839

13.4274.380

.00015.396

.01233.215

28 NASSAU

14,928,786

1,7911,145 440,238

174 33,17175,707 2,638,246

07,546,302

4,434,6471.45

.2296.05

.00

2.27WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 93,984 61,138 78,817

0

29.7052.949

.22217.672

.00050.549

29 NIAGARA

15,440,093

2,8991,886 1,342,422

748 44,78377,911 2,640,140

266,751,194

2,720,2442.26

.9093.34

.03

3.47WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 106,329 63,707 83,470

3,605

17.6188.694

.29017.099

.02343.725

30 ONEIDA

Exemptions from Real Property Taxation in New York State Page B.13

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.14

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

34,488,055

3,2291,895 2,298,421

17 3,477156,431 5,634,018

5312,718,712

4,775,9051.17

.0196.79

.03

2.00WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 181,786 124,204 161,625

6,891

13.8486.664

.01016.336

.02036.879

31 ONONDAGA

10,486,181

964676 612,209

4 6538,055 1,442,162

33,369,005

1,314,4121.70

.0195.85

.01

2.43WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 49,643 31,506 39,702

157

12.5355.838

.00113.753

.00232.128

32 ONTARIO

36,365,668

3,0581,677 1,614,214

377 139,71699,190 4,717,933

2810,547,952

4,003,6061.61

.3695.07

.03

2.93WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 139,260 86,135 104,330

72,483

11.0094.439

.38412.974

.19929.005

33 ORANGE

2,056,775

401236 45,088

1 45215,527 595,444

48836,592

193,4501.46

.0195.77

.30

2.47WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 20,460 13,015 16,213

2,158

9.4062.192

.02228.950

.10540.675

34 ORLEANS

9,070,556

1,124690 1,693,124398 29,166

41,777 1,385,17819

4,442,314

1,333,2481.57

.9094.93

.04

2.55WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 59,789 34,222 44,008

1,598

14.69918.666

.32215.271

.01848.975

35 OSWEGO

5,681,167

590814 475,733202 19,072

21,162 759,29629

1,853,538

592,2333.57

.8992.83

.13

2.59WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 39,602 18,428 22,797

7,204

10.4258.374

.33613.365

.12732.626

36 OTSEGO

Page B.14 Exemptions from Real Property Taxation in New York State

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.15

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

14,798,721

1,047484 779,853

93 5,47131,845 2,019,686

33,266,152

458,1201.45

.2895.14

.01

3.13WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 43,158 28,147 33,472

3,022

3.0965.270

.03713.648

.02022.071

37 PUTNAM

13,801,200

1,101872 1,147,568198 23,011

50,427 1,887,1564

5,162,580

2,048,0131.66

.3895.87

.01

2.09WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 64,907 40,738 52,602

56,832

14.8398.315

.16713.674

.41237.407

38 RENSSELAER

41,354,245

1,3512,062 2,696,581

8 32575,233 5,672,705

107011,137,013

2,635,7542.59

.0194.37

1.34

1.69WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 89,283 65,210 79,724

131,648

6.3746.521

.00113.717

.31826.931

39 ROCKLAND

8,731,520

1,6481,062 662,635

520 30,68339,293 1,320,115

244,320,946

2,269,9062.501.22

92.35.06

3.87WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 66,519 33,137 42,547

37,607

25.9977.589

.35115.119

.43149.487

40 ST LAWRENCE

26,193,365

1,881895 796,010

79 35,71871,816 3,520,558

366,816,846

2,461,7141.20

.1196.13

.05

2.52WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 96,869 61,015 74,707

2,846

9.3983.039

.13613.441

.01126.025

41 SARATOGA

12,146,883

1,323735 669,658

18 1,14349,752 1,848,228

134,101,770

1,582,1841.42

.0395.97

.03

2.55WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 58,691 40,487 51,841

557

13.0255.513

.00915.216

.00533.768

42 SCHENECTADY

Exemptions from Real Property Taxation in New York State Page B.15

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.16

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

2,966,226

391324 74,878307 43,883

13,115 439,3414

1,077,293

514,1222.292.17

92.74.03

2.77WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 22,963 10,677 14,141

5,069

17.3332.5241.479

14.811.171

36.319

43 SCHOHARIE

1,557,209

386192 40,218197 16,635

7,943 283,49110

472,744

132,3462.202.26

91.01.11

4.42WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 12,997 6,889 8,728

54

8.4992.5831.068

18.205.004

30.358

44 SCHUYLER

2,990,145

553210 88,588

9 3,74513,424 522,745

381,480,313

856,5961.48

.0694.31

.27

3.89WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 18,018 11,139 14,234

8,639

28.6472.963

.12517.482

.28949.506

45 SENECA

7,256,621

1,410716 267,977160 17,501

39,183 1,331,84319

2,948,698

1,325,9061.73

.3994.44

.05

3.40WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 55,835 31,375 41,488

5,471

18.2723.693

.24118.354

.07540.635

46 STEUBEN

322,570,466

27,2514,790 7,392,5271,684 1,073,940

446,605 33,035,29617

89,323,365

47,817,9151.00

.3592.98

.00

5.67WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 584,266 388,108 480,347

3,687

14.8242.292

.33310.241

.00127.691

47 SUFFOLK

9,376,960

9741,082 552,287

302 19,09323,532 879,108

172,466,747

1,015,3484.181.17

90.83.07

3.76WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 66,444 20,371 25,907

911

10.8285.890

.2049.375

.01026.307

48 SULLIVAN

Page B.16 Exemptions from Real Property Taxation in New York State

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.17

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

3,225,370

454405 94,952101 11,768

18,607 665,97813

1,318,327

544,4642.07

.5295.03

.07

2.32WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 25,858 15,618 19,580

1,165

16.8812.944

.36520.648

.03640.874

49 TIOGA

10,981,228

992910 3,211,620348 28,253

24,429 929,0976

5,118,934

949,4783.411.30

91.55.02

3.72WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 35,044 22,312 26,685

486

8.64629.247

.2578.461

.00446.615

50 TOMPKINS

20,792,457

1,0521,460 893,438

53 25,96356,745 2,586,120

34,856,295

1,350,3272.46

.0995.67

.01

1.77WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 87,159 46,610 59,313

447

6.4944.297

.12512.438

.00223.356

51 ULSTER

11,511,908

923528 409,325

10 2,19123,360 910,307

251,974,816

645,7552.13

.0494.02

.10

3.71WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 46,026 19,363 24,846

7,238

5.6103.556

.0197.908

.06317.155

52 WARREN

5,543,233

576444 138,342

37 5,21324,357 957,996

451,462,760

358,6731.74

.1595.67

.18

2.26WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 35,166 19,145 25,459

2,536

6.4712.496

.09417.282

.04626.388

53 WASHINGTON

5,887,740

1,046565 402,566

0 034,739 1,228,314

132,187,551

554,2871.55

.0095.53

.04

2.88WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 43,418 29,132 36,363

2,384

9.4146.837

.00020.862

.04137.154

54 WAYNE

Exemptions from Real Property Taxation in New York State Page B.17

NUMBER OFPARCELSEXEMPT

COUNTY LEVEL SUMMARY OF EXEMPTIONS, BY TYPE, 2013 ASSESSMENT ROLLSTABLE B3----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

PAGE B.18

COUNTY EXEMPTION TYPE:

TOTALCOUNTYPARCELS

TOTALEQUALIZED

VAL (000)

NUMBER OF

EXEMPTIONS

EXEMPT VALUEAS A PCT OFTOTAL VALUE

EQUALIZEDEXEMPTVAL (000)

PCT OFEXEMPTIONSIN COUNTY

193,908,784

7,2062,920 12,252,981

141 95,969185,098 20,741,808

25662,702,344

29,547,6361.49

.0794.62

.13

3.68WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 258,141 165,915 195,621

63,950

15.2386.319

.05010.697

.03332.336

55 WESTCHESTER

2,962,983

637435 112,622

13 2,75016,535 579,897

91,300,623

604,4502.47

.0793.79

.05

3.61WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 23,978 14,040 17,629

904

20.4003.801

.09319.571

.03143.896

56 WYOMING

2,880,792

348290 159,288

27 68410,837 521,352

2883,692

201,8932.52

.2394.20

.02

3.03WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 15,907 8,396 11,504

475

7.0085.529

.02418.098

.01730.675

57 YATES

1,134,579,551

16,76715,075 54,174,947

63 1,710,443913,937 99,305,793

0371,078,277

215,887,0941.59

.0196.63

.00

1.77WHOLLY EXEMPT, PUBLICLY OWNEDWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSCOUNTY EXEMPTION TOTALS 1,083,392 627,685 945,842

0

19.0284.775

.1518.753

.00032.706

65 NEW YORK CITY

STATEWIDE TOTALWHOLLY EXEMPT, PRIVATELY OWNEDPARTIALLY EXEMPT, PUBLICLY OWNEDPARTIALLY EXEMPT, PRIVATELY OWNEDINVALIDLY CODED EXEMPTIONSSTATE EXEMPTION TOTALS 5,720,634 2,550,090,279 3,502,720

WHOLLY EXEMPT, PUBLICLY OWNED72,865

9,7614,329,050

2,9654,551,677

137,036123,394,168

4,181,138287,714,674

948,947826,870,490

410,631,5631.60

.2195.11

.07

3.01 16.1034.839

.16411.283

.03732.425

Page B.18 Exemptions from Real Property Taxation in New York State

B.19

TABLE B.4

Statewide Summary of Exemptions, by Property Group and Exemption Code, 2013 Assessment Rolls

Pages B.21 – B.32

Exemptions from Real Property Taxation in New York State Page B.19

B.20

Page B.20 Exemptions from Real Property Taxation in New York State

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.21-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP A: RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALS

RPTL 436 20 9,149 9,149 100.0021100 CLERGY - IN TRUST FOR CHURCH .001RPTL 458(5) 14,605 2,330,809 872,857 37.454100_ VETERANS - CHANGE IN LEVEL .106RPTL 458(1) 55,438 22,205,677 7,612,776 34.284110_ VETERANS - ELIGIBLE FUNDS .921RPTL 458(5) 17,082 3,091,927 1,284,196 41.534111_ VETERANS - PRO RATA .155RPTL 458-a 220,010 84,021,054 7,090,174 8.444112_ VETERANS-WARTIME/NONCOMBAT .858RPTL 458-a 174,701 68,297,412 8,719,781 12.774113_ VETERANS-WARTIME/COMBAT 1.055RPTL 458-a 44,936 23,781,087 1,909,564 8.034114_ VETERANS-WARTIME/DISABLED .231RPTL 458-b 6,399 1,004,094 44,876 4.474115_ VETERANS - COLD WAR (10%) .005RPTL 458-b 17,859 5,568,261 370,441 6.654116_ VETERANS - COLD WAR ( 15%) .045RPTL 458-b 1,336 332,280 35,405 10.664117_ VETERANS - COLD WAR (DISABLED) .004RPTL 458(2) 5 922 228 24.7341200 VETERANS-PURCHASE BY SUBSCRP .000RPTL 458(3) 378 123,758 114,285 92.3541300 VETERANS-SERIOUSLY DISABLED .014RPTL 460 5,262 2,316,743 374,689 16.1741400 CLERGY .045RPTL 466-c, 466-f 5,014 2,436,204 226,680 9.304164_ VOL FIREFIGHTER-CERTAIN CNTYS .027RPTL 466 446 63,104 1,774 2.8141657 VOLUNTEER FIREFIGHTER-VILLG .000RPTL 466-a 671 184,102 1,995 1.084166_ VOL FIREFIGHTER-CERTAIN CNTYS .000RPTL 466-b 266 34,361 1,543 4.494167_ VOL FIREFIGHTER-CERTAIN CNTYS .000RPTL 466-c,d,e & g 5,271 2,069,858 164,317 7.944168_ VOL FIREFIGHTER-CERTAIN CNTYS .020RPTL 466-c,d,e,f & g 5,132 1,169,287 77,607 6.644169_ VOL FIREFIGHTER-CERTAIN CNTYS .009RPTL 467 213,900 80,987,080 22,707,255 28.044180_ PERSON AGED 65 YRS OR OLDER 2.746RPTL 467-d 1 704 109 15.4841813 LIVING QUARTERS-SNRS/DISABLD .000RPTL 469 212 91,300 11,188 12.254182_ CERTAIN LIVING QUARTERS .001RPTL 425 518,917 104,816,677 43,721,289 41.7141834 STAR - ENHANCED 5.288RPTL 425 132,604 54,668,382 7,178,459 13.1341836 STAR - ENHANCED CERTAIN SD .868RPTL 425 500 97,085 20,371 20.9841844 STAR - ENHANCED: MFG HOME .003RPTL 425 1,969,377 509,375,917 93,572,343 18.3741854 STAR - BASIC 11.316RPTL 425 656,535 275,669,703 17,030,267 6.1841856 STAR - BASIC CERTAIN SD 2.060RPTL 425 1,475 185,898 39,796 21.4141864 STAR - BASIC:MFG HOME .005RPTL 459 1,904 832,361 85,603 10.284190_ PHYSICALLY DISABLED .010RPTL 459-b 14 6,065 2,582 42.5741910 DISABLED CRIME VICTIMS .000RPTL 459-c 15,007 13,458,225 1,709,293 12.704193_ PERSON W/DISABILTY & LTD INC .207RPTL 421-b 5,639 3,975,604 767,470 19.3041950 1-2 FAMILY DWELLINGS IN NYC .093RPTL 444-a 88 28,838 13,873 48.114196_ HISTORIC PROPERTY .002RPTL 457 438 100,583 29,345 29.174411_ FIRST-TIME HOMEBUYERS .004RPTL 421-f 9,054 3,572,096 265,093 7.424421_ HOME IMPROVEMENTS .032RPTL 421-j 2 372 101 27.1544243 MULT DWELL CAP IMP - CITIES .000RPTL 485-h, 485-i 32 5,411 1,226 22.6644314 RES INVESTMENT - CERT MUNIS .000RPTL 485-h, 485-i 4 647 136 21.024431_ RES INVESTMENT - CERT MUNIS .000RPTL 485-i 80 12,410 3,119 25.1344323 RES INVESTMENT - CERT CITIES .000RPTL 485-j 241 44,576 7,437 16.6844336 RES IMPROVEMENT - CERT MUNIS .001RPTL 485-j,k,l 11 2,267 429 18.9244343 RES INVESTMENT - CERT MUNIS .000RPTL 485-j,k,l 11 2,267 429 18.9244344 RES INVESTMENT - CERT MUNIS .000RPTL 485-m 209 16,291 12,792 78.5244456 VACANT OR NEW - CERTAIN CITIES .002RPTL 485-m 2 446 417 93.5044466 LEED-SILVER-CERTAIN CITIES .000RPTL 487 981 1,071,462 779,090 72.714950_ PRIVATE SOLAR/WIND SYSTEMS .094RPTL 487-a 13 5,612 223 3.9749510 ENERGY CONSERV IMPRV:RESIDNT .000

4,102,082 216,872,072GROUP A TOTAL 26.228

Exemptions from Real Property Taxation in New York State Page B.21

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.22-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP B: PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIES

RPTL 404(1) 13,393 56,624,551 56,496,096 99.7712100 NY STATE OWNED PROPERTY 6.833RPTL 404(2) 3 7,466 7,466 100.0012150 NYS & LOCAL EMPL RETIRE SYS .001RPTL 404(3) 12 32,231 32,231 100.0012200 NYS TEACHERS RETIREMENT SYS .004RPTL 412 4,588 20,114,157 20,028,617 99.5712350 PUBLIC AUTHORITIES- VARIOUS 2.422RPTL 412 328 1,084,505 1,084,505 100.0012360 NYS ENVIRONMNTL FACLTY CORP .131RPTL 412 153 586,316 586,316 100.0012370 MISC LOCAL TRANSP PUB AUTH .071RPTL 412 50 9,466 9,466 100.0012380 CENTRL NY REGION TRANS AUTH .001BNKG L 420-e 1 3,437 3,437 100.0012400 NYS SAVINGS & LOAN INS FUND .000EDUC L 657 18 828,724 828,724 100.0012430 NYS HIGHER EDUC SERVCE CORP .100GEN MUNY L 317 3 1,168 1,033 88.4412440 NYS CULTURAL RESOURCES TRST .000MCK UCON L 7421 5 4,889 4,889 100.0012450 NYS MED CARE FACLTY FINANCE .001MCK UCON L 4413 44 36,875 36,875 100.0017650 FACILITIES DEVELOPMENT CORP .005RPTL 536 1,423 1,402,089 1,402,918 100.0632301 NYS LAND:SCHOOL PURPSE TAXBL .170

20,021 80,522,573GROUP B TOTAL 9.738

Page B.22 Exemptions from Real Property Taxation in New York State

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.23-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP C: PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTS

RPTL 410 171 316,995 316,995 100.0010100 SPECIAL DIST USE:OTHER OWNER .038RPTL 410-a 63 22,933 22,933 100.001011_ SEWAGE/WATER NOT IN DISTRICT .003GEN MUNY L 120-u(10) 6 1,830 1,830 100.0010200 PUBLIC EMERGENCY WATER PIPES .000RPTL 406(1) 19,413 22,847,532 22,687,850 99.3013100 COUNTY OWNED: (GENERALLY) 2.744RPTL 446 26 44,866 44,866 100.0013110 COUNTY OWNED: CEMETERY .005GEN MUNY L 411 41 481,978 481,978 100.0013120 CO. OWNED:REVENUE-PRODUCING .058RPTL 406(2) 18 3,010 3,010 100.001323_ COUNTY PROP OUTSIDE COUNTY .000RPTL 406(3) 73 119,390 119,390 100.001324_ CO. SEWER/WATER OUTSIDE CO. .014RPTL 406(1) 27,380 118,393,822 117,660,655 99.3813350 CITY OWNED PROP (GENERALLY) 14.230RPTL 406(4) 58 642,305 553,497 86.1713360 NYC WATER SUPPLY AQUEDUCTS .067RPTL 446 68 99,466 99,466 100.0013370 CITY OWNED: CEMETERY .012GEN MUNY L 411 9 3,483 2,035 58.4313380 CITY OWNED:REVENUE PRODUCING .000RPTL 406(2) 60 13,842 14,888 107.561343_ CITY PROPERTY OUTSIDE CITY .002RPTL 406(3) 213 290,978 287,189 98.701344_ CITY SEWER/WATER NOT IN CITY .035RPTL 406(7) 223 83,877 83,877 100.0013450 CITY AIRFIELD OUTSIDE CITY .010RPTL 406(1) 31,532 16,942,380 16,916,835 99.8513500 TOWN OWNED PROP (GENERALLY) 2.046RPTL 446 1,494 51,135 51,135 100.0013510 TOWN OWNED: CEMETERY .006GEN MUNY L 411 8 2,732 829 30.3413520 TOWN OWNED:REVENUE PRODUCING .000RPTL 406(2) 113 25,859 25,859 100.001357_ TOWN PROPERTY OUTSIDE TOWN .003RPTL 406(3) 68 57,214 57,214 100.001359_ TOWN SEWER/WATER NOT IN TOWN .007RPTL 406(1) 11,126 5,922,029 5,895,794 99.5613650 VILLAGE OWNED (GENERALLY) .713RPTL 446 156 20,812 20,812 100.0013660 VILLAGE OWNED: CEMETERY .003GEN MUNY L 411 8 262 262 100.0013670 VILLGE OWNED:REVENU PRODUCNG .000RPTL 406(2) 146 30,000 30,000 100.001373_ VILLAGE PROP OUTSIDE VILLAGE .004RPTL 406(3) 597 208,774 204,768 98.081374_ VILLG SEWER/WATER NOT IN VILLG .025RPTL 406(7) 17 2,337 2,337 100.0013750 VILLG AIRFIELD OUTSIDE VILLG .000RPTL 408 5,497 37,953,851 37,940,355 99.9613800 SCHOOL DISTRICT PROPERTY 4.588EN CON LAW 15-1909(4) 26 466 466 100.0013810 DRAINAGE IMPROVEMENT DISTRCT .000EN CON LAW 15-2309 8 174 174 100.0013820 RIVER IMPROVEMENT DISTRICT .000RPTL 410-a 12 4,650 4,650 100.001383_ SPECIAL DISTRICT:NOT IN DIST .001RPTL 410-b 7 25,253 25,253 100.001384_ SPECIAL WATER DIST:OSWEGO CO .003RPTL 408 162 503,259 503,259 100.0013850 BOCES PROPERTY .061ED L 2853 6 5,758 5,758 100.0013860 CHARTER SCHOOL - REGENTS INC .001RPTL 410 1,505 1,483,722 1,483,911 100.0113870 SPECIAL DISTRICT PROPERTY .180TRANS L 64 3 4,585 4,585 100.0013880 UTICA TRANSIT AUTHORITY PROP .001RPTL 412 739 1,025,607 1,014,286 98.9013890 MISC LOCAL PUBLIC AUTHORITY .123EDUC L 468 28 1,376,914 1,374,508 99.8313920 NYC EDUCATNAL CONSTRCTN FUND .166GEN MUNY L 327 15 175,699 175,699 100.0013940 NYC CULTURAL RESOURCES TRUST .021MCK UCON L 7400 40 4,058,258 4,055,099 99.9213950 NYC HEALTH & HOSPITAL CORP .490RACING L 513 36 35,436 35,436 100.0013970 REGIONAL OTB CORPORATION .004RPTL 412 614 1,471,644 1,435,382 97.5414000 SPECIFIC LOCAL PUBLIC AUTHTY .174RPTL 412 28 19,106 19,106 100.001402_ SPECIFIC LOCAL PUBLIC AUTHTY .002RPTL 487 26 5,798 833 14.373030_ PUBLIC SOLAR/WIND SYSTEMS .000RPTL 406(5) 2,072 148,140 148,492 100.243320_ TAX SALE - COUNTY OWNED .018RPTL 406(5) 720 35,083 36,068 102.813340_ TAX SALE - CITY OWNED .004RPTL 406(5) 73 2,783 2,783 100.003355_ TAX SALE - TOWN OWNED .000

Exemptions from Real Property Taxation in New York State Page B.23

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.24-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP C: PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSCONT'D

RPTL 406(5) 12 278 278 100.003370_ TAX SALE - VILLAGE OWNED .000

104,716 213,852,685GROUP C TOTAL 25.863

Page B.24 Exemptions from Real Property Taxation in New York State

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.25-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP D: PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBES

RPTL 400(1) 2,122 21,076,064 21,051,183 99.8814100 USA OWNED (GENERALLY) 2.546STATE L 54 390 2,400,947 2,400,597 99.9914110 USA OWNED - SPECIFIED USES .290STATE L 59-g 12 14,669 14,283 97.3714120 USA OWNED - DEFENSE PURPOSES .002RPTL 418 312 1,471,167 1,401,823 95.2914200 FOREIGN GOVT: EMBASSY .170

87 346,044 325,607 94.0914210 FOREIGN GOVT: CONSULATE VIENNA CON CONSULAR .0395 7,451 7,451 100.0014220 FOREIGN GOVT: MISSION VIENNA CON DIPLOMATIC .001

RPTL 454 939 355,170 355,170 100.0014300 INDIAN RESERVATION .043RPTL 416 6 629,952 617,110 97.9614400 U.N. OR SIMILAR ORGANIZATION .075MCK UCON L 9613 8 310,282 271,691 87.5614410 U.N. DEVELOPMENT DISTRICT .033MCK UCON L 6635 35 20,272,658 20,272,658 100.0014620 NY&NJ PORT AUTH-AIR TERMINAL 2.452MCK UCON L 6515 123 7,707,578 7,707,399 100.0014640 NY&NJ PORT AUTH-BRIDGE/TUNNL .932

4,039 54,424,972GROUP D TOTAL 6.582

Exemptions from Real Property Taxation in New York State Page B.25

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.26-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP E: PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIES

RPTL 462 4,055 2,765,276 2,011,658 72.7521600 CLERGY RESIDENCE .243RPTL 420-a 24,087 26,787,181 25,492,029 95.1725110 NONPROF ORGNZTN-RELIGIOUS 3.083RPTL 420-a 8,000 33,136,413 32,650,563 98.5325120 NONPROF ORGNZTN-EDUCATIONAL 3.949RPTL 420-a 6,451 8,341,604 7,938,088 95.1625130 NONPROF ORGNZTN-CHARITABLE .960RPTL 420-a 2,657 22,037,803 21,503,992 97.5825210 NONPROF ORGNZTN-HOSPITAL 2.601RPTL 420-a 3,763 2,971,504 2,957,602 99.5325230 NONPROF ORG-MORAL/MENTAL IMP .358RPTL 420-b 6,817 5,844,470 5,734,250 98.112530_ NONPROF ORGNZTN-VARIOUS USES .694RPTL 428 207 153,805 153,433 99.7625400 FRATERNAL ORGANIZATION .019RPTL 486 149 416,079 407,646 97.9725500 NONPROFIT MEDICAL OR DENTAL .049RPTL 486-a 138 278,957 272,077 97.5325600 NONPROFIT HEALTH MAINT ORG .033RPTL 440 3 1,480 1,480 100.0025700 INFANT HOME .000NPCL 1608 6 137 137 100.0025900 LAND BANKS .000SPECIAL ACTS 1 473,041 473,041 100.0026000 PRE-1902 SPECIAL EXEMPTIONS .057RPTL 450 249 125,973 125,973 100.0026050 AGRICULTURAL SOCIETY .015RPTL 452 1,110 308,291 301,418 97.7726100 VETERANS ORGANIZATION .037SOC SERV L 472-p 1 185 185 100.0026200 BERKSHIRE FARM CTR FOR YOUTH .000RPTL 444 467 173,400 173,287 99.9326250 HISTORICAL SOCIETY .021RPTL 430 1,576 4,861,086 4,823,740 99.232630_ INTERDENOMINATIONAL CENTER .583RPTL 468 17 4,251 4,251 100.0026350 FIRE PATROL & SALVAGE CORPS .001RPTL 464(2) 3,300 1,590,804 1,588,812 99.8726400 VOLUNTEER FIRE COMP OR DEPT .192RPTL 424 9 32,148 31,375 97.6026500 NYC INST OF ARTS & SCIENCE .004RPTL 446 5,735 3,206,644 3,203,193 99.8927350 CEMETERY - PRIVATE .387RPTL 488 7 3,454 3,454 100.0027400 PRIVAT NONPROFIT RETIRE SYS .000RPTL 426 18 612,335 607,212 99.1629150 OPERA HOUSE .073RPTL 438 89 596,417 590,498 99.0129300 HOSPITAL CORP: CITY BENEFIT .071RPTL 438 82 80,090 79,859 99.712935_ TRUSTEES-HOSP,LIBR,PLAYGRND .010RPTL 434 12 296,010 296,010 100.002945_ MUSIC ACADEMY: POP > 175,000 .036RPTL 427 52 605,243 604,920 99.9529500 PERFORMING ARTS BUILDINGS .073RPTL 442 15 5,258 5,170 98.3329650 SOLDIER MONUMENT CORPORATN .001RPTL 464(1) 37 364,870 15,055 4.1346450 ASSOC OF VOLUNT FIREFIGHTERS .002RPTL 432 10 19,563 19,489 99.6249200 THEATER CORP:ACT OF CONGRESS .002

69,120 112,069,897GROUP E TOTAL 13.554

Page B.26 Exemptions from Real Property Taxation in New York State

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.27-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP F: INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTY

MCK UCON L 6611 7 82,852 82,852 100.0014610 NY&NJ PORT AUTH-WORLD TRADE .010RAP TRAN L 103 364 14,357,928 12,923,732 90.0117010 NYC OWNED RAILROAD PROPERTY 1.563RPTL 412-a 6,651 32,861,866 32,576,694 99.1318020 MUNICIPAL INDUST DEVEL AGNCY 3.940MCK UCON L 6272 303 4,907,311 4,896,201 99.7718180 NYS URBAN DEV CORP-NON HSNG .592RPTL 456 831 984,505 980,817 99.6319950 MUNICIPAL RAILROAD .119RPTL 489-d&dd 223 273,613 272,336 99.5327200 RAILROAD - WHOLLY EXEMPT .033U S PUB L 45-546b 37 1,501,011 1,500,910 99.9927250 RAILROAD - AMTRAK .182RPTL 485 24 3,338,983 3,339,124 100.002745_ ELECTRIC GENERATING FACILITIES .404RPTL 485-d 110 209,507 209,507 100.0027500 WATERWORKS CORP IN NYC .025RPTL 485-c 1 983 983 100.0027550 STEEL MFG:IN CITY POP>49999 .000RPTL 1138 165 7,495 7,730 103.142970_ PROPERTY WDRAWN FM FORECLOSE .001RPTL 485-n 7 1,706 384 22.514449_ RES COMM CERTAIN COUNTIES .000RPTL 489-d&dd 406 598,771 373,790 62.4347200 RAILROAD: PARTIALLY EXEMPT .045RPTL 485-a 76 98,441 79,760 81.024759_ MIXED-USE PROP IN CERT CITIES .010RPTL 485-b 626 1,839,555 173,296 9.424760_ BUSNS INVEST:NOT NYC,<8/5/97 .021RPTL 485-b 5,536 7,651,535 1,007,615 13.174761_ BUSNS INVEST:NOT NYC,>8/4/97 .122RPTL 489-bbbb 6,598 41,294,558 15,736,646 38.1147660 IND/COMM-NYC FINANCE CERTIF 1.903RPTL 485-e 1,114 1,002,435 589,587 58.824767_ IMPROVEMENTS IN EMPIRE ZONES .071RPTL 479 19 8,367 137 1.6447700 FALLOUT SHELTER FACILITIES .000RPTL 485-g 43 1,457 656 45.024771_ RES'L SUBDVSN INFRASTRUCTURE .000RPTL 459-a 8 1,942 195 10.044780_ IMPROVED PROP PURSNT TO ADA .000RPTL 477-a 35 3,867,356 173,649 4.4947900 AIR POLLUTION CONTROL FACLTY .021RPTL 429 1 418,806 418,806 100.0049000 ARENA USED BY NHL & NBA: NYC .051RPTL 477 65 2,970,041 185,224 6.2449530 INDUSTRIAL WASTE TREATMENT .022

23,250 75,530,631GROUP F TOTAL 9.135

Exemptions from Real Property Taxation in New York State Page B.27

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.28-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP G: URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)

GEN MUNY L 506 938 2,708,923 2,468,153 91.1118040 URBAN RENEWAL: MUNICPL OWNED .299GEN MUNY L 555&560 800 184,069 184,069 100.0018060 URBAN RENEWAL: AGENCY OWNED .022PUB HSNG L 52(3)&(5) 2,116 8,585,621 8,507,800 99.0918080 MUNI HOUSNG AUTH: FED/MUNI $ 1.029P H FI L 36-a(2) 119 169,326 169,326 100.0018100 MUNI HSNG PROJ ACQ FROM PRIV .021P H FI L 45-b,c, 53 399 292,145 292,145 100.0018120 NYS HOUSING FINANCE AGENCY .035MCK UCON L 6272 31 76,080 76,080 100.0018130 NYS URBAN DEV CORP-HOUS PROJ .009MCK UCON L 6369 5 17,602 17,602 100.0018190 NYS PROJECT FINANCE AGENCY .002P H FI L 663 1 7 7 100.0018300 NYC HOUSING DEVELOPMENT CORP .000RPTL 400(2) 21 247,225 247,225 100.0018600 USA:UNDER PURCHASE CONTRACT .030RPTL 420-c 1,256 2,485,030 2,444,041 98.3525800 LOW INCOME HOUSING IN NYC .296RPTL 422 194 540,823 539,685 99.7928100 NONPROFIT HSNG-SPECIFIC USE .065RPTL 422 301 744,065 742,111 99.742811_ NONPROFIT HSNG-SPECIFIC USE .090RPTL 422 285 1,076,104 1,072,520 99.6728120 NONPROFIT HSNG-SPECIFIC USE .130P H FI L 260 253 81,584 81,438 99.8228220 COMUNITY DEV CORP-URBN RENWL .010CLS UCON L CH 270 13 18,649 18,399 98.6628240 NONPROFIT:HSNG,RESRCH,LOANS .002RPTL 422 149 614,379 614,379 100.0028520 NONPROFIT NURSING HOME CO .074RPTL 422 673 275,962 275,962 100.0028540 NONPROFIT HSNG:MENTAL DISABL .033RPTL 422 88 230,725 230,542 99.9228550 NONPROFIT HSNG:SR CITZEN CTR .028PUB HSNG L 52(4)&(5) 128 1,874,286 1,865,039 99.5138260 MUNI HOUSNG AUTH:NYS AIDED .226P H FI L 36-a(4) 3 12,009 11,571 96.353860_ MUNI HSNG AUTH:SOLD/LEASED .001RPTL 421-e 280 134,982 112,095 83.044198_ LOW/MODERATE INCOME HOUSING .014P H FI L 211 2 7,490 1,717 22.924800_ URBAN RENWL:URBAN REDEV CORP .000RPTL 489 21,737 6,533,546 3,644,860 55.794807_ MULTIPLE DWELLINGS:IMPROVMNT .441GEN MUNY L 696 10,195 4,969,722 2,627,270 52.874810_ URBAN DEVEL ACTION AREA PROJ .318PUB HSNG L 58(3) 1 1,301 1,301 100.004840_ MUNI HOUSING AUTH:PROJ SOLD .000P H FI L 33(1)(a) 10 33,038 26,754 80.984851_ LTD PROFIT HSNG CO:PRTLY 422 .003P H FI L 93,97,556 24 221,241 228,342 103.214854_ LTD DIVIDND HSNG CO:UDC SUB .028P H FI L 33,556,654-a 332 5,701,418 5,565,029 97.614865_ LTD PROFIT HSNG CO:VARIOUS .673P H FI L 577,654-a 825 1,975,918 1,914,167 96.874866_ HOUSNG DEVEL FUND CO:UDC .232P H FI L 125 & 127 771 3,110,069 2,962,759 95.264867_ REDEVELOP HSNG CO:FIRST EX .358RPTL 423 5 16,898 16,804 99.444869_ REDEVELOP HSNG CO:PHASEOUT .002P H FI L 1106-h 1,767 1,938,203 1,371,989 70.7948743 LOW-INCM TURNKY/ENHCED HSNG .166RPTL 421-a 71,950 35,756,054 26,431,746 73.9248800 NEW MULTIPLE DWELLINGS: NYC 3.197RPTL 421-g 2,568 2,169,308 805,316 37.1248820 MULTI DWELLING: NYC CONVRSNS .097

118,240 65,568,243GROUP G TOTAL 7.930

Page B.28 Exemptions from Real Property Taxation in New York State

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.29-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP H: AGRICULTURAL AND FOREST PROPERTY

RPTL 534 4,934 694,276 695,520 100.1832252 NYS OWNED REFORESTED LAND .084RPTL 406(6) 370 18,450 17,636 95.5933302 COUNTY REFORESTATION LAND .002RPTL 483 7,381 2,150,827 498,331 23.1741700 AGRICULTURAL BUILDING .060AG-MKTS L 305 71,478 13,700,909 4,281,841 31.2541720 AGRICULTURAL DIST. (NYS,CO) .518AG-MKTS L 306 9,771 2,013,196 655,012 32.5441730 AGRICULTURL LAND NOT IN DIST .079AG-MKTS L 305(7) 150 30,280 2,199 7.2641750 ORCHARDS OR VINEYARDS .000RPTL 483-a 5,523 1,678,446 94,691 5.6442100 SILOS, STORAGE TANKS, ETC. .012RPTL 483-b 4 1,420 75 5.284211_ HISTORIC BARNS .000RPTL 483-c 483 119,410 17,255 14.4542120 TEMPORARY GREENHOUSES .002RPTL 483-d 346 130,138 18,777 14.4342130 FARM OR FOOD PROC LABOR CAMP .002RPTL 480 890 285,243 116,437 40.8247450 FORESTLAND UNDER FISHER ACT .014RPTL 480-a 5,831 1,592,121 676,411 42.4847460 FORESTLAND CERTIF AFTER 9/74 .082RPTL 491 36 2,839 1,419 49.984747_ CONS EASMT 15-29 YR .000RPTL 491 2 249 187 75.104748_ CONS EASMT 30-49 YR .000RPTL 491 3 463 393 84.884749_ CONS EASMT 50-75 YR .000RPTL 485 42 8,739 4,286 49.044750_ BUSINESS CERTIFIED BY NYSBEA .001

107,244 7,080,470GROUP H TOTAL .856

Exemptions from Real Property Taxation in New York State Page B.29

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.30-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP I: INVALIDLY CODED EXEMPTIONS

2 185 0 .0000001 **** INVALID CODE **** .0001 2 2 100.0014304 **** INVALID CODE **** .0001 55 55 100.0018027 **** INVALID CODE **** .0001 11 11 100.0020100 **** INVALID CODE **** .000

14 3,192 3,002 94.0525100 **** INVALID CODE **** .0001 213 213 100.0025123 **** INVALID CODE **** .000

19 27,054 27,054 100.0025200 **** INVALID CODE **** .00323 6,457 6,450 99.8925220 **** INVALID CODE **** .0011 1,202 1,161 96.5925310 **** INVALID CODE **** .0001 92 92 100.0026150 **** INVALID CODE **** .0002 472 472 100.0026600 **** INVALID CODE **** .000

21 65 65 100.0032251 **** INVALID CODE **** .00014 36 36 100.0032255 **** INVALID CODE **** .0007 0 0 .0032256 **** INVALID CODE **** .000

11 140,284 136,413 97.2432304 **** INVALID CODE **** .0173 17,354 17,354 100.0032305 **** INVALID CODE **** .0021 17,274 17,274 100.0032306 **** INVALID CODE **** .0021 536 536 100.0033750 **** INVALID CODE **** .000

29 3,038 2,533 83.3833800 **** INVALID CODE **** .0001 473 373 78.8640006 **** INVALID CODE **** .0009 2,164 904 41.7741190 **** INVALID CODE **** .0001 128 1 .7841407 **** INVALID CODE **** .000

40 1,149 1,149 100.0041500 **** INVALID CODE **** .0002 1,317 184 13.9741584 **** INVALID CODE **** .000

144 44,239 4,435 10.0341631 **** INVALID CODE **** .0011 196 3 1.5341650 **** INVALID CODE **** .0004 450 70 15.5641710 **** INVALID CODE **** .0002 299 109 36.4541810 **** INVALID CODE **** .0001 8 8 100.0041811 **** INVALID CODE **** .0001 1,580 190 12.0341830 **** INVALID CODE **** .0001 184 184 100.0041832 **** INVALID CODE **** .0001 260 70 26.9241926 **** INVALID CODE **** .0001 407 9 2.2142131 **** INVALID CODE **** .000

31 5,175 1,018 19.6743313 **** INVALID CODE **** .00076 976 126 12.9144440 **** INVALID CODE **** .000

1 329 266 80.8547280 **** INVALID CODE **** .0001 589 581 98.6447650 **** INVALID CODE **** .0007 289 289 100.0047750 **** INVALID CODE **** .0001 3,023 864 28.5848240 **** INVALID CODE **** .0001 32,967 32,967 100.0048250 **** INVALID CODE **** .004

15 38,132 37,192 97.5348600 **** INVALID CODE **** .00516 61,640 34,702 56.3049560 **** INVALID CODE **** .0041 6,598 6,598 100.0049600 **** INVALID CODE **** .001

1,330 459,411 450,226 98.0050000 **** INVALID CODE **** .0541 149 149 100.0050002 **** INVALID CODE **** .0001 149 149 100.0050003 **** INVALID CODE **** .0001 149 149 100.0050004 **** INVALID CODE **** .000

378 67,976 41,642 61.2651000 **** INVALID CODE **** .0053 5,367 5,055 94.1951100 **** INVALID CODE **** .001

Page B.30 Exemptions from Real Property Taxation in New York State

TABLE B4 STATEWIDE SUMMARY OF EXEMPTIONS, BY PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.31-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

LAW REFERENCE:NUMBER

OF EXEMPTIONSLAW SECTION

PERCENTOF

VALUEEXEMPTGROUP

PROPERTY TAX EXEMPTION:CODE DESCRIPTION

TOTAL EQVALUE OF

EXEMPT PCLS(000)

TOTAL EQVALUE OF

EXEMPTIONS(000)

PCT OFTTL

STATE EXVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

GROUP I: INVALIDLY CODED EXEMPTIONSCONT'D

198 33,438 15,047 45.0051102 **** INVALID CODE **** .00227 92,406 52,711 57.0451103 **** INVALID CODE **** .00632 5,158 2,321 45.0051105 **** INVALID CODE **** .000

447 100,714 45,944 45.6252002 **** INVALID CODE **** .00634 13,866 447 3.2254210 **** INVALID CODE **** .0001 481 92 19.1371854 **** INVALID CODE **** .000

2,965 948,947GROUP I TOTAL .115

4,551,677 826,870,490STATEWIDE TOTALS

Exemptions from Real Property Taxation in New York State Page B.31

B.32

Page B.32 Exemptions from Real Property Taxation in New York State

B.33

TABLE B.5

Summary of Exemptions, by County, Property Group, and Exemption Code, 2013 Assessment Rolls

Pages B.35 - End

Exemptions from Real Property Taxation in New York State Page B.33

B.34

Page B.34 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.35

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALBANY MUNICIPALITIES13

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 1,411 246,011 121,849 49.53 .9284110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 55 8,319 3,855 46.35 .0294111_ VETERANS - PRO RATA RPTL 458(5) 160 27,274 13,564 49.73 .1034112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 4,769 885,653 121,360 13.70 .9244113_ VETERANS-WARTIME/COMBAT RPTL 458-a 4,004 730,903 167,212 22.88 1.2734114_ VETERANS-WARTIME/DISABLED RPTL 458-a 917 167,690 35,531 21.19 .2714116_ VETERANS - COLD WAR (15%) RPTL 458-b 507 101,455 7,989 7.87 .0614117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 43 7,548 923 12.23 .00741300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 8 2,412 2,427 100.65 .01941400 CLERGY RPTL 460 81 17,193 303 1.76 .00241657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 6 860 4 .50 .0004169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 1 164 3 1.83 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 5,369 798,733 307,089 38.45 2.3384182_ CERTAIN LIVING QUARTERS RPTL 469 1 321 48 15.00 .00041834 STAR - ENHANCED RPTL 425 13,065 2,157,822 810,953 37.58 6.17341854 STAR - BASIC RPTL 425 53,058 10,788,074 1,614,532 14.97 12.29041864 STAR - BASIC:MFG HOME RPTL 425 1 50 12 24.45 .0004190_ PHYSICALLY DISABLED RPTL 459 11 2,686 266 9.90 .0024193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 317 41,924 19,066 45.48 .1454196_ HISTORIC PROPERTY RPTL 444-a 19 5,453 3,949 72.42 .0304411_ FIRST-TIME HOMEBUYERS RPTL 457 10 1,825 451 24.71 .0034421_ HOME IMPROVEMENTS RPTL 421-f 7 1,419 141 9.94 .0014950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 10 2,506 282 11.27 .00249510 ENERGY CONSERV IMPRV:RESIDNT RPTL 487-a 11 2,657 153 5.77 .001

GROUP A TOTAL 83,841 3,231,962 24.603

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 380 3,976,352 3,976,352 100.00 30.26912200 NYS TEACHERS RETIREMENT SYS RPTL 404(3) 6 31,031 31,031 100.00 .23612350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 3 54,476 54,476 100.00 .41512360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 27 32,617 32,617 100.00 .24812370 MISC LOCAL TRANSP PUB AUTH RPTL 412 3 8,524 8,524 100.00 .06512380 CENTRL NY REGION TRANS AUTH RPTL 412 50 9,466 9,466 100.00 .072

GROUP B TOTAL 469 4,112,466 31.305

Exemptions from Real Property Taxation in New York State Page B.35

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.36

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALBANY MUNICIPALITIES13

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 339 519,383 517,843 99.70 3.94213110 COUNTY OWNED: CEMETERY RPTL 446 8 44,706 44,706 100.00 .34013350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 771 358,025 358,025 100.00 2.7251343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 1 10 10 100.00 .0001344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 2 5,278 5,286 100.16 .04013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 563 221,669 221,157 99.77 1.68413510 TOWN OWNED: CEMETERY RPTL 446 10 163 163 100.00 .00113650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 134 43,167 43,167 100.00 .32913800 SCHOOL DISTRICT PROPERTY RPTL 408 119 512,597 511,200 99.73 3.89113850 BOCES PROPERTY RPTL 408 2 18,243 18,243 100.00 .13913870 SPECIAL DISTRICT PROPERTY RPTL 410 10 12,517 12,517 100.00 .09513890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 15 3,306 3,306 100.00 .02513970 REGIONAL OTB CORPORATION RACING L 513 1 3,133 3,133 100.00 .02414000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 116 95,516 95,307 99.78 .7263320_ TAX SALE - COUNTY OWNED RPTL 406(5) 21 808 808 100.01 .006

GROUP C TOTAL 2,112 1,834,871 13.968

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 40 541,048 541,048 100.00 4.11914110 USA OWNED - SPECIFIED USES STATE L 54 11 31,364 31,364 100.00 .239

GROUP D TOTAL 51 572,412 4.357

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 43 16,672 16,672 100.00 .12725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 598 400,301 399,295 99.75 3.04025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 312 570,617 567,529 99.46 4.32025130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 177 66,137 66,137 100.00 .50425210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 75 641,812 640,603 99.81 4.87625230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 569 167,189 166,809 99.77 1.2702530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 126 54,964 52,665 95.82 .40125400 FRATERNAL ORGANIZATION RPTL 428 4 2,220 2,220 100.00 .01726050 AGRICULTURAL SOCIETY RPTL 450 14 2,846 2,846 100.00 .02226100 VETERANS ORGANIZATION RPTL 452 25 6,616 6,569 99.28 .05026250 HISTORICAL SOCIETY RPTL 444 6 1,408 1,408 100.00 .01126400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 71 43,095 43,095 100.00 .328

Page B.36 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.37

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALBANY MUNICIPALITIES13 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

27350 CEMETERY - PRIVATE RPTL 446 84 66,726 66,726 100.00 .50829150 OPERA HOUSE RPTL 426 1 1,515 1,515 100.00 .0122935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 21 15,072 15,072 100.00 .11546450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 1 106 106 100.00 .001

GROUP E TOTAL 2,127 2,049,267 15.600

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 114 405,372 405,372 100.00 3.08618180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 3 33,788 33,788 100.00 .25747200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 27 28,152 21,099 74.94 .1614759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 22 8,407 7,015 83.43 .0534761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 76 362,346 40,434 11.16 .3084767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 38 100,033 77,077 77.05 .58747700 FALLOUT SHELTER FACILITIES RPTL 479 1 344 3 .95 .00049530 INDUSTRIAL WASTE TREATMENT RPTL 477 4 34,448 2,651 7.70 .020

GROUP F TOTAL 285 587,439 4.472

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 204 336,290 336,290 100.00 2.56018060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 82 1,798 1,798 100.00 .01418080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 8 49,595 49,595 100.00 .37828100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 2,238 2,238 100.00 .0172811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 17,449 16,737 95.92 .12728120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 27,593 27,593 100.00 .21028520 NONPROFIT NURSING HOME CO RPTL 422 23 203,619 203,619 100.00 1.55028540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 23 7,128 7,128 100.00 .05428550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 2 309 309 100.00 .0024198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 60 8,841 6,980 78.95 .0534866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 3 9,773 9,509 97.31 .0724867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 6,610 6,423 97.17 .0494869_ REDEVELOP HSNG CO:PHASEOUT RPTL 423 2 11,604 11,604 100.00 .08848743 LOW-INCM TURNKY/ENHCED HSNG P H FI L 1106-h 1 4,128 263 6.38 .002

GROUP G TOTAL 423 680,086 5.177

Exemptions from Real Property Taxation in New York State Page B.37

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.38

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALBANY MUNICIPALITIES13

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 19 5,908 5,908 100.00 .04541700 AGRICULTURAL BUILDING RPTL 483 73 24,921 4,694 18.84 .03641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 634 113,877 26,281 23.08 .20041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 99 33,785 18,189 53.84 .13942100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 7 2,795 71 2.54 .00142130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 4 1,943 250 12.87 .00247460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 11 966 454 47.01 .004

GROUP H TOTAL 847 55,847 .42590,164 13,136,717

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.38 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.39

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALLEGANY MUNICIPALITIES29

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 5 839 839 100.00 .0604110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 136 9,176 423 4.61 .0304112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,290 93,216 8,259 8.86 .5944113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,126 77,982 11,909 15.27 .8574114_ VETERANS-WARTIME/DISABLED RPTL 458-a 376 27,134 5,122 18.88 .3694115_ VETERANS - COLD WAR (10%) RPTL 458-b 117 8,452 443 5.24 .0324117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 7 425 56 13.26 .00441300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 155 155 100.00 .01141400 CLERGY RPTL 460 36 3,302 57 1.74 .0044180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,076 63,402 22,683 35.78 1.63241834 STAR - ENHANCED RPTL 425 3,530 246,823 182,501 73.94 13.13241844 STAR - ENHANCED: MFG HOME RPTL 425 10 963 305 31.68 .02241854 STAR - BASIC RPTL 425 9,065 652,524 265,551 40.70 19.10841864 STAR - BASIC:MFG HOME RPTL 425 34 2,228 580 26.04 .0424411_ FIRST-TIME HOMEBUYERS RPTL 457 5 453 132 29.07 .0104950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 335 16 4.89 .001

GROUP A TOTAL 16,817 499,031 35.909

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 184 143,577 143,577 100.00 10.33132301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 2 0 0 .00 .000

GROUP B TOTAL 186 143,577 10.331

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 53 9,049 9,049 100.00 .65113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 229 33,619 33,619 100.00 2.41913510 TOWN OWNED: CEMETERY RPTL 446 122 3,708 3,708 100.00 .26713650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 136 47,146 47,146 100.00 3.39313660 VILLAGE OWNED: CEMETERY RPTL 446 29 762 762 100.00 .05513750 VILLG AIRFIELD OUTSIDE VILLG RPTL 406(7) 11 1,764 1,764 100.00 .12713800 SCHOOL DISTRICT PROPERTY RPTL 408 90 131,141 131,141 100.00 9.43713850 BOCES PROPERTY RPTL 408 2 4,062 4,062 100.00 .29213870 SPECIAL DISTRICT PROPERTY RPTL 410 7 9,498 9,498 100.00 .68313890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 15 5,797 5,797 100.00 .417

Exemptions from Real Property Taxation in New York State Page B.39

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.40

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALLEGANY MUNICIPALITIES29 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

14000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 12 6,869 6,869 100.00 .494

GROUP C TOTAL 706 253,415 18.235

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 5 893 893 100.00 .06414300 INDIAN RESERVATION RPTL 454 1 1,683 1,683 100.00 .121

GROUP D TOTAL 6 2,576 .185

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 11 981 981 100.00 .07125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 239 34,162 34,162 100.00 2.45825120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 147 277,367 277,358 100.00 19.95825130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 16 1,349 1,349 100.00 .09725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 19 8,101 8,101 100.00 .58325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 24 4,820 4,820 100.00 .3472530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 53 2,509 2,509 100.00 .18125400 FRATERNAL ORGANIZATION RPTL 428 14 830 830 100.00 .06026050 AGRICULTURAL SOCIETY RPTL 450 9 504 504 100.00 .03626100 VETERANS ORGANIZATION RPTL 452 17 1,628 1,628 100.00 .11726250 HISTORICAL SOCIETY RPTL 444 4 188 188 100.00 .01426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 41 4,110 4,110 100.00 .296

GROUP E TOTAL 594 336,540 24.216

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 17 50,214 50,214 100.00 3.6134760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 1 46 7 15.15 .0014761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 66 9,137 1,726 18.89 .1244767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 19 3,977 2,545 63.99 .183

GROUP F TOTAL 103 54,492 3.921

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 2 2,070 2,053 99.15 .148

GROUP G TOTAL 2 2,053 .148

Page B.40 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.41

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ALLEGANY MUNICIPALITIES29

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 358 46,882 46,882 100.00 3.37433302 COUNTY REFORESTATION LAND RPTL 406(6) 21 1,071 1,071 100.00 .07741700 AGRICULTURAL BUILDING RPTL 483 153 21,899 6,380 29.14 .45941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 933 88,148 15,476 17.56 1.11441730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 311 25,362 5,212 20.55 .37542100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 23 3,677 293 7.98 .02142120 TEMPORARY GREENHOUSES RPTL 483-c 6 755 131 17.32 .00947450 FORESTLAND UNDER FISHER ACT RPTL 480 46 4,305 1,862 43.25 .13447460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 40 3,802 1,693 44.54 .122

GROUP H TOTAL 1,891 79,000 5.68520,372 1,389,729

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.41

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.42

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF BROOME MUNICIPALITIES17

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 262 41,942 16,146 38.50 .3014110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 556 50,953 21,163 41.53 .3944111_ VETERANS - PRO RATA RPTL 458(5) 2 376 56 15.00 .0014112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 4,324 502,236 51,547 10.26 .9604113_ VETERANS-WARTIME/COMBAT RPTL 458-a 3,426 387,771 66,495 17.15 1.2394114_ VETERANS-WARTIME/DISABLED RPTL 458-a 820 99,740 16,384 16.43 .3054115_ VETERANS - COLD WAR (10%) RPTL 458-b 198 22,244 785 3.53 .0154116_ VETERANS - COLD WAR (15%) RPTL 458-b 11 1,024 66 6.44 .0014117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 11 1,153 148 12.81 .00341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 6 1,195 1,188 99.45 .02241400 CLERGY RPTL 460 69 8,394 675 8.05 .0134180_ PERSON AGED 65 YRS OR OLDER RPTL 467 4,192 375,675 144,740 38.53 2.6964182_ CERTAIN LIVING QUARTERS RPTL 469 2 500 159 31.75 .00341834 STAR - ENHANCED RPTL 425 13,062 1,383,071 781,432 56.50 14.55641844 STAR - ENHANCED: MFG HOME RPTL 425 2 149 30 20.24 .00141854 STAR - BASIC RPTL 425 35,104 4,181,229 1,064,534 25.46 19.83041864 STAR - BASIC:MFG HOME RPTL 425 29 2,675 530 19.81 .0104193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 274 21,529 9,154 42.52 .1714421_ HOME IMPROVEMENTS RPTL 421-f 64 7,278 870 11.96 .0164950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 9 1,665 151 9.04 .003

GROUP A TOTAL 62,423 2,176,253 40.539

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 117 978,244 978,244 100.00 18.22317650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 3 653 653 100.00 .01232301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 14 653 653 100.00 .012

GROUP B TOTAL 134 979,550 18.247

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 205 162,033 162,033 100.00 3.0181323_ COUNTY PROP OUTSIDE COUNTY RPTL 406(2) 1 19 19 100.00 .00013350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 228 66,579 66,579 100.00 1.2401344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 2 87,200 87,200 100.00 1.62413500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 482 60,101 59,988 99.81 1.11713510 TOWN OWNED: CEMETERY RPTL 446 9 109 109 100.00 .002

Page B.42 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.43

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF BROOME MUNICIPALITIES17 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 185 41,446 41,446 100.00 .7721374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 25 1,016 1,016 100.00 .01913800 SCHOOL DISTRICT PROPERTY RPTL 408 109 449,054 449,054 100.00 8.36513850 BOCES PROPERTY RPTL 408 5 20,678 20,678 100.00 .38513870 SPECIAL DISTRICT PROPERTY RPTL 410 8 3,014 3,014 100.00 .05613890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 2 226 226 100.00 .004

GROUP C TOTAL 1,261 891,362 16.604

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 6 5,098 5,098 100.00 .09514110 USA OWNED - SPECIFIED USES STATE L 54 7 22,026 22,026 100.00 .410

GROUP D TOTAL 13 27,124 .505

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 24 3,054 3,054 100.00 .05725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 606 356,572 356,470 99.97 6.64025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 36 26,622 26,485 99.48 .49325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 82 19,314 19,201 99.42 .35825210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 48 179,274 172,109 96.00 3.20625230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 12 8,473 8,473 100.00 .1582530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 184 150,693 149,539 99.23 2.78625400 FRATERNAL ORGANIZATION RPTL 428 2 328 328 100.00 .00625600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 2 4,284 4,284 100.00 .08026050 AGRICULTURAL SOCIETY RPTL 450 3 3,555 3,555 100.00 .06626100 VETERANS ORGANIZATION RPTL 452 32 8,639 8,412 97.37 .15726250 HISTORICAL SOCIETY RPTL 444 2 96 96 100.00 .00226400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 69 20,054 19,765 98.56 .36827350 CEMETERY - PRIVATE RPTL 446 136 22,789 22,789 100.00 .42529150 OPERA HOUSE RPTL 426 2 1,056 1,056 100.00 .02029300 HOSPITAL CORP: CITY BENEFIT RPTL 438 1 75,060 69,277 92.30 1.291

GROUP E TOTAL 1,241 864,893 16.111

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 160 217,148 217,148 100.00 4.04527200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 1 1 1 100.00 .000

Exemptions from Real Property Taxation in New York State Page B.43

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.44

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF BROOME MUNICIPALITIES17 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

2970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 11 348 583 167.42 .0114761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 28 49,560 6,588 13.29 .1234767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 116 85,946 37,247 43.34 .69447900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 4 31,764 24,317 76.56 .453

GROUP F TOTAL 320 285,884 5.325

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 6 494 494 100.00 .00918080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 13 21,738 21,738 100.00 .4052811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 1,080 1,080 100.00 .02028550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 2 1,433 1,433 100.00 .027

GROUP G TOTAL 22 24,745 .461

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 59 6,965 6,965 100.00 .13041700 AGRICULTURAL BUILDING RPTL 483 42 9,351 1,559 16.67 .02941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 448 60,321 20,114 33.34 .37541730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 52 9,461 2,852 30.14 .05342100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 1 300 37 12.26 .00142120 TEMPORARY GREENHOUSES RPTL 483-c 7 1,042 269 25.80 .00547450 FORESTLAND UNDER FISHER ACT RPTL 480 1 97 21 21.84 .00047460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 115 18,155 7,301 40.21 .136

GROUP H TOTAL 725 39,118 .72966,394 5,368,290

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.44 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.45

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CATTARAUGUS MUNICIPALITIES34

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 306 22,901 10,131 44.24 .3574110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 231 18,090 1,086 6.00 .0384112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,995 176,900 19,934 11.27 .7034113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,872 165,641 31,074 18.76 1.0964114_ VETERANS-WARTIME/DISABLED RPTL 458-a 616 54,158 12,266 22.65 .4334116_ VETERANS - COLD WAR (15%) RPTL 458-b 284 25,042 2,848 11.37 .1004117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 18 1,560 369 23.68 .01341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 4 550 550 100.00 .01941400 CLERGY RPTL 460 39 3,809 72 1.90 .0034168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 31 2,989 94 3.15 .0034180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,633 114,902 43,880 38.19 1.54741834 STAR - ENHANCED RPTL 425 5,508 478,905 295,179 61.64 10.40941844 STAR - ENHANCED: MFG HOME RPTL 425 11 1,220 360 29.55 .01341854 STAR - BASIC RPTL 425 15,129 1,374,623 451,415 32.84 15.91941864 STAR - BASIC:MFG HOME RPTL 425 66 4,069 1,146 28.15 .0404190_ PHYSICALLY DISABLED RPTL 459 2 127 29 22.42 .0014421_ HOME IMPROVEMENTS RPTL 421-f 1 62 1 2.22 .0004950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 198 53 26.77 .002

GROUP A TOTAL 27,747 870,487 30.697

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 142 888,827 888,827 100.00 31.34412350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 1 31 31 100.00 .00132301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 4 1,153 1,153 100.00 .041

GROUP B TOTAL 147 890,011 31.386

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 58 30,089 30,089 100.00 1.06113350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 199 62,080 62,080 100.00 2.1891343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 2 817 817 100.00 .02913500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 192 33,526 33,526 100.00 1.18213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 144 15,035 15,035 100.00 .5301374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 17 1,046 1,046 100.00 .03713800 SCHOOL DISTRICT PROPERTY RPTL 408 80 255,957 255,957 100.00 9.02613850 BOCES PROPERTY RPTL 408 3 4,005 4,005 100.00 .141

Exemptions from Real Property Taxation in New York State Page B.45

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.46

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CATTARAUGUS MUNICIPALITIES34 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 2 7,812 7,812 100.00 .27614000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 37 33,520 33,520 100.00 1.1823320_ TAX SALE - COUNTY OWNED RPTL 406(5) 25 715 715 100.00 .025

GROUP C TOTAL 759 444,602 15.679

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 1 62 62 100.00 .00214110 USA OWNED - SPECIFIED USES STATE L 54 15 2,871 2,871 100.00 .10114300 INDIAN RESERVATION RPTL 454 855 101,734 101,734 100.00 3.588

GROUP D TOTAL 871 104,667 3.691

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 35 2,770 2,770 100.00 .09825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 265 273,948 273,923 99.99 9.66025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 17 18,939 18,904 99.81 .66725130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 20 5,543 5,340 96.34 .18825210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 15 36,045 36,045 100.00 1.27125230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 31 9,283 9,283 100.00 .3272530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 103 25,544 25,544 100.00 .90126050 AGRICULTURAL SOCIETY RPTL 450 6 390 390 100.00 .01426100 VETERANS ORGANIZATION RPTL 452 24 3,265 3,265 100.00 .11526400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 65 13,165 13,165 100.00 .46427350 CEMETERY - PRIVATE RPTL 446 138 4,815 4,815 100.00 .170

GROUP E TOTAL 719 393,444 13.875

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 45 18,120 18,120 100.00 .6392970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 21 690 690 100.00 .02447200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 2 1,426 1,276 89.45 .0454761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 83 36,883 5,139 13.93 .181

GROUP F TOTAL 151 25,225 .890

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 6 1,033 1,033 100.00 .03618080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 11 6,405 6,405 100.00 .226

Page B.46 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.47

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CATTARAUGUS MUNICIPALITIES34 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

38260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 3 6,118 5,683 92.88 .200

GROUP G TOTAL 20 13,121 .463

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 184 56,306 56,306 100.00 1.98633302 COUNTY REFORESTATION LAND RPTL 406(6) 28 1,449 1,449 100.00 .05141700 AGRICULTURAL BUILDING RPTL 483 252 41,687 8,832 21.19 .31241720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,157 134,004 19,190 14.32 .67741730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 185 18,762 1,814 9.67 .06442100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 271 46,291 3,687 7.96 .13042120 TEMPORARY GREENHOUSES RPTL 483-c 20 2,549 554 21.73 .02042130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 1 73 73 100.00 .00347450 FORESTLAND UNDER FISHER ACT RPTL 480 4 438 152 34.74 .00547460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 32 2,814 1,787 63.50 .063

GROUP H TOTAL 2,134 93,844 3.30932,560 2,835,716

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.47

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.48

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CAYUGA MUNICIPALITIES24

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 133 15,495 6,321 40.80 .3384110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 65 9,939 346 3.49 .0194111_ VETERANS - PRO RATA RPTL 458(5) 28 5,021 1,420 28.29 .0764112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,872 236,566 18,864 7.97 1.0084113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,587 188,081 26,649 14.17 1.4244114_ VETERANS-WARTIME/DISABLED RPTL 458-a 489 59,157 9,397 15.88 .5024115_ VETERANS - COLD WAR (10%) RPTL 458-b 55 6,102 428 7.01 .0234116_ VETERANS - COLD WAR (15%) RPTL 458-b 46 6,079 529 8.70 .0284117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 2 195 39 20.02 .00241300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 7 1,318 1,318 100.00 .07041400 CLERGY RPTL 460 26 4,439 43 .98 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,071 103,231 39,778 38.53 2.12541834 STAR - ENHANCED RPTL 425 4,928 594,372 296,536 49.89 15.84141844 STAR - ENHANCED: MFG HOME RPTL 425 9 1,108 275 24.79 .01541854 STAR - BASIC RPTL 425 15,017 1,936,189 458,020 23.66 24.46841864 STAR - BASIC:MFG HOME RPTL 425 42 5,453 893 16.37 .0484190_ PHYSICALLY DISABLED RPTL 459 8 710 79 11.19 .0044193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 113 9,297 3,892 41.86 .2084196_ HISTORIC PROPERTY RPTL 444-a 7 1,529 227 14.86 .0124421_ HOME IMPROVEMENTS RPTL 421-f 357 34,552 2,958 8.56 .1584950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 11 3,421 205 5.99 .011

GROUP A TOTAL 25,873 868,217 46.381

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 110 117,425 117,425 100.00 6.27332301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 7 1 1 100.00 .000

GROUP B TOTAL 117 117,426 6.273

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 90 37,609 37,609 100.00 2.0091323_ COUNTY PROP OUTSIDE COUNTY RPTL 406(2) 1 2,244 2,244 100.00 .1201324_ CO. SEWER/WATER OUTSIDE CO. RPTL 406(3) 21 7,816 7,816 100.00 .41813350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 154 116,328 116,328 100.00 6.2141344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 8 2,299 2,299 100.00 .12313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 161 16,855 16,855 100.00 .900

Page B.48 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.49

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CAYUGA MUNICIPALITIES24 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13510 TOWN OWNED: CEMETERY RPTL 446 42 515 515 100.00 .02813650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 108 18,894 18,894 100.00 1.00913660 VILLAGE OWNED: CEMETERY RPTL 446 2 124 124 100.00 .0071373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 1 5 5 100.00 .0001374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 2 327 327 100.00 .01713800 SCHOOL DISTRICT PROPERTY RPTL 408 49 137,319 137,319 100.00 7.33613850 BOCES PROPERTY RPTL 408 2 25,678 25,678 100.00 1.37213970 REGIONAL OTB CORPORATION RACING L 513 1 932 932 100.00 .050

GROUP C TOTAL 642 366,945 19.602

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 9 1,825 1,825 100.00 .098

GROUP D TOTAL 9 1,825 .098

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 8 1,254 1,254 100.00 .06725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 114 40,227 40,227 100.00 2.14925120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 15 4,166 4,166 100.00 .22325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 6 8,083 8,083 100.00 .4322530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 195 104,258 103,169 98.96 5.51126050 AGRICULTURAL SOCIETY RPTL 450 2 321 321 100.00 .01726100 VETERANS ORGANIZATION RPTL 452 9 1,389 1,389 100.00 .07426250 HISTORICAL SOCIETY RPTL 444 5 462 462 100.00 .02526400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 46 9,794 9,794 100.00 .52327350 CEMETERY - PRIVATE RPTL 446 90 4,753 4,753 100.00 .25429300 HOSPITAL CORP: CITY BENEFIT RPTL 438 7 30,610 30,610 100.00 1.635

GROUP E TOTAL 497 204,228 10.910

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 90 97,089 95,656 98.52 5.1104761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 117 62,760 9,661 15.39 .516

GROUP F TOTAL 207 105,317 5.626

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 1 0 0 100.00 .000

Exemptions from Real Property Taxation in New York State Page B.49

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.50

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CAYUGA MUNICIPALITIES24 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

2811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 3,365 3,365 100.00 .18028540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 5 1,935 1,935 100.00 .103

GROUP G TOTAL 7 5,300 .283

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 80 11,553 11,553 100.00 .61741700 AGRICULTURAL BUILDING RPTL 483 231 70,299 14,878 21.16 .79541720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 3,373 550,250 167,227 30.39 8.93341730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 2 182 10 5.70 .00142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 173 81,621 4,025 4.93 .21542120 TEMPORARY GREENHOUSES RPTL 483-c 14 4,377 986 22.52 .05342130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 3 2,988 350 11.71 .01947460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 1 180 36 20.14 .002

GROUP H TOTAL 3,877 199,065 10.63431,244 1,871,934

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.50 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.51

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHAUTAUQUA MUNICIPALITIES29

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 1 19 19 100.00 .0014100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 216 18,010 2,841 15.77 .0804110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 1,002 92,625 5,556 6.00 .1564111_ VETERANS - PRO RATA RPTL 458(5) 3 399 17 4.21 .0014112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,710 258,093 16,529 6.40 .4644113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,651 245,372 27,427 11.18 .7704114_ VETERANS-WARTIME/DISABLED RPTL 458-a 835 80,157 12,636 15.76 .3554115_ VETERANS - COLD WAR (10%) RPTL 458-b 3 195 12 6.15 .0004116_ VETERANS - COLD WAR (15%) RPTL 458-b 453 41,353 2,686 6.49 .0754117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 53 5,039 831 16.48 .02341200 VETERANS-PURCHASE BY SUBSCRP RPTL 458(2) 4 795 100 12.57 .00341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 3 329 329 100.00 .00941400 CLERGY RPTL 460 71 7,706 163 2.12 .0054167_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-b 1 90 3 3.33 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,199 76,981 36,373 47.25 1.02041834 STAR - ENHANCED RPTL 425 9,672 889,694 543,162 61.05 15.23841844 STAR - ENHANCED: MFG HOME RPTL 425 11 1,151 421 36.60 .01241854 STAR - BASIC RPTL 425 24,642 2,350,032 738,937 31.44 20.73141864 STAR - BASIC:MFG HOME RPTL 425 32 2,451 564 23.03 .0164190_ PHYSICALLY DISABLED RPTL 459 3 332 115 34.50 .0034193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 63 3,919 1,912 48.79 .0544411_ FIRST-TIME HOMEBUYERS RPTL 457 1 133 31 23.46 .0014421_ HOME IMPROVEMENTS RPTL 421-f 112 15,315 1,562 10.20 .04444314 RES INVESTMENT - CERT MUNIS RPTL 485-h,i & j 32 5,411 1,226 22.65 .0344431_ RES INVESTMENT - CERT MUNIS RPTL 485-h,i & j 4 647 136 21.02 .0044950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 4 1,449 71 4.89 .002

GROUP A TOTAL 43,781 1,393,659 39.099

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 320 246,059 246,059 100.00 6.90312200 NYS TEACHERS RETIREMENT SYS RPTL 404(3) 6 1,199 1,199 100.00 .03412350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 7 157,420 157,420 100.00 4.41632301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 7 36 36 100.00 .001

GROUP B TOTAL 340 404,714 11.354

Exemptions from Real Property Taxation in New York State Page B.51

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.52

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHAUTAUQUA MUNICIPALITIES29

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

1011_ SEWAGE/WATER NOT IN DISTRICT RPTL 410-a 52 22,493 22,493 100.00 .63113100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 182 33,005 33,005 100.00 .92613350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 516 151,358 151,358 100.00 4.2461343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 5 786 786 100.00 .0221344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 27 5,054 6,539 129.37 .18413450 CITY AIRFIELD OUTSIDE CITY RPTL 406(7) 155 353 353 100.00 .01013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 371 31,917 31,917 100.00 .89513510 TOWN OWNED: CEMETERY RPTL 446 45 908 908 100.00 .02613650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 371 40,069 40,069 100.00 1.12413660 VILLAGE OWNED: CEMETERY RPTL 446 10 819 819 100.00 .02313670 VILLGE OWNED:REVENU PRODUCNG GEN MUNY L 411 7 68 68 100.00 .0021373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 3 346 346 100.00 .0101374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 26 2,319 2,319 100.00 .06513800 SCHOOL DISTRICT PROPERTY RPTL 408 150 269,002 269,002 100.00 7.54713850 BOCES PROPERTY RPTL 408 6 16,809 16,809 100.00 .47213870 SPECIAL DISTRICT PROPERTY RPTL 410 23 31,070 31,070 100.00 .87213890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 14 5,272 5,272 100.00 .14813970 REGIONAL OTB CORPORATION RACING L 513 1 300 300 100.00 .0083030_ PUBLIC SOLAR/WIND SYSTEMS RPTL 487 2 242 41 16.87 .001

GROUP C TOTAL 1,966 613,474 17.211

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 2 197 197 100.00 .00614110 USA OWNED - SPECIFIED USES STATE L 54 10 18,083 18,083 100.00 .507

GROUP D TOTAL 12 18,280 .513

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 42 4,291 4,291 100.00 .12025110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 657 162,340 162,340 100.00 4.55425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 48 69,562 69,562 100.00 1.95225130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 127 39,655 39,655 100.00 1.11325210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 54 4,455 4,455 100.00 .12525230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 54 14,683 14,644 99.73 .4112530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 433 174,050 174,050 100.00 4.88325400 FRATERNAL ORGANIZATION RPTL 428 1 106 106 100.00 .003

Page B.52 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.53

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHAUTAUQUA MUNICIPALITIES29 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

25600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 14 69,263 69,263 100.00 1.94325900 LAND BANKS NPCL 1608 6 137 137 100.00 .00426050 AGRICULTURAL SOCIETY RPTL 450 10 1,402 1,402 100.00 .03926100 VETERANS ORGANIZATION RPTL 452 52 6,898 6,898 100.00 .19426250 HISTORICAL SOCIETY RPTL 444 6 1,098 1,098 100.00 .0312630_ INTERDENOMINATIONAL CENTER RPTL 430 14 1,409 1,409 100.00 .04026400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 133 11,390 11,390 100.00 .32027350 CEMETERY - PRIVATE RPTL 446 133 8,389 8,389 100.00 .23546450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 1 269 20 7.58 .001

GROUP E TOTAL 1,785 569,109 15.966

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 93 349,932 349,731 99.94 9.81227200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 6 855 855 100.00 .0242970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 2 5 5 100.00 .00047200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 13 40,067 27,494 68.62 .7714760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 2 7,668 351 4.58 .0104761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 221 138,068 19,568 14.17 .54947900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 2 6,209 2,865 46.14 .080

GROUP F TOTAL 339 400,869 11.246

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 18 1,241 1,241 100.00 .03518060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 29 6,732 6,732 100.00 .18918080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 15 7,485 7,485 100.00 .2102811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 3,677 3,677 100.00 .10328520 NONPROFIT NURSING HOME CO RPTL 422 9 7,694 7,694 100.00 .21628540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 8 925 925 100.00 .0264866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 3 2,035 2,035 100.00 .0574867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 4 908 750 82.64 .021

GROUP G TOTAL 91 30,539 .857

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 127 23,497 23,497 100.00 .65933302 COUNTY REFORESTATION LAND RPTL 406(6) 7 263 263 100.00 .007

Exemptions from Real Property Taxation in New York State Page B.53

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.54

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHAUTAUQUA MUNICIPALITIES29 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 342 53,882 11,607 21.54 .32641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,921 236,012 68,446 29.00 1.92041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 797 68,608 13,696 19.96 .38441750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 10 493 106 21.48 .00342100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 284 50,702 2,055 4.05 .0584211_ HISTORIC BARNS RPTL 483-b 1 99 20 20.51 .00142120 TEMPORARY GREENHOUSES RPTL 483-c 37 5,890 1,150 19.53 .03247450 FORESTLAND UNDER FISHER ACT RPTL 480 1 19 9 46.19 .00047460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 37 2,600 1,362 52.39 .038

GROUP H TOTAL 4,564 122,211 3.42953,012 3,564,429

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.54 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.55

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHEMUNG MUNICIPALITIES12

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 7 821 74 9.01 .0044110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 131 12,281 2,708 22.05 .1324112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,200 240,098 24,321 10.13 1.1884113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,015 210,090 36,523 17.38 1.7834114_ VETERANS-WARTIME/DISABLED RPTL 458-a 730 77,336 16,184 20.93 .79041300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 6 944 944 100.00 .04641400 CLERGY RPTL 460 51 5,443 351 6.46 .0174180_ PERSON AGED 65 YRS OR OLDER RPTL 467 875 64,505 22,189 34.40 1.08441834 STAR - ENHANCED RPTL 425 5,907 597,415 361,791 60.56 17.66641844 STAR - ENHANCED: MFG HOME RPTL 425 1 127 30 23.62 .00241854 STAR - BASIC RPTL 425 16,233 1,890,731 507,464 26.84 24.77941864 STAR - BASIC:MFG HOME RPTL 425 9 936 169 18.10 .0084193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 7 652 234 35.84 .0114421_ HOME IMPROVEMENTS RPTL 421-f 1 134 19 13.80 .0014950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 186 5 2.69 .000

GROUP A TOTAL 28,174 973,006 47.512

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:12100 NY STATE OWNED PROPERTY RPTL 404(1) 85 187,869 187,869 100.00 9.174

GROUP B TOTAL 85 187,869 9.174

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 2 582 582 100.00 .02813100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 137 60,330 60,153 99.71 2.93713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 236 34,378 34,378 100.00 1.67913370 CITY OWNED: CEMETERY RPTL 446 10 175 175 100.00 .00913500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 171 27,013 27,013 100.00 1.31913510 TOWN OWNED: CEMETERY RPTL 446 23 343 343 100.00 .01713650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 75 11,215 11,215 100.00 .54813660 VILLAGE OWNED: CEMETERY RPTL 446 3 462 462 100.00 .0231374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 420 420 100.00 .02113800 SCHOOL DISTRICT PROPERTY RPTL 408 80 132,828 132,828 100.00 6.48613850 BOCES PROPERTY RPTL 408 2 8,111 8,111 100.00 .396

Exemptions from Real Property Taxation in New York State Page B.55

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.56

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHEMUNG MUNICIPALITIES12 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:13870 SPECIAL DISTRICT PROPERTY RPTL 410 2 10 10 100.00 .0013320_ TAX SALE - COUNTY OWNED RPTL 406(5) 12 390 390 100.00 .019

GROUP C TOTAL 758 276,080 13.481

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:14100 USA OWNED (GENERALLY) RPTL 400(1) 10 6,960 6,492 93.27 .317

GROUP D TOTAL 10 6,492 .317

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:21600 CLERGY RESIDENCE RPTL 462 103 24,814 24,814 100.00 1.21225110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 148 50,391 50,391 100.00 2.46125120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 136 47,068 46,946 99.74 2.29225130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 37 15,176 15,176 100.00 .74125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 28 62,541 57,545 92.01 2.81025230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 68 22,356 22,055 98.65 1.0772530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 17 3,383 3,383 100.00 .16525400 FRATERNAL ORGANIZATION RPTL 428 4 2,466 2,466 100.00 .12025600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 2 9,743 3,077 31.59 .15026050 AGRICULTURAL SOCIETY RPTL 450 1 72 72 100.00 .00426100 VETERANS ORGANIZATION RPTL 452 9 2,674 2,630 98.37 .12826250 HISTORICAL SOCIETY RPTL 444 10 2,850 2,850 100.00 .13926400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 25 5,088 5,088 100.00 .24927350 CEMETERY - PRIVATE RPTL 446 47 1,323 1,243 93.99 .06129500 PERFORMING ARTS BUILDINGS RPTL 427 1 100 100 100.00 .005

GROUP E TOTAL 636 237,836 11.614

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 65 287,943 285,293 99.08 13.93118180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 11 21,574 21,574 100.00 1.05347200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 7 5,349 3,796 70.98 .185

Page B.56 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.57

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHEMUNG MUNICIPALITIES12 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:4761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 99 127,476 20,025 15.71 .978

GROUP F TOTAL 182 330,688 16.147

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 3 20 20 100.00 .00118600 USA:UNDER PURCHASE CONTRACT RPTL 400(2) 3 103 103 100.00 .0052811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 4,135 4,135 100.00 .20228520 NONPROFIT NURSING HOME CO RPTL 422 1 4,283 4,283 100.00 .20928540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 1 167 167 100.00 .00828550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 10 15,825 15,825 100.00 .773

GROUP G TOTAL 22 24,533 1.198

AGRICULTURAL AND FOREST PROPERTYGROUP H:32252 NYS OWNED REFORESTED LAND RPTL 534 9 556 556 100.00 .02741700 AGRICULTURAL BUILDING RPTL 483 38 8,388 1,872 22.32 .09141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 247 27,572 6,119 22.19 .29941730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 65 10,204 1,570 15.39 .07742100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 6 1,674 18 1.10 .00142120 TEMPORARY GREENHOUSES RPTL 483-c 2 245 82 33.25 .00447460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 21 2,571 1,209 47.03 .059

GROUP H TOTAL 388 11,426 .558

30,255 2,047,930**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.57

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.58

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHENANGO MUNICIPALITIES22

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 60 5,502 252 4.58 .0244112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,209 118,930 8,473 7.12 .8044113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,083 104,158 12,091 11.61 1.1484114_ VETERANS-WARTIME/DISABLED RPTL 458-a 290 28,464 4,315 15.16 .4104115_ VETERANS - COLD WAR (10%) RPTL 458-b 18 2,153 71 3.31 .0074116_ VETERANS - COLD WAR (15%) RPTL 458-b 31 4,374 183 4.18 .0174117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 3 284 28 9.74 .00341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 1 74 74 100.00 .00741400 CLERGY RPTL 460 17 1,908 29 1.54 .0034180_ PERSON AGED 65 YRS OR OLDER RPTL 467 581 45,558 14,146 31.05 1.34341834 STAR - ENHANCED RPTL 425 3,714 358,057 210,564 58.81 19.98541844 STAR - ENHANCED: MFG HOME RPTL 425 5 762 208 27.27 .02041854 STAR - BASIC RPTL 425 9,701 945,088 285,022 30.16 27.05241864 STAR - BASIC:MFG HOME RPTL 425 56 6,497 948 14.59 .0904193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 10 840 382 45.41 .0364950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 117 21 17.92 .002

GROUP A TOTAL 16,780 536,807 50.950

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 68 45,691 45,691 100.00 4.337

GROUP B TOTAL 68 45,691 4.337

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 47 40,067 40,067 100.00 3.8031323_ COUNTY PROP OUTSIDE COUNTY RPTL 406(2) 1 56 56 100.00 .00513350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 46 13,582 13,582 100.00 1.2891344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 12 20,246 20,246 100.00 1.92213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 132 10,771 10,771 100.00 1.02213510 TOWN OWNED: CEMETERY RPTL 446 5 61 61 100.00 .00613650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 155 19,015 18,953 99.67 1.7991373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 4 646 646 100.00 .0611374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 6 468 468 100.00 .04413800 SCHOOL DISTRICT PROPERTY RPTL 408 43 74,992 74,992 100.00 7.11813850 BOCES PROPERTY RPTL 408 3 18 18 100.00 .002

Page B.58 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.59

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHENANGO MUNICIPALITIES22 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13870 SPECIAL DISTRICT PROPERTY RPTL 410 17 1,828 1,828 100.00 .174

GROUP C TOTAL 471 181,688 17.244

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 2 439 439 100.00 .04214110 USA OWNED - SPECIFIED USES STATE L 54 3 569 569 100.00 .05414120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 1 63 63 100.00 .006

GROUP D TOTAL 6 1,071 .102

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 30 3,313 3,313 100.00 .31425110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 167 38,943 38,943 100.00 3.69625120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 1 12 12 100.00 .00125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 9 5,043 5,043 100.00 .47925210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 16 23,867 23,867 100.00 2.26525230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 16 14,567 14,555 99.91 1.3812530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 55 10,631 10,427 98.08 .99025400 FRATERNAL ORGANIZATION RPTL 428 2 112 112 100.00 .01126050 AGRICULTURAL SOCIETY RPTL 450 10 2,176 2,176 100.00 .20726100 VETERANS ORGANIZATION RPTL 452 12 1,431 1,431 100.00 .13626250 HISTORICAL SOCIETY RPTL 444 12 1,005 1,005 100.00 .09526400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 16 1,185 1,185 100.00 .11327350 CEMETERY - PRIVATE RPTL 446 184 3,838 3,838 100.00 .364

GROUP E TOTAL 530 105,907 10.052

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 26 32,745 32,745 100.00 3.1084760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 1 873 5 .58 .0014761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 44 27,048 2,850 10.54 .2714767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 12 2,550 1,128 44.24 .10747900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 2,187 467 21.36 .044

GROUP F TOTAL 84 37,195 3.530

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 4 1,501 1,501 100.00 .143

Exemptions from Real Property Taxation in New York State Page B.59

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.60

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CHENANGO MUNICIPALITIES22 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 21 4,359 4,359 100.00 .41428100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 361 361 100.00 .03428520 NONPROFIT NURSING HOME CO RPTL 422 3 3,038 3,038 100.00 .28828540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 1 157 157 100.00 .0154867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 1,782 1,782 100.00 .169

GROUP G TOTAL 32 11,198 1.063

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 487 81,171 81,171 100.00 7.70433302 COUNTY REFORESTATION LAND RPTL 406(6) 3 206 206 100.00 .02041700 AGRICULTURAL BUILDING RPTL 483 52 10,920 2,397 21.95 .22841720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,476 193,127 32,438 16.80 3.07941730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 3 82 40 48.97 .00442100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 114 29,270 2,302 7.86 .21942130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 1 171 35 20.25 .00347450 FORESTLAND UNDER FISHER ACT RPTL 480 6 353 176 49.78 .01747460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 256 32,585 13,192 40.49 1.252

GROUP H TOTAL 2,398 131,957 12.52420,381 1,053,604

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.60 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.61

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CLINTON MUNICIPALITIES15

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 83 7,345 233 3.17 .0094112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,147 282,772 32,721 11.57 1.1954113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,750 230,631 44,421 19.26 1.6224114_ VETERANS-WARTIME/DISABLED RPTL 458-a 974 127,274 24,827 19.51 .9064115_ VETERANS - COLD WAR (10%) RPTL 458-b 301 40,287 2,274 5.65 .0834116_ VETERANS - COLD WAR (15%) RPTL 458-b 50 5,868 546 9.30 .0204117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 30 3,757 556 14.78 .02041300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 7 1,074 1,074 100.00 .03941400 CLERGY RPTL 460 13 1,724 19 1.13 .0014164_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,f,&j 73 9,972 938 9.41 .0344180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,613 149,621 57,141 38.19 2.08641834 STAR - ENHANCED RPTL 425 4,596 537,101 263,157 49.00 9.60741844 STAR - ENHANCED: MFG HOME RPTL 425 8 1,244 316 25.39 .01241854 STAR - BASIC RPTL 425 14,981 2,036,984 449,686 22.08 16.41741864 STAR - BASIC:MFG HOME RPTL 425 88 8,028 1,853 23.08 .0684190_ PHYSICALLY DISABLED RPTL 459 4 705 45 6.45 .0024193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 176 13,612 5,939 43.63 .2174950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 698 150 21.48 .006

GROUP A TOTAL 26,896 885,896 32.342

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 107 165,111 165,111 100.00 6.02812350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 14 1,997 1,997 100.00 .07312430 NYS HIGHER EDUC SERVCE CORP EDUC L 657 6 196,736 196,736 100.00 7.18232301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 13 2,665 2,665 100.00 .097

GROUP B TOTAL 140 366,509 13.380

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 127 172,630 172,630 100.00 6.30213350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 78 54,389 54,389 100.00 1.98613500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 205 32,102 32,102 100.00 1.1721357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 4 68 68 100.00 .00313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 60 23,204 23,204 100.00 .84713660 VILLAGE OWNED: CEMETERY RPTL 446 3 205 205 100.00 .0081373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 1 23 23 100.00 .001

Exemptions from Real Property Taxation in New York State Page B.61

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.62

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CLINTON MUNICIPALITIES15 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

1374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 7 5,094 5,094 100.00 .18613800 SCHOOL DISTRICT PROPERTY RPTL 408 36 138,297 138,297 100.00 5.0491383_ SPECIAL DISTRICT:NOT IN DIST RPTL 410-a 2 241 241 100.00 .00913850 BOCES PROPERTY RPTL 408 1 13,000 13,000 100.00 .47513870 SPECIAL DISTRICT PROPERTY RPTL 410 3 238 238 100.00 .0093320_ TAX SALE - COUNTY OWNED RPTL 406(5) 15 2,027 2,027 100.00 .074

GROUP C TOTAL 542 441,518 16.119

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 3 944 944 100.00 .03514110 USA OWNED - SPECIFIED USES STATE L 54 17 11,141 11,141 100.00 .40714120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 3 126 126 100.00 .005

GROUP D TOTAL 23 12,211 .446

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 10 1,569 1,569 100.00 .05725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 111 46,129 46,129 100.00 1.68425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 18 20,352 20,352 100.00 .74325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 19 4,385 4,385 100.00 .16025210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 2 76,489 76,489 100.00 2.79225230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 37 19,216 19,216 100.00 .7022530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 37 5,512 5,512 100.00 .20126050 AGRICULTURAL SOCIETY RPTL 450 3 1,355 1,355 100.00 .05026100 VETERANS ORGANIZATION RPTL 452 15 2,810 2,810 100.00 .10326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 27 8,565 8,565 100.00 .31327350 CEMETERY - PRIVATE RPTL 446 91 7,798 7,798 100.00 .28529300 HOSPITAL CORP: CITY BENEFIT RPTL 438 1 7,972 7,581 95.10 .2772935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 3 273 273 100.00 .010

GROUP E TOTAL 374 202,034 7.376

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 287 689,196 689,196 100.00 25.16127200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 1 4 4 100.00 .00047200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 1 6,469 5,989 92.58 .219

Page B.62 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.63

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CLINTON MUNICIPALITIES15 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

4761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 6 2,139 156 7.29 .006

GROUP F TOTAL 295 695,345 25.385

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 3 2,033 2,033 100.00 .0742811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 8 6,490 6,490 100.00 .23728120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 1,500 1,500 100.00 .05528540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 13 3,777 3,777 100.00 .13828550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 3 993 993 100.00 .03638260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 7 25,350 25,350 100.00 .9254865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 1 4,970 4,483 90.20 .1644866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 1 4,100 4,100 100.00 .150

GROUP G TOTAL 39 48,726 1.779

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 19 5,586 5,586 100.00 .20441700 AGRICULTURAL BUILDING RPTL 483 106 38,068 8,035 21.11 .29341720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 811 143,619 46,782 32.57 1.70841730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 129 12,145 3,386 27.88 .12441750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 14 3,254 67 2.05 .00242100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 131 49,192 2,750 5.59 .10042120 TEMPORARY GREENHOUSES RPTL 483-c 4 1,175 92 7.84 .00342130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 14 8,745 1,376 15.73 .05047450 FORESTLAND UNDER FISHER ACT RPTL 480 2 237 15 6.23 .00147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 64 17,453 9,734 55.77 .355

GROUP H TOTAL 1,294 77,823 2.84129,639 2,739,182

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.63

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.64

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF COLUMBIA MUNICIPALITIES19

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 6 4,444 4,444 100.00 .2284100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 150 27,815 16,425 59.05 .8424110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 12 4,179 524 12.53 .0274111_ VETERANS - PRO RATA RPTL 458(5) 61 13,707 9,980 72.81 .5124112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,289 284,499 29,627 10.41 1.5184113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,201 257,519 45,801 17.79 2.3474114_ VETERANS-WARTIME/DISABLED RPTL 458-a 263 56,441 9,628 17.06 .4934116_ VETERANS - COLD WAR (15%) RPTL 458-b 166 37,581 1,950 5.19 .1004117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 8 2,333 253 10.83 .01341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 739 324 43.83 .01741400 CLERGY RPTL 460 12 2,938 19 .66 .0014169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 131 23,518 386 1.64 .0204180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,635 311,100 115,684 37.19 5.9294182_ CERTAIN LIVING QUARTERS RPTL 469 3 1,033 142 13.74 .00741834 STAR - ENHANCED RPTL 425 3,736 791,753 242,960 30.69 12.45241844 STAR - ENHANCED: MFG HOME RPTL 425 4 479 127 26.55 .00741854 STAR - BASIC RPTL 425 10,916 2,554,262 353,198 13.83 18.10241864 STAR - BASIC:MFG HOME RPTL 425 14 2,412 238 9.88 .01241910 DISABLED CRIME VICTIMS RPTL 459-b 1 210 78 37.14 .0044193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 123 20,394 9,377 45.98 .4814950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 19 7,980 645 8.08 .033

GROUP A TOTAL 19,752 841,810 43.143

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 115 79,989 79,989 100.00 4.10012350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 1,284 1,284 100.00 .06612440 NYS CULTURAL RESOURCES TRST GEN MUNY L 317 2 130 130 100.00 .007

GROUP B TOTAL 119 81,403 4.172

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 60 41,958 41,958 100.00 2.15013120 CO. OWNED:REVENUE-PRODUCING GEN MUNY L 411 1 223 223 100.00 .01113350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 79 8,601 8,601 100.00 .4411344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 2 30 30 100.00 .00213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 177 41,815 41,815 100.00 2.143

Page B.64 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.65

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF COLUMBIA MUNICIPALITIES19 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13510 TOWN OWNED: CEMETERY RPTL 446 12 1,076 1,076 100.00 .05513650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 69 8,327 8,327 100.00 .42713800 SCHOOL DISTRICT PROPERTY RPTL 408 35 148,651 148,651 100.00 7.61813870 SPECIAL DISTRICT PROPERTY RPTL 410 8 2,243 2,243 100.00 .1153340_ TAX SALE - CITY OWNED RPTL 406(5) 5 719 719 100.00 .037

GROUP C TOTAL 448 253,643 12.999

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 8 4,939 4,939 100.00 .25314110 USA OWNED - SPECIFIED USES STATE L 54 2 980 980 100.00 .050

GROUP D TOTAL 10 5,919 .303

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 16 4,668 3,647 78.13 .18725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 173 76,825 76,116 99.08 3.90125120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 58 117,580 117,580 100.00 6.02625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 58 64,846 64,772 99.88 3.32025230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 64 35,748 35,535 99.41 1.8212530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 100 60,495 59,736 98.75 3.06225500 NONPROFIT MEDICAL OR DENTAL RPTL 486 1 1,820 1,820 100.00 .09325600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 137 137 100.00 .00726050 AGRICULTURAL SOCIETY RPTL 450 4 3,237 3,237 100.00 .16626100 VETERANS ORGANIZATION RPTL 452 12 2,585 2,585 100.00 .13326250 HISTORICAL SOCIETY RPTL 444 1 500 500 100.00 .02626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 52 20,408 20,408 100.00 1.04627350 CEMETERY - PRIVATE RPTL 446 73 4,826 4,826 100.00 .24729150 OPERA HOUSE RPTL 426 1 385 385 100.00 .02029500 PERFORMING ARTS BUILDINGS RPTL 427 3 574 574 100.00 .029

GROUP E TOTAL 617 391,858 20.083

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 24 23,991 23,991 100.00 1.2304761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 19 40,307 10,657 26.44 .546

GROUP F TOTAL 43 34,648 1.776

Exemptions from Real Property Taxation in New York State Page B.65

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.66

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF COLUMBIA MUNICIPALITIES19

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 17 1,206 1,206 100.00 .06218080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 5 2,665 2,665 100.00 .13718100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 15 1,231 1,231 100.00 .06328520 NONPROFIT NURSING HOME CO RPTL 422 26 4,767 4,767 100.00 .2444866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 1 2,200 2,200 100.00 .1134867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 2,732 1,505 55.09 .077

GROUP G TOTAL 66 13,574 .696

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 9 10,372 10,372 100.00 .53241700 AGRICULTURAL BUILDING RPTL 483 77 37,814 6,886 18.21 .35341720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,937 788,731 255,853 32.44 13.11341730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 65 25,536 7,229 28.31 .37142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 18 16,149 611 3.78 .03142120 TEMPORARY GREENHOUSES RPTL 483-c 1 308 83 26.86 .00442130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 7 5,815 515 8.86 .02647450 FORESTLAND UNDER FISHER ACT RPTL 480 2 293 234 80.00 .01247460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 165 84,035 35,573 42.33 1.823

GROUP H TOTAL 2,281 317,356 16.26523,352 1,951,211

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.66 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.67

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CORTLAND MUNICIPALITIES16

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 22 2,456 53 2.17 .0054112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,017 113,543 8,365 7.37 .7974113_ VETERANS-WARTIME/COMBAT RPTL 458-a 817 94,202 10,749 11.41 1.0254114_ VETERANS-WARTIME/DISABLED RPTL 458-a 241 26,504 4,181 15.77 .3994116_ VETERANS - COLD WAR (15%) RPTL 458-b 101 11,425 600 5.25 .0574117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 10 866 107 12.38 .01041400 CLERGY RPTL 460 11 1,572 17 1.09 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 546 46,865 17,104 36.50 1.63141834 STAR - ENHANCED RPTL 425 2,778 302,700 168,418 55.64 16.05541844 STAR - ENHANCED: MFG HOME RPTL 425 5 466 266 57.05 .02541854 STAR - BASIC RPTL 425 8,437 983,013 252,368 25.67 24.05741864 STAR - BASIC:MFG HOME RPTL 425 22 2,380 453 19.03 .0434193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 39 2,917 1,248 42.79 .1194950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 3 524 32 6.04 .003

GROUP A TOTAL 14,049 463,961 44.228

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 175 157,972 157,972 100.00 15.05932301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 1 4 4 100.00 .000

GROUP B TOTAL 176 157,976 15.059

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 62 35,817 35,817 100.00 3.41413120 CO. OWNED:REVENUE-PRODUCING GEN MUNY L 411 16 3,708 3,708 100.00 .35413350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 53 35,106 35,106 100.00 3.3471344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 2 1,190 1,190 100.00 .11313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 130 15,116 15,116 100.00 1.44113510 TOWN OWNED: CEMETERY RPTL 446 97 1,856 1,856 100.00 .1771357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 8 8 100.00 .0011359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 5 1,148 1,148 100.00 .10913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 72 7,425 7,425 100.00 .70813660 VILLAGE OWNED: CEMETERY RPTL 446 3 60 60 100.00 .0061374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 71 71 100.00 .00713800 SCHOOL DISTRICT PROPERTY RPTL 408 44 73,088 73,088 100.00 6.967

Exemptions from Real Property Taxation in New York State Page B.67

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.68

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CORTLAND MUNICIPALITIES16 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13850 BOCES PROPERTY RPTL 408 1 8,463 8,463 100.00 .807

GROUP C TOTAL 491 183,056 17.450

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 2 468 468 100.00 .04514110 USA OWNED - SPECIFIED USES STATE L 54 1 972 972 100.00 .093

GROUP D TOTAL 3 1,440 .137

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 18 2,069 2,069 100.00 .19725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 7 1,632 1,632 100.00 .15625120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 5 2,319 2,319 100.00 .22125230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 28 13,018 12,718 97.70 1.2122530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 46 13,582 13,582 100.00 1.29526100 VETERANS ORGANIZATION RPTL 452 6 1,049 1,049 100.00 .10026250 HISTORICAL SOCIETY RPTL 444 2 277 277 100.00 .0262630_ INTERDENOMINATIONAL CENTER RPTL 430 103 26,181 26,181 100.00 2.49626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 20 4,463 4,463 100.00 .42627350 CEMETERY - PRIVATE RPTL 446 5 1,173 1,173 100.00 .11229150 OPERA HOUSE RPTL 426 1 442 442 100.00 .04229300 HOSPITAL CORP: CITY BENEFIT RPTL 438 21 35,002 35,002 100.00 3.337

GROUP E TOTAL 262 100,907 9.619

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 44 22,651 22,651 100.00 2.15927200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 2 87 87 100.00 .0084761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 44 29,304 8,067 27.53 .769

GROUP F TOTAL 90 30,805 2.937

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 17 13,473 13,473 100.00 1.28428100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 1,156 1,156 100.00 .1104867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 510 355 69.58 .034

GROUP G TOTAL 23 14,984 1.428

Page B.68 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.69

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF CORTLAND MUNICIPALITIES16

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 216 38,961 38,961 100.00 3.71441700 AGRICULTURAL BUILDING RPTL 483 86 23,252 4,903 21.09 .46741720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 953 133,873 34,356 25.66 3.27541730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 233 25,715 6,809 26.48 .64942100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 149 37,996 1,615 4.25 .15447460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 22 2,647 1,052 39.74 .100

GROUP H TOTAL 1,659 87,696 8.36016,763 1,049,026

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.69

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.70

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DELAWARE MUNICIPALITIES19

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 1,172 156,404 14,100 9.01 .8314111_ VETERANS - PRO RATA RPTL 458(5) 1 160 24 15.00 .0014112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 851 119,510 8,363 7.00 .4934113_ VETERANS-WARTIME/COMBAT RPTL 458-a 766 107,307 12,748 11.88 .7514114_ VETERANS-WARTIME/DISABLED RPTL 458-a 198 28,136 4,053 14.40 .2394116_ VETERANS - COLD WAR (15%) RPTL 458-b 37 5,514 439 7.97 .0264117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 1 127 5 3.75 .00041300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 321 321 100.00 .01941400 CLERGY RPTL 460 16 1,504 132 8.77 .0084180_ PERSON AGED 65 YRS OR OLDER RPTL 467 337 38,861 14,402 37.06 .84941834 STAR - ENHANCED RPTL 425 4,005 552,238 244,642 44.30 14.41741844 STAR - ENHANCED: MFG HOME RPTL 425 19 2,638 837 31.74 .04941854 STAR - BASIC RPTL 425 8,498 1,170,094 255,637 21.85 15.06541864 STAR - BASIC:MFG HOME RPTL 425 44 6,422 1,078 16.78 .0644190_ PHYSICALLY DISABLED RPTL 459 4 493 100 20.34 .0064950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 6 1,210 148 12.21 .009

GROUP A TOTAL 15,957 557,029 32.827

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 50 31,110 31,110 100.00 1.83312430 NYS HIGHER EDUC SERVCE CORP EDUC L 657 3 81,000 81,000 100.00 4.77412440 NYS CULTURAL RESOURCES TRST GEN MUNY L 317 1 1,038 903 87.00 .05317650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 20 26,051 26,051 100.00 1.535

GROUP B TOTAL 74 139,064 8.195

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 92 112,352 112,352 100.00 6.62113370 CITY OWNED: CEMETERY RPTL 446 11 461 461 100.00 .0271343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 2 187 187 100.00 .01113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 152 48,216 48,216 100.00 2.84213510 TOWN OWNED: CEMETERY RPTL 446 54 784 784 100.00 .04613520 TOWN OWNED:REVENUE PRODUCING GEN MUNY L 411 2 442 334 75.56 .0201359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 2 366 366 100.00 .02213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 186 47,555 47,555 100.00 2.80313660 VILLAGE OWNED: CEMETERY RPTL 446 10 2,000 2,000 100.00 .118

Page B.70 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.71

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DELAWARE MUNICIPALITIES19 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

1373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 13 677 677 100.00 .0401374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 521 521 100.00 .03113800 SCHOOL DISTRICT PROPERTY RPTL 408 44 185,805 185,805 100.00 10.9501383_ SPECIAL DISTRICT:NOT IN DIST RPTL 410-a 1 64 64 100.00 .00413850 BOCES PROPERTY RPTL 408 5 14,548 14,548 100.00 .85713870 SPECIAL DISTRICT PROPERTY RPTL 410 6 10,801 10,801 100.00 .63713890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 4 799 799 100.00 .047

GROUP C TOTAL 589 425,470 25.074

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 9 45,994 45,994 100.00 2.71114110 USA OWNED - SPECIFIED USES STATE L 54 2 1,860 1,860 100.00 .110

GROUP D TOTAL 11 47,854 2.820

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 91 14,465 14,465 100.00 .85225110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 112 40,613 40,550 99.84 2.39025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 27 21,625 21,625 100.00 1.27425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 15 9,646 8,996 93.26 .53025210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 7 46,313 46,313 100.00 2.72925230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 9 4,996 4,996 100.00 .2942530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 36 9,182 9,182 100.00 .54125400 FRATERNAL ORGANIZATION RPTL 428 5 379 379 100.00 .02225600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 3 1,092 948 86.82 .05626050 AGRICULTURAL SOCIETY RPTL 450 7 1,566 1,566 100.00 .09226100 VETERANS ORGANIZATION RPTL 452 11 1,897 1,897 100.00 .11226250 HISTORICAL SOCIETY RPTL 444 14 2,167 2,161 99.71 .12726400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 43 12,507 11,331 90.60 .66827350 CEMETERY - PRIVATE RPTL 446 72 1,060 1,060 100.00 .06329150 OPERA HOUSE RPTL 426 1 366 366 100.00 .0222935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 2 336 336 100.00 .02029650 SOLDIER MONUMENT CORPORATN RPTL 442 2 89 89 100.00 .005

GROUP E TOTAL 457 166,260 9.798

Exemptions from Real Property Taxation in New York State Page B.71

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.72

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DELAWARE MUNICIPALITIES19

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 48 35,673 35,623 99.86 2.09919950 MUNICIPAL RAILROAD RPTL 456 7 1,954 1,954 100.00 .11527200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 6 348 348 100.00 .0214761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 26 59,746 7,569 12.67 .446

GROUP F TOTAL 87 45,494 2.681

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 1 37,438 37,438 100.00 2.20618300 NYC HOUSING DEVELOPMENT CORP P H FI L 663 1 7 7 100.00 .0002811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 858 858 100.00 .05128240 NONPROFIT:HSNG,RESRCH,LOANS CLS UCON L CH 270 1 3,195 3,195 100.00 .18828520 NONPROFIT NURSING HOME CO RPTL 422 5 25,326 25,326 100.00 1.49328540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 5 716 716 100.00 .04238260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 1 591 591 100.00 .0354867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 471 781 165.70 .046

GROUP G TOTAL 16 68,912 4.061

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 106 23,423 23,423 100.00 1.38041700 AGRICULTURAL BUILDING RPTL 483 75 20,074 2,851 14.20 .16841720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,472 289,152 71,455 24.71 4.21141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 126 25,103 4,080 16.25 .24142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 79 33,819 1,636 4.84 .09642120 TEMPORARY GREENHOUSES RPTL 483-c 4 1,246 19 1.54 .00142130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 2 1,076 133 12.37 .00847450 FORESTLAND UNDER FISHER ACT RPTL 480 6 3,980 975 24.50 .05847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 636 131,450 56,029 42.62 3.302

GROUP H TOTAL 2,506 160,601 9.46519,851 1,696,871

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.72 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.73

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DUTCHESS MUNICIPALITIES22

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 74 15,294 1,170 7.65 .0104110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 170 39,125 407 1.04 .0044111_ VETERANS - PRO RATA RPTL 458(5) 11 2,643 129 4.90 .0014112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 5,672 1,465,968 147,762 10.08 1.2824113_ VETERANS-WARTIME/COMBAT RPTL 458-a 4,417 1,113,858 188,344 16.91 1.6344114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,033 263,929 45,398 17.20 .3944115_ VETERANS - COLD WAR (10%) RPTL 458-b 91 19,435 713 3.67 .0064116_ VETERANS - COLD WAR (15%) RPTL 458-b 715 188,530 9,190 4.87 .0804117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 35 9,078 915 10.08 .00841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 5 1,438 1,438 100.00 .01341400 CLERGY RPTL 460 34 10,631 58 .55 .0014168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 48 12,664 144 1.14 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,098 672,309 274,083 40.77 2.37841834 STAR - ENHANCED RPTL 425 12,162 3,052,465 1,107,725 36.29 9.61141854 STAR - BASIC RPTL 425 53,515 15,052,452 2,381,109 15.82 20.6604190_ PHYSICALLY DISABLED RPTL 459 8 2,661 259 9.73 .0024193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 210 42,828 18,839 43.99 .1644196_ HISTORIC PROPERTY RPTL 444-a 1 616 250 40.58 .0024950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 64 37,587 2,147 5.71 .019

GROUP A TOTAL 81,363 4,180,080 36.269

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:12100 NY STATE OWNED PROPERTY RPTL 404(1) 233 1,116,415 1,116,415 100.00 9.68712350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 290 290 100.00 .00312360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 12 3,754 3,754 100.00 .03332301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 148 107,331 107,331 100.00 .931

GROUP B TOTAL 395 1,227,790 10.653

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 96 211,715 211,715 100.00 1.83713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 133 64,471 64,471 100.00 .5591343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 7 4,484 4,484 100.00 .0391344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 9 43,419 43,419 100.00 .377

Exemptions from Real Property Taxation in New York State Page B.73

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.74

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DUTCHESS MUNICIPALITIES22 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:13500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 616 319,214 319,214 100.00 2.7701357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 12 2,141 2,141 100.00 .01913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 118 41,320 41,320 100.00 .3591373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 6 635 635 100.00 .0061374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 21 11,090 11,090 100.00 .09613800 SCHOOL DISTRICT PROPERTY RPTL 408 132 1,093,261 1,093,261 100.00 9.48613850 BOCES PROPERTY RPTL 408 7 18,457 18,457 100.00 .16013870 SPECIAL DISTRICT PROPERTY RPTL 410 51 22,894 22,894 100.00 .19913890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 2 33,368 33,368 100.00 .29013970 REGIONAL OTB CORPORATION RACING L 513 2 433 433 100.00 .00414000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 32 71,926 71,926 100.00 .6243320_ TAX SALE - COUNTY OWNED RPTL 406(5) 69 4,292 4,292 100.00 .0373340_ TAX SALE - CITY OWNED RPTL 406(5) 97 6,223 6,223 100.00 .054

GROUP C TOTAL 1,410 1,949,343 16.914

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:14100 USA OWNED (GENERALLY) RPTL 400(1) 182 107,429 107,429 100.00 .932

GROUP D TOTAL 182 107,429 .932

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:21600 CLERGY RESIDENCE RPTL 462 43 13,771 13,606 98.80 .11825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 455 532,332 531,189 99.79 4.60925120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 207 945,375 945,375 100.00 8.20325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 52 39,711 39,711 100.00 .34525210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 39 360,021 335,006 93.05 2.90725230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 95 74,070 74,070 100.00 .6432530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 283 424,906 424,640 99.94 3.68525400 FRATERNAL ORGANIZATION RPTL 428 2 1,051 1,051 100.00 .00925500 NONPROFIT MEDICAL OR DENTAL RPTL 486 1 295 295 100.00 .00325600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 1,354 1,354 100.00 .01226050 AGRICULTURAL SOCIETY RPTL 450 15 16,938 16,938 100.00 .14726100 VETERANS ORGANIZATION RPTL 452 21 6,598 6,598 100.00 .05726250 HISTORICAL SOCIETY RPTL 444 10 2,131 2,131 100.00 .019

Page B.74 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.75

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DUTCHESS MUNICIPALITIES22 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:26400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 87 41,605 41,605 100.00 .36127350 CEMETERY - PRIVATE RPTL 446 160 33,604 33,604 100.00 .29229150 OPERA HOUSE RPTL 426 1 911 911 100.00 .0082935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 1 3,087 3,087 100.00 .02729500 PERFORMING ARTS BUILDINGS RPTL 427 4 1,456 1,249 85.81 .011

GROUP E TOTAL 1,477 2,472,420 21.453

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 23 366,917 363,507 99.07 3.15419950 MUNICIPAL RAILROAD RPTL 456 51 120,595 120,595 100.00 1.04627250 RAILROAD - AMTRAK U S PUB L 45-546b 2 4,369 4,369 100.00 .03847200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 10 54,738 50,287 91.87 .4364761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 44 99,018 17,232 17.40 .1504767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 139 75,096 41,519 55.29 .360

GROUP F TOTAL 269 597,509 5.184

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 9 43,094 43,094 100.00 .37418060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 14 6,516 6,516 100.00 .05718080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 2 22,698 22,698 100.00 .1972811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 6,928 6,928 100.00 .06028120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 10 30,898 30,898 100.00 .26828540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 9 19,631 19,631 100.00 .17028550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 2 12,000 12,000 100.00 .1044867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 7,250 6,500 89.66 .056

GROUP G TOTAL 50 148,265 1.286

AGRICULTURAL AND FOREST PROPERTYGROUP H:32252 NYS OWNED REFORESTED LAND RPTL 534 3 3,179 3,179 100.00 .02841700 AGRICULTURAL BUILDING RPTL 483 104 123,038 18,642 15.15 .16241720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,729 1,579,533 634,568 40.17 5.50641730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 177 118,086 40,925 34.66 .355

Exemptions from Real Property Taxation in New York State Page B.75

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.76

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF DUTCHESS MUNICIPALITIES22 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:42100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 11 28,765 557 1.94 .00542120 TEMPORARY GREENHOUSES RPTL 483-c 5 2,210 150 6.77 .00142130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 2 2,008 347 17.26 .00347450 FORESTLAND UNDER FISHER ACT RPTL 480 58 25,999 8,847 34.03 .07747460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 337 334,910 115,899 34.61 1.006

GROUP H TOTAL 2,426 823,114 7.142

87,580 11,525,114**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.76 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.77

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ERIE MUNICIPALITIES28

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 1,689 227,650 55,338 24.31 .2454111_ VETERANS - PRO RATA RPTL 458(5) 7,985 936,329 408,803 43.66 1.8104112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 18,665 2,498,048 309,481 12.39 1.3704113_ VETERANS-WARTIME/COMBAT RPTL 458-a 14,177 1,871,841 386,192 20.63 1.7104114_ VETERANS-WARTIME/DISABLED RPTL 458-a 4,026 540,658 129,060 23.87 .5714115_ VETERANS - COLD WAR (10%) RPTL 458-b 692 99,986 7,078 7.08 .0314116_ VETERANS - COLD WAR (15%) RPTL 458-b 2,526 341,384 29,093 8.52 .1294117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 189 24,826 4,434 17.86 .02041300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 47 10,061 9,982 99.21 .04441400 CLERGY RPTL 460 300 46,300 790 1.71 .00441657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 69 7,477 43 .58 .0004168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 906 130,048 2,721 2.09 .0124180_ PERSON AGED 65 YRS OR OLDER RPTL 467 21,712 2,137,052 777,932 36.40 3.44441834 STAR - ENHANCED RPTL 425 46,155 5,968,261 2,823,260 47.30 12.49841836 STAR - ENHANCED RPTL 425 7,839 498,772 240,417 48.20 1.06441854 STAR - BASIC RPTL 425 142,521 22,522,065 4,330,090 19.23 19.16841856 STAR - BASIC RPTL 425 30,322 2,348,304 599,758 25.54 2.6554190_ PHYSICALLY DISABLED RPTL 459 112 33,151 7,841 23.65 .0354193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 1,660 133,902 58,810 43.92 .2604196_ HISTORIC PROPERTY RPTL 444-a 12 1,429 801 56.01 .0044421_ HOME IMPROVEMENTS RPTL 421-f 20 2,829 237 8.38 .0014950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 14 56,012 58,820 105.01 .260

GROUP A TOTAL 301,638 10,240,981 45.334

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 390 1,976,012 1,976,012 100.00 8.74712350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 29 136,809 136,809 100.00 .60612370 MISC LOCAL TRANSP PUB AUTH RPTL 412 117 523,844 523,844 100.00 2.31912450 NYS MED CARE FACLTY FINANCE MCK UCON L 7421 2 572 572 100.00 .00317650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 8 3,297 3,297 100.00 .01532301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 1 1,121 1,121 100.00 .005

GROUP B TOTAL 547 2,641,655 11.694

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 2 19 19 100.00 .000

Exemptions from Real Property Taxation in New York State Page B.77

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.78

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ERIE MUNICIPALITIES28 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 955 982,033 982,033 100.00 4.34713120 CO. OWNED:REVENUE-PRODUCING GEN MUNY L 411 18 5,348 5,348 100.00 .02413350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 8,120 508,296 508,296 100.00 2.25013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 1,669 664,822 664,822 100.00 2.94313510 TOWN OWNED: CEMETERY RPTL 446 3 511 511 100.00 .0021357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 2 366 366 100.00 .00213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 477 66,615 66,615 100.00 .29513660 VILLAGE OWNED: CEMETERY RPTL 446 2 101 101 100.00 .00013800 SCHOOL DISTRICT PROPERTY RPTL 408 332 1,260,760 1,260,760 100.00 5.58113850 BOCES PROPERTY RPTL 408 2 17,112 17,112 100.00 .07613860 CHARTER SCHOOL - REGENTS INC ED L 2853 6 5,758 5,758 100.00 .02613870 SPECIAL DISTRICT PROPERTY RPTL 410 4 138 138 100.00 .00113890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 11 454 454 100.00 .00213970 REGIONAL OTB CORPORATION RACING L 513 6 2,388 2,388 100.00 .01114000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 31 172,703 172,703 100.00 .7653030_ PUBLIC SOLAR/WIND SYSTEMS RPTL 487 5 835 151 18.03 .0013320_ TAX SALE - COUNTY OWNED RPTL 406(5) 3 10 18 176.76 .000

GROUP C TOTAL 11,648 3,687,593 16.324

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 39 214,211 214,211 100.00 .94814110 USA OWNED - SPECIFIED USES STATE L 54 20 22,629 22,629 100.00 .10014200 FOREIGN GOVT: EMBASSY RPTL 418 4 1,576 1,576 100.00 .00714300 INDIAN RESERVATION RPTL 454 19 13,907 13,907 100.00 .062

GROUP D TOTAL 82 252,323 1.117

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 141 28,083 28,083 100.00 .12425110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 1,764 946,680 946,189 99.95 4.18925120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 342 388,989 388,518 99.88 1.72025130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 791 177,651 177,651 100.00 .78625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 95 644,706 644,278 99.93 2.85225230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 260 114,211 114,211 100.00 .5062530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 71 49,530 49,530 100.00 .21925400 FRATERNAL ORGANIZATION RPTL 428 8 2,666 2,666 100.00 .012

Page B.78 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.79

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ERIE MUNICIPALITIES28 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

25500 NONPROFIT MEDICAL OR DENTAL RPTL 486 16 20,255 20,255 100.00 .09025600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 10 34,629 34,629 100.00 .15326050 AGRICULTURAL SOCIETY RPTL 450 3 48,373 48,373 100.00 .21426100 VETERANS ORGANIZATION RPTL 452 61 16,045 16,045 100.00 .07126250 HISTORICAL SOCIETY RPTL 444 17 1,850 1,808 97.75 .0082630_ INTERDENOMINATIONAL CENTER RPTL 430 2 835 960 114.97 .00426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 213 89,575 89,575 100.00 .39727350 CEMETERY - PRIVATE RPTL 446 235 102,906 102,945 100.04 .45629300 HOSPITAL CORP: CITY BENEFIT RPTL 438 1 245 245 100.00 .001

GROUP E TOTAL 4,030 2,665,961 11.801

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 643 1,938,796 1,941,765 100.15 8.59618180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 4 7,315 7,315 100.00 .03227250 RAILROAD - AMTRAK U S PUB L 45-546b 1 848 848 100.00 .00447200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 72 126,979 62,749 49.42 .2784759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 21 39,133 33,808 86.39 .1504760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 2 7,597 375 4.94 .0024761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 570 805,391 110,424 13.71 .4894767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 311 335,398 210,365 62.72 .9314780_ IMPROVED PROP PURSNT TO ADA RPTL 459-a 1 240 14 5.83 .00047900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 4 15,475 6,019 38.89 .02749530 INDUSTRIAL WASTE TREATMENT RPTL 477 9 16,112 9,185 57.01 .041

GROUP F TOTAL 1,638 2,382,867 10.548

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 77 173,409 173,409 100.00 .76818080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 67 122,648 122,648 100.00 .54318100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 6 15,989 15,989 100.00 .07118130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 4 5,612 5,612 100.00 .0252811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 30 52,848 52,848 100.00 .23428120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 7,093 7,093 100.00 .03128220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 13 1,469 1,469 100.00 .00728520 NONPROFIT NURSING HOME CO RPTL 422 17 59,830 59,830 100.00 .26528540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 9 4,762 4,762 100.00 .021

Exemptions from Real Property Taxation in New York State Page B.79

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.80

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ERIE MUNICIPALITIES28 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

38260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 2 8,667 8,343 96.27 .0374198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 96 67,376 66,926 99.33 .2964810_ URBAN DEVEL ACTION AREA PROJ GEN MUNY L 696 1 3,356 2,487 74.12 .0114865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 20 20,830 12,648 60.72 .0564866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 19 42,238 42,076 99.62 .1864867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 36 23,554 19,390 82.32 .086

GROUP G TOTAL 401 595,530 2.636

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 164 50,252 9,278 18.46 .04141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,156 358,903 93,243 25.98 .41341730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 140 24,852 7,875 31.69 .03542100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 135 39,615 3,582 9.04 .01642120 TEMPORARY GREENHOUSES RPTL 483-c 88 10,231 2,491 24.34 .01142130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 1 421 421 100.00 .00247450 FORESTLAND UNDER FISHER ACT RPTL 480 3 657 595 90.51 .00347460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 5 887 316 35.59 .0014747_ CONS EASMT 15-29 YR RPTL 491 36 2,839 1,419 50.00 .0064748_ CONS EASMT 30-49 YR RPTL 491 2 249 187 75.00 .0014749_ CONS EASMT 50-75 YR RPTL 491 3 463 393 85.00 .0024750_ CONS EASMT PERPETUAL RPTL 491 37 3,016 2,715 90.00 .012

GROUP H TOTAL 2,770 122,515 .542322,838 22,590,252

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.80 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.81

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ESSEX MUNICIPALITIES18

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 1 125 125 100.00 .0064100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 7 839 202 24.04 .0104110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 123 20,039 342 1.71 .0174111_ VETERANS - PRO RATA RPTL 458(5) 41 7,179 4,192 58.39 .2054112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,070 179,249 17,075 9.53 .8334113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,026 169,323 27,112 16.01 1.3234114_ VETERANS-WARTIME/DISABLED RPTL 458-a 337 53,600 9,254 17.27 .4524116_ VETERANS - COLD WAR (15%) RPTL 458-b 4 572 48 8.39 .00241300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 1 123 1 .81 .00041400 CLERGY RPTL 460 8 1,436 12 .84 .00141657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 43 6,015 22 .36 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,006 144,042 61,186 42.48 2.98641834 STAR - ENHANCED RPTL 425 3,132 477,492 182,127 38.14 8.88941844 STAR - ENHANCED: MFG HOME RPTL 425 3 401 67 16.79 .00341854 STAR - BASIC RPTL 425 7,358 1,272,882 220,117 17.29 10.74341864 STAR - BASIC:MFG HOME RPTL 425 7 719 95 13.22 .0054190_ PHYSICALLY DISABLED RPTL 459 4 799 235 29.34 .0114193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 14 898 436 48.53 .021

GROUP A TOTAL 14,185 522,648 25.507

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 184 242,527 242,527 100.00 11.836

GROUP B TOTAL 184 242,527 11.836

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 6 527 527 100.00 .02613100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 27 60,446 60,446 100.00 2.95013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 464 466,978 466,978 100.00 22.79113510 TOWN OWNED: CEMETERY RPTL 446 76 1,278 1,278 100.00 .0621357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 2 246 246 100.00 .01213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 75 81,279 81,279 100.00 3.96713660 VILLAGE OWNED: CEMETERY RPTL 446 2 41 41 100.00 .0021373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 4 23 23 100.00 .0011374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 605 605 100.00 .03013800 SCHOOL DISTRICT PROPERTY RPTL 408 34 137,555 137,555 100.00 6.713

Exemptions from Real Property Taxation in New York State Page B.81

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.82

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ESSEX MUNICIPALITIES18 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13850 BOCES PROPERTY RPTL 408 2 1,987 1,987 100.00 .09713870 SPECIAL DISTRICT PROPERTY RPTL 410 23 11,283 11,283 100.00 .5513320_ TAX SALE - COUNTY OWNED RPTL 406(5) 1 59 59 100.00 .003

GROUP C TOTAL 721 762,307 37.204

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 10 76,673 76,673 100.00 3.74214110 USA OWNED - SPECIFIED USES STATE L 54 2 37 37 100.00 .002

GROUP D TOTAL 12 76,710 3.744

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 22 3,500 3,500 100.00 .17125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 119 45,390 45,390 100.00 2.21525120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 93 90,521 90,521 100.00 4.41825130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 5 25,708 25,708 100.00 1.25525210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 19 56,643 56,643 100.00 2.76425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 17 9,742 9,742 100.00 .4762530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 180 70,371 70,371 100.00 3.43425400 FRATERNAL ORGANIZATION RPTL 428 3 1,065 1,065 100.00 .05225600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 2 316 316 100.00 .01526100 VETERANS ORGANIZATION RPTL 452 6 2,272 2,272 100.00 .11126250 HISTORICAL SOCIETY RPTL 444 7 2,514 2,514 100.00 .12326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 37 8,842 8,842 100.00 .43227350 CEMETERY - PRIVATE RPTL 446 28 1,311 1,311 100.00 .064

GROUP E TOTAL 538 318,195 15.529

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 12 4,878 4,878 100.00 .2384761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 18 19,586 2,154 11.00 .10549530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 18,100 18,100 100.00 .883

GROUP F TOTAL 31 25,132 1.227

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 1 209 209 100.00 .0102811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 2,083 2,083 100.00 .102

Page B.82 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.83

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ESSEX MUNICIPALITIES18 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 3 2,105 2,057 97.73 .100

GROUP G TOTAL 6 4,349 .212

AGRICULTURAL AND FOREST PROPERTYGROUP H:

33302 COUNTY REFORESTATION LAND RPTL 406(6) 17 2,029 2,029 100.00 .09941700 AGRICULTURAL BUILDING RPTL 483 10 5,409 1,786 33.03 .08741720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 396 61,402 15,163 24.69 .74041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 28 8,338 1,367 16.40 .06742100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 1 1,735 32 1.86 .00247450 FORESTLAND UNDER FISHER ACT RPTL 480 120 40,589 18,370 45.26 .89747460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 831 100,139 54,235 54.16 2.647

GROUP H TOTAL 1,403 92,982 4.53817,106 2,049,001

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.83

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.84

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF FRANKLIN MUNICIPALITIES19

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 27 2,463 813 33.01 .0584110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 203 24,435 1,364 5.58 .0984112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 705 87,026 9,943 11.43 .7124113_ VETERANS-WARTIME/COMBAT RPTL 458-a 745 88,970 17,673 19.86 1.2654114_ VETERANS-WARTIME/DISABLED RPTL 458-a 317 34,076 7,728 22.68 .55341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 244 244 100.00 .01841400 CLERGY RPTL 460 15 2,841 36 1.25 .00341657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 9 1,217 4 .35 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 374 38,129 15,428 40.46 1.10541834 STAR - ENHANCED RPTL 425 3,060 318,659 172,476 54.13 12.34941844 STAR - ENHANCED: MFG HOME RPTL 425 7 742 243 32.78 .01741854 STAR - BASIC RPTL 425 8,626 957,901 254,474 26.57 18.21941864 STAR - BASIC:MFG HOME RPTL 425 15 1,919 254 13.26 .0184193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 1 79 39 50.00 .0034950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 188 5 2.66 .000

GROUP A TOTAL 14,107 480,724 34.418

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 79 162,171 162,171 100.00 11.61112360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 1 19 19 100.00 .001

GROUP B TOTAL 80 162,190 11.612

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 32 40,720 40,720 100.00 2.91513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 331 35,936 35,936 100.00 2.57313510 TOWN OWNED: CEMETERY RPTL 446 22 352 352 100.00 .02513650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 107 15,376 14,685 95.50 1.0511374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 1 3,004 3,000 99.88 .21513800 SCHOOL DISTRICT PROPERTY RPTL 408 34 114,691 114,691 100.00 8.21213870 SPECIAL DISTRICT PROPERTY RPTL 410 1 1,874 4,706 251.16 .3373320_ TAX SALE - COUNTY OWNED RPTL 406(5) 58 2,604 2,604 100.00 .186

GROUP C TOTAL 586 216,694 15.515

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 13 5,108 5,108 100.00 .366

Page B.84 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.85

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF FRANKLIN MUNICIPALITIES19 GROUP D (CONT'D)

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 2 44 18 41.36 .00114300 INDIAN RESERVATION RPTL 454 1 4,745 4,745 100.00 .340

GROUP D TOTAL 16 9,871 .707

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 6 643 643 100.00 .04625110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 158 44,024 44,024 100.00 3.15225120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 40 71,704 71,704 100.00 5.13425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 35 13,309 12,804 96.20 .91725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 28 60,159 59,070 98.19 4.22925230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 25 16,384 16,384 100.00 1.1732530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 24 14,875 14,875 100.00 1.06526050 AGRICULTURAL SOCIETY RPTL 450 6 3,369 3,369 100.00 .24126100 VETERANS ORGANIZATION RPTL 452 13 1,353 1,353 100.00 .09726250 HISTORICAL SOCIETY RPTL 444 2 442 442 100.00 .03226400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 22 3,501 3,501 100.00 .25127350 CEMETERY - PRIVATE RPTL 446 73 2,009 2,009 100.00 .144

GROUP E TOTAL 432 230,178 16.480

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 77 148,118 148,118 100.00 10.6054761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 50 29,091 4,906 16.87 .351

GROUP F TOTAL 127 153,024 10.956

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 10 9,548 9,548 100.00 .6842811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 4,478 4,478 100.00 .32128120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 16 9,786 9,786 100.00 .70128540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 36 10,693 10,693 100.00 .76628550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 9 1,525 1,525 100.00 .1094866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 2 6,179 6,179 100.00 .4424867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 988 932 94.34 .067

GROUP G TOTAL 80 43,141 3.089

Exemptions from Real Property Taxation in New York State Page B.85

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.86

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF FRANKLIN MUNICIPALITIES19

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 109 10,599 10,599 100.00 .75941700 AGRICULTURAL BUILDING RPTL 483 69 16,862 4,188 24.84 .30041720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 864 75,969 18,455 24.29 1.32141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 146 10,769 2,955 27.44 .21242100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 12 3,392 203 6.00 .01547450 FORESTLAND UNDER FISHER ACT RPTL 480 29 35,408 19,567 55.26 1.40147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 128 93,309 44,749 47.96 3.204

GROUP H TOTAL 1,357 100,716 7.21116,789 1,396,718

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.86 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.87

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF FULTON MUNICIPALITIES12

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 43 3,989 137 3.44 .0134112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,525 165,389 20,710 12.52 1.9024113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,313 139,695 29,654 21.23 2.7234114_ VETERANS-WARTIME/DISABLED RPTL 458-a 406 40,563 8,603 21.21 .7904116_ VETERANS - COLD WAR (15%) RPTL 458-b 247 26,970 2,599 9.64 .2394117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 22 2,487 416 16.71 .03841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 1 164 164 100.00 .01541400 CLERGY RPTL 460 16 1,754 32 1.81 .0034180_ PERSON AGED 65 YRS OR OLDER RPTL 467 988 79,853 30,455 38.14 2.79641834 STAR - ENHANCED RPTL 425 4,042 417,797 226,337 54.17 20.78341844 STAR - ENHANCED: MFG HOME RPTL 425 1 77 16 21.41 .00241854 STAR - BASIC RPTL 425 10,441 1,144,496 310,444 27.13 28.50641864 STAR - BASIC:MFG HOME RPTL 425 12 1,882 181 9.63 .0174190_ PHYSICALLY DISABLED RPTL 459 7 667 72 10.80 .0074421_ HOME IMPROVEMENTS RPTL 421-f 17 1,087 275 25.31 .0254950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 251 36 14.35 .003

GROUP A TOTAL 19,083 630,131 57.861

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 73 24,059 24,059 100.00 2.209

GROUP B TOTAL 73 24,059 2.209

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 42 28,559 28,559 100.00 2.62213350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 141 15,824 15,824 100.00 1.4531344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 27 43,526 38,244 87.86 3.51213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 84 20,167 20,167 100.00 1.85213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 36 3,391 3,391 100.00 .31113800 SCHOOL DISTRICT PROPERTY RPTL 408 56 150,141 150,141 100.00 13.78613850 BOCES PROPERTY RPTL 408 1 5 5 100.00 .0013320_ TAX SALE - COUNTY OWNED RPTL 406(5) 10 87 87 100.00 .0083340_ TAX SALE - CITY OWNED RPTL 406(5) 6 18 18 100.00 .002

GROUP C TOTAL 403 256,436 23.547

Exemptions from Real Property Taxation in New York State Page B.87

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.88

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF FULTON MUNICIPALITIES12

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 1 765 765 100.00 .07014110 USA OWNED - SPECIFIED USES STATE L 54 1 886 886 100.00 .081

GROUP D TOTAL 2 1,651 .152

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 31 8,191 8,191 100.00 .75225110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 134 26,038 26,038 100.00 2.39125120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 5 737 737 100.00 .06825130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 3 441 441 100.00 .04125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 18 22,695 22,695 100.00 2.08425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 49 7,640 7,640 100.00 .7022530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 111 32,221 32,221 100.00 2.95925400 FRATERNAL ORGANIZATION RPTL 428 4 624 624 100.00 .05725500 NONPROFIT MEDICAL OR DENTAL RPTL 486 4 3,331 1,905 57.19 .17526050 AGRICULTURAL SOCIETY RPTL 450 3 59 59 100.00 .00626100 VETERANS ORGANIZATION RPTL 452 9 1,030 1,030 100.00 .09526400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 30 6,287 6,287 100.00 .57727350 CEMETERY - PRIVATE RPTL 446 91 2,228 2,228 100.00 .20529500 PERFORMING ARTS BUILDINGS RPTL 427 1 26 26 100.00 .002

GROUP E TOTAL 493 110,122 10.112

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 22 26,967 26,967 100.00 2.47618180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 7 1,318 1,318 100.00 .1212970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 15 2,364 2,364 100.00 .2174761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 33 23,585 2,782 11.79 .2554767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 12 7,125 5,316 74.61 .488

GROUP F TOTAL 89 38,747 3.558

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

28100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 1,418 1,418 100.00 .13028220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 3 37 37 100.00 .00328520 NONPROFIT NURSING HOME CO RPTL 422 4 5,688 5,688 100.00 .52228540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 19 5,615 5,615 100.00 .51628550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 1 191 191 100.00 .018

Page B.88 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.89

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF FULTON MUNICIPALITIES12 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 1 1,545 315 20.40 .0294866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 2 1,438 1,438 100.00 .132

GROUP G TOTAL 31 14,702 1.350

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 31 1,359 1,449 106.59 .13333302 COUNTY REFORESTATION LAND RPTL 406(6) 2 192 58 30.10 .00541700 AGRICULTURAL BUILDING RPTL 483 53 7,466 1,863 24.95 .17141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 343 32,406 4,197 12.95 .38541730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 112 12,254 1,837 14.99 .16942100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 3 611 34 5.52 .00342120 TEMPORARY GREENHOUSES RPTL 483-c 5 397 51 12.76 .00547460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 59 6,506 3,361 51.66 .309

GROUP H TOTAL 608 12,850 1.18020,787 1,089,050

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.89

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.90

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF GENESEE MUNICIPALITIES14

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 26 2,522 62 2.46 .0044112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,371 145,963 18,382 12.59 1.2674113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,259 134,205 28,026 20.88 1.9324114_ VETERANS-WARTIME/DISABLED RPTL 458-a 504 53,264 11,736 22.03 .8094115_ VETERANS - COLD WAR (10%) RPTL 458-b 205 23,374 1,216 5.20 .0844116_ VETERANS - COLD WAR (15%) RPTL 458-b 4 581 48 8.27 .0034117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 19 1,832 297 16.21 .02141400 CLERGY RPTL 460 16 2,003 24 1.20 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 908 81,922 24,715 30.17 1.7044182_ CERTAIN LIVING QUARTERS RPTL 469 2 276 27 9.62 .00241834 STAR - ENHANCED RPTL 425 3,993 435,484 239,664 55.03 16.52241854 STAR - BASIC RPTL 425 11,735 1,355,577 354,464 26.15 24.4354193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 36 2,898 1,064 36.72 .0734421_ HOME IMPROVEMENTS RPTL 421-f 3 377 74 19.67 .0054950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 230 10 4.43 .001

GROUP A TOTAL 20,083 679,809 46.863

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 45 50,220 50,220 100.00 3.46212350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 6 20,462 20,462 100.00 1.411

GROUP B TOTAL 51 70,682 4.873

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 45 53,635 53,635 100.00 3.69713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 71 17,014 17,014 100.00 1.1731344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 1 166 166 100.00 .01113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 120 14,275 14,275 100.00 .9841357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 28 3,904 3,904 100.00 .26913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 92 6,331 6,331 100.00 .4361374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 8 3,633 3,633 100.00 .25113800 SCHOOL DISTRICT PROPERTY RPTL 408 50 117,985 117,985 100.00 8.13313850 BOCES PROPERTY RPTL 408 3 6,310 6,310 100.00 .43513870 SPECIAL DISTRICT PROPERTY RPTL 410 28 665 665 100.00 .04613970 REGIONAL OTB CORPORATION RACING L 513 3 3,725 3,725 100.00 .2571402_ SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 6 3,974 3,974 100.00 .274

Page B.90 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.91

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF GENESEE MUNICIPALITIES14 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

3340_ TAX SALE - CITY OWNED RPTL 406(5) 1 5 15 300.00 .001

GROUP C TOTAL 456 231,632 15.968

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 29 63,317 63,317 100.00 4.36514300 INDIAN RESERVATION RPTL 454 9 21,121 21,121 100.00 1.456

GROUP D TOTAL 38 84,438 5.821

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 23 3,721 3,721 100.00 .25725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 144 41,889 41,860 99.93 2.88625130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 13 2,567 2,567 100.00 .17725230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 12 5,021 4,500 89.62 .3102530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 149 11,524 10,400 90.25 .71725600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 15 11,369 11,369 100.00 .78426050 AGRICULTURAL SOCIETY RPTL 450 4 290 290 100.00 .02026100 VETERANS ORGANIZATION RPTL 452 8 666 666 100.00 .04626250 HISTORICAL SOCIETY RPTL 444 1 353 353 100.00 .02426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 33 6,351 6,351 100.00 .43827350 CEMETERY - PRIVATE RPTL 446 102 3,774 3,774 100.00 .260

GROUP E TOTAL 504 85,851 5.918

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 117 125,260 125,260 100.00 8.63547200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 4 1,443 239 16.56 .0174761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 75 47,769 5,657 11.84 .39049530 INDUSTRIAL WASTE TREATMENT RPTL 477 2 1,870 343 18.31 .024

GROUP F TOTAL 198 131,499 9.065

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 4 6,300 6,300 100.00 .4342811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 2,760 1,791 64.88 .1233860_ MUNI HSNG AUTH:SOLD/LEASED P H FI L 36-a(4) 3 12,009 11,571 96.36 .798

GROUP G TOTAL 10 19,662 1.355

Exemptions from Real Property Taxation in New York State Page B.91

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.92

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF GENESEE MUNICIPALITIES14

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 139 37,190 10,483 28.19 .72341720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,713 327,097 117,407 35.89 8.09441730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 110 11,619 3,996 34.39 .27642100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 178 49,882 3,478 6.97 .24042120 TEMPORARY GREENHOUSES RPTL 483-c 12 4,011 282 7.02 .01942130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 8 3,534 397 11.23 .02747460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 11 918 222 24.16 .015

GROUP H TOTAL 3,171 136,265 9.39324,551 1,450,624

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.92 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.93

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF GREENE MUNICIPALITIES14

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 173 28,700 9,504 33.11 .3444110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 41 7,915 277 3.49 .0104112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,146 196,544 20,625 10.49 .7474113_ VETERANS-WARTIME/COMBAT RPTL 458-a 931 155,856 27,569 17.69 .9984114_ VETERANS-WARTIME/DISABLED RPTL 458-a 275 46,201 9,057 19.60 .3284115_ VETERANS - COLD WAR (10%) RPTL 458-b 122 21,443 1,086 5.06 .0394116_ VETERANS - COLD WAR (15%) RPTL 458-b 3 673 50 7.49 .0024117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 9 1,150 213 18.50 .00841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 1 177 177 100.00 .00641400 CLERGY RPTL 460 23 4,474 49 1.10 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 919 132,465 52,715 39.80 1.90941834 STAR - ENHANCED RPTL 425 3,298 542,409 204,598 37.72 7.40741844 STAR - ENHANCED: MFG HOME RPTL 425 1 134 65 48.48 .00241854 STAR - BASIC RPTL 425 8,636 1,505,688 264,932 17.60 9.59141864 STAR - BASIC:MFG HOME RPTL 425 5 527 152 28.78 .0064190_ PHYSICALLY DISABLED RPTL 459 11 1,989 289 14.52 .0114193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 91 11,991 5,261 43.87 .1914421_ HOME IMPROVEMENTS RPTL 421-f 15 2,768 369 13.34 .0134950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 47 12,043 935 7.76 .034

GROUP A TOTAL 15,747 597,923 21.647

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 35 10,074 10,074 100.00 .36512350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 5 2,362 2,362 100.00 .08632301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 22 122,104 122,104 100.00 4.421

GROUP B TOTAL 62 134,540 4.871

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 56 44,266 44,266 100.00 1.60313110 COUNTY OWNED: CEMETERY RPTL 446 1 11 11 100.00 .00013350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 1 124 124 100.00 .00513370 CITY OWNED: CEMETERY RPTL 446 6 142 142 100.00 .00513380 CITY OWNED:REVENUE PRODUCING GEN MUNY L 411 8 1,489 1,489 100.00 .05413500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 92 23,994 23,994 100.00 .86913510 TOWN OWNED: CEMETERY RPTL 446 42 1,165 1,165 100.00 .042

Exemptions from Real Property Taxation in New York State Page B.93

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.94

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF GREENE MUNICIPALITIES14 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

1357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 258 258 100.00 .00913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 75 43,498 43,498 100.00 1.57513660 VILLAGE OWNED: CEMETERY RPTL 446 3 412 412 100.00 .01513670 VILLGE OWNED:REVENU PRODUCNG GEN MUNY L 411 1 194 194 100.00 .0071374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 26 20,616 20,616 100.00 .74613800 SCHOOL DISTRICT PROPERTY RPTL 408 18 92,239 92,239 100.00 3.33913870 SPECIAL DISTRICT PROPERTY RPTL 410 1 187 187 100.00 .00713890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 14 7,514 7,514 100.00 .272

GROUP C TOTAL 345 236,109 8.548

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 3 659 659 100.00 .02414110 USA OWNED - SPECIFIED USES STATE L 54 3 776 776 100.00 .02814120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 1 581 196 33.65 .007

GROUP D TOTAL 7 1,631 .059

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 29 5,249 5,249 100.00 .19025110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 181 84,067 82,995 98.72 3.00525120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 53 31,292 32,301 103.22 1.16925130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 26 17,178 9,792 57.00 .35525210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 2 15,003 10,301 68.66 .37325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 14 4,255 4,255 100.00 .1542530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 25 9,759 9,759 100.00 .35326050 AGRICULTURAL SOCIETY RPTL 450 1 20 20 100.00 .00126100 VETERANS ORGANIZATION RPTL 452 5 1,281 1,281 100.00 .04626250 HISTORICAL SOCIETY RPTL 444 6 2,772 2,772 100.00 .10026400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 43 13,146 13,146 100.00 .47627350 CEMETERY - PRIVATE RPTL 446 75 3,018 3,018 100.00 .10927400 PRIVAT NONPROFIT RETIRE SYS RPTL 488 1 2,507 2,507 100.00 .091

GROUP E TOTAL 461 177,396 6.422

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 45 1,374,231 1,374,231 100.00 49.75247200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 6 15,385 9,569 62.20 .346

Page B.94 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.95

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF GREENE MUNICIPALITIES14 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

4761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 74 91,769 13,380 14.58 .48449530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 680 530 77.95 .019

GROUP F TOTAL 126 1,397,710 50.602

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 3 3,152 3,152 100.00 .1142811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 2,126 2,126 100.00 .07728540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 3 2,816 2,816 100.00 .10228550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 1 289 289 100.00 .0114810_ URBAN DEVEL ACTION AREA PROJ GEN MUNY L 696 2 2,108 1,448 68.70 .0524867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 2,541 2,501 98.43 .091

GROUP G TOTAL 11 12,332 .447

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 59 9,751 9,751 100.00 .35341700 AGRICULTURAL BUILDING RPTL 483 46 9,622 1,678 17.44 .06141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 199 44,131 15,092 34.20 .54641730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 196 42,242 10,741 25.43 .38942100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 3 2,612 55 2.09 .00242120 TEMPORARY GREENHOUSES RPTL 483-c 3 2,081 260 12.49 .00942130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 6 4,161 563 13.53 .02047450 FORESTLAND UNDER FISHER ACT RPTL 480 7 842 305 36.23 .01147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 141 43,609 14,787 33.91 .5354750_ CONS EASMT PERPETUAL RPTL 491 1 1,439 1,439 100.00 .052

GROUP H TOTAL 661 54,671 1.97917,467 2,762,173

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.95

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.96

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF HAMILTON MUNICIPALITIES9

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 25 7,226 1,115 15.43 .3404110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 9 1,444 22 1.54 .0074111_ VETERANS - PRO RATA RPTL 458(5) 14 4,143 620 14.96 .1894112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 232 52,881 5,352 10.12 1.6324113_ VETERANS-WARTIME/COMBAT RPTL 458-a 187 37,489 6,708 17.89 2.0464114_ VETERANS-WARTIME/DISABLED RPTL 458-a 37 8,373 1,638 19.57 .5004116_ VETERANS - COLD WAR (15%) RPTL 458-b 20 3,962 262 6.63 .0804117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 1 145 22 15.00 .00741400 CLERGY RPTL 460 10 2,115 15 .71 .0054180_ PERSON AGED 65 YRS OR OLDER RPTL 467 116 22,091 8,852 40.07 2.70041834 STAR - ENHANCED RPTL 425 636 127,584 39,392 30.88 12.01441854 STAR - BASIC RPTL 425 1,138 232,631 34,142 14.68 10.4134193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 2 191 96 50.00 .0294950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 536 16 3.01 .005

GROUP A TOTAL 2,429 98,252 29.965

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 53 17,653 17,653 100.00 5.384

GROUP B TOTAL 53 17,653 5.384

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 7 5,511 5,511 100.00 1.68113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 156 34,872 34,872 100.00 10.63513510 TOWN OWNED: CEMETERY RPTL 446 9 159 159 100.00 .04913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 11 3,433 3,433 100.00 1.04713660 VILLAGE OWNED: CEMETERY RPTL 446 1 38 38 100.00 .01213800 SCHOOL DISTRICT PROPERTY RPTL 408 7 22,879 22,879 100.00 6.97813870 SPECIAL DISTRICT PROPERTY RPTL 410 4 1,756 1,756 100.00 .5363320_ TAX SALE - COUNTY OWNED RPTL 406(5) 3 40 40 100.00 .012

GROUP C TOTAL 198 68,688 20.949

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 2 404 404 100.00 .123

GROUP D TOTAL 2 404 .123

Page B.96 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.97

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF HAMILTON MUNICIPALITIES9

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 7 952 952 100.00 .29025110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 37 24,519 24,519 100.00 7.47825120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 9 20,570 20,570 100.00 6.27425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 7 2,032 2,032 100.00 .62025230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 3 4,977 4,977 100.00 1.5182530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 16 37,728 37,728 100.00 11.50626100 VETERANS ORGANIZATION RPTL 452 3 353 353 100.00 .10826250 HISTORICAL SOCIETY RPTL 444 1 90 90 100.00 .02826400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 10 2,391 2,391 100.00 .72927350 CEMETERY - PRIVATE RPTL 446 8 236 236 100.00 .07229500 PERFORMING ARTS BUILDINGS RPTL 427 1 395 395 100.00 .120

GROUP E TOTAL 102 94,243 28.743

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 2 1,243 1,243 100.00 .37919950 MUNICIPAL RAILROAD RPTL 456 4 452 452 100.00 .1384761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 12 6,810 251 3.68 .077

GROUP F TOTAL 18 1,946 .594

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

2811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 776 776 100.00 .237

GROUP G TOTAL 1 776 .237

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 1 244 80 33.02 .02547450 FORESTLAND UNDER FISHER ACT RPTL 480 28 40,747 9,380 23.02 2.86147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 74 73,125 36,381 49.75 11.095

GROUP H TOTAL 103 45,841 13.9812,908 327,890

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.97

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.98

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF HERKIMER MUNICIPALITIES20

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 141 11,032 4,946 44.83 .2934110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 188 15,446 1,140 7.38 .0684112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,352 148,152 13,628 9.20 .8084113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,416 148,251 23,648 15.95 1.4034114_ VETERANS-WARTIME/DISABLED RPTL 458-a 426 47,331 9,043 19.11 .5364115_ VETERANS - COLD WAR (10%) RPTL 458-b 86 8,457 633 7.48 .0384116_ VETERANS - COLD WAR (15%) RPTL 458-b 178 20,918 1,582 7.56 .0944117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 17 1,838 226 12.28 .01341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 170 170 100.00 .01041400 CLERGY RPTL 460 23 3,223 56 1.74 .0034180_ PERSON AGED 65 YRS OR OLDER RPTL 467 312 26,404 11,457 43.39 .68041834 STAR - ENHANCED RPTL 425 4,785 503,116 286,109 56.87 16.96941844 STAR - ENHANCED: MFG HOME RPTL 425 3 387 67 17.37 .00441854 STAR - BASIC RPTL 425 12,023 1,322,921 368,147 27.83 21.83541864 STAR - BASIC:MFG HOME RPTL 425 1 60 19 31.66 .0014193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 8 739 362 48.99 .022

GROUP A TOTAL 20,961 721,233 42.777

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 44 5,699 5,699 100.00 .33812350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 12 14,965 14,965 100.00 .88832301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 6 2,734 2,734 100.00 .162

GROUP B TOTAL 62 23,398 1.388

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 282 177,551 177,551 100.00 10.53113110 COUNTY OWNED: CEMETERY RPTL 446 17 149 149 100.00 .00913350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 58 22,209 22,209 100.00 1.31713500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 143 103,583 103,583 100.00 6.14413650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 98 9,771 9,771 100.00 .58013660 VILLAGE OWNED: CEMETERY RPTL 446 10 514 514 100.00 .03113800 SCHOOL DISTRICT PROPERTY RPTL 408 33 98,324 98,324 100.00 5.83213850 BOCES PROPERTY RPTL 408 2 9,464 9,464 100.00 .56114000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 11 3,771 3,771 100.00 .224

Page B.98 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.99

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF HERKIMER MUNICIPALITIES20 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

3320_ TAX SALE - COUNTY OWNED RPTL 406(5) 1 442 442 100.00 .026

GROUP C TOTAL 655 425,778 25.253

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 3 1,155 1,155 100.00 .069

GROUP D TOTAL 3 1,155 .069

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 13 2,444 2,444 100.00 .14525110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 98 37,143 37,143 100.00 2.20325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 40 19,491 19,403 99.54 1.15125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 22 1,780 1,780 100.00 .10625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 16 30,548 30,548 100.00 1.81225230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 38 11,389 11,389 100.00 .6762530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 256 122,975 122,741 99.81 7.28025400 FRATERNAL ORGANIZATION RPTL 428 2 3,227 3,227 100.00 .19126100 VETERANS ORGANIZATION RPTL 452 9 1,281 1,281 100.00 .07626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 17 3,130 3,130 100.00 .18627350 CEMETERY - PRIVATE RPTL 446 26 1,443 1,443 100.00 .086

GROUP E TOTAL 537 234,529 13.910

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 115 171,402 171,402 100.00 10.1662970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 38 1,294 1,294 100.00 .07747200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 1 1,527 95 6.22 .0064761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 32 47,493 6,607 13.91 .39247900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 21,094 1,134 5.38 .067

GROUP F TOTAL 187 180,532 10.707

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 3 47,492 47,492 100.00 2.8174867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 1,909 1,881 98.56 .112

GROUP G TOTAL 5 49,373 2.928

Exemptions from Real Property Taxation in New York State Page B.99

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.100

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF HERKIMER MUNICIPALITIES20

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 25 3,308 3,308 100.00 .19641700 AGRICULTURAL BUILDING RPTL 483 145 30,499 8,538 28.00 .50641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 656 74,867 8,493 11.34 .50441730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 490 59,658 8,137 13.64 .48342100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 265 61,241 3,402 5.56 .20242120 TEMPORARY GREENHOUSES RPTL 483-c 1 236 42 17.68 .00347460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 45 14,126 7,164 50.72 .425

GROUP H TOTAL 1,627 39,084 2.31824,094 1,686,052

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.100 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.101

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF JEFFERSON MUNICIPALITIES23

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 54 7,216 190 2.63 .0054111_ VETERANS - PRO RATA RPTL 458(5) 211 29,483 9,738 33.03 .2494112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,319 350,001 23,511 6.72 .6014113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,893 432,494 49,160 11.37 1.2564114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,327 207,537 32,206 15.52 .82341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 556 556 100.00 .01441400 CLERGY RPTL 460 18 3,179 29 .92 .00141657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 66 8,585 42 .49 .0014169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 264 31,429 794 2.53 .0204180_ PERSON AGED 65 YRS OR OLDER RPTL 467 754 77,590 28,154 36.29 .7194182_ CERTAIN LIVING QUARTERS RPTL 469 13 2,692 427 15.86 .01141834 STAR - ENHANCED RPTL 425 5,254 741,989 320,114 43.14 8.17741844 STAR - ENHANCED: MFG HOME RPTL 425 4 1,999 115 5.76 .00341854 STAR - BASIC RPTL 425 17,655 2,641,864 533,494 20.19 13.62841864 STAR - BASIC:MFG HOME RPTL 425 16 4,068 341 8.39 .0094190_ PHYSICALLY DISABLED RPTL 459 1 312 14 4.49 .0004421_ HOME IMPROVEMENTS RPTL 421-f 55 8,789 1,035 11.77 .0264950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 211 10 4.69 .000

GROUP A TOTAL 30,907 999,930 25.543

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 159 441,424 441,424 100.00 11.276

GROUP B TOTAL 159 441,424 11.276

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 129 51,162 51,162 100.00 1.30713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 214 95,337 95,337 100.00 2.4351344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 1 3 3 100.00 .00013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 338 67,914 67,914 100.00 1.73513510 TOWN OWNED: CEMETERY RPTL 446 9 1,383 1,383 100.00 .0351357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 28 4,170 4,170 100.00 .10713650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 282 68,251 68,251 100.00 1.7431373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 22 4,790 4,790 100.00 .1221374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 17 7,105 7,105 100.00 .18213800 SCHOOL DISTRICT PROPERTY RPTL 408 82 289,392 289,392 100.00 7.392

Exemptions from Real Property Taxation in New York State Page B.101

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.102

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF JEFFERSON MUNICIPALITIES23 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13850 BOCES PROPERTY RPTL 408 2 8,990 8,990 100.00 .23013870 SPECIAL DISTRICT PROPERTY RPTL 410 7 2,139 2,139 100.00 .05513890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 28 102,029 102,029 100.00 2.6063320_ TAX SALE - COUNTY OWNED RPTL 406(5) 16 44 44 100.00 .0013370_ TAX SALE - VILLAGE OWNED RPTL 406(5) 12 278 278 100.00 .007

GROUP C TOTAL 1,187 702,987 17.957

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 38 1,070,102 1,070,102 100.00 27.335

GROUP D TOTAL 38 1,070,102 27.335

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 46 7,539 7,539 100.00 .19325110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 235 117,230 117,021 99.82 2.98925120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 44 7,107 7,057 99.30 .18025130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 126 21,757 20,601 94.69 .52625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 20 90,358 90,358 100.00 2.30825230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 39 16,681 16,681 100.00 .4262530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 68 19,556 19,465 99.53 .49725500 NONPROFIT MEDICAL OR DENTAL RPTL 486 9 3,184 3,184 100.00 .08126050 AGRICULTURAL SOCIETY RPTL 450 6 618 618 100.00 .01626100 VETERANS ORGANIZATION RPTL 452 27 7,142 7,142 100.00 .18226250 HISTORICAL SOCIETY RPTL 444 3 355 355 100.00 .00926400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 68 18,204 18,204 100.00 .46527350 CEMETERY - PRIVATE RPTL 446 106 9,178 9,178 100.00 .23429650 SOLDIER MONUMENT CORPORATN RPTL 442 3 33 33 100.00 .001

GROUP E TOTAL 800 317,436 8.109

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 33 109,065 109,065 100.00 2.78627200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 1 2,890 2,890 100.00 .0744761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 235 260,381 41,335 15.87 1.0564767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 39 38,887 29,227 75.16 .7474771_ RES'L SUBDVSN INFRASTRUCTURE RPTL 485-g 43 1,457 656 45.03 .017

Page B.102 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.103

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF JEFFERSON MUNICIPALITIES23 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

49530 INDUSTRIAL WASTE TREATMENT RPTL 477 4 4,585 4,275 93.25 .109

GROUP F TOTAL 355 187,448 4.788

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 20 32,756 32,756 100.00 .8372811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 27 45,256 45,256 100.00 1.15628520 NONPROFIT NURSING HOME CO RPTL 422 1 24,058 24,058 100.00 .61528540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 33 7,319 7,319 100.00 .1874866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 3 7,729 6,658 86.14 .1704867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 15 18,032 17,945 99.52 .4584869_ REDEVELOP HSNG CO:PHASEOUT RPTL 423 1 340 340 100.00 .009

GROUP G TOTAL 100 134,332 3.431

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 16 3,864 3,864 100.00 .09933302 COUNTY REFORESTATION LAND RPTL 406(6) 19 2,518 2,518 100.00 .06441700 AGRICULTURAL BUILDING RPTL 483 270 73,749 19,718 26.74 .50441720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 950 155,962 21,895 14.04 .55941730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 279 39,591 5,952 15.03 .15242100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 290 91,039 5,218 5.73 .13342120 TEMPORARY GREENHOUSES RPTL 483-c 8 990 177 17.89 .00547460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 2 1,273 374 29.34 .010

GROUP H TOTAL 1,834 59,716 1.52535,401 3,914,745

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.103

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.104

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF LEWIS MUNICIPALITIES17

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 11 652 208 31.93 .0164110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 37 2,658 80 3.02 .0064112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 612 62,208 6,523 10.49 .5094113_ VETERANS-WARTIME/COMBAT RPTL 458-a 691 79,567 12,569 15.80 .9824114_ VETERANS-WARTIME/DISABLED RPTL 458-a 266 30,928 5,967 19.29 .46641300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 5 1,125 1,076 95.71 .08441400 CLERGY RPTL 460 25 2,992 42 1.41 .0034169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 37 4,113 111 2.70 .0094180_ PERSON AGED 65 YRS OR OLDER RPTL 467 423 32,189 12,031 37.38 .94041834 STAR - ENHANCED RPTL 425 1,928 199,286 112,137 56.27 8.75741844 STAR - ENHANCED: MFG HOME RPTL 425 5 594 155 26.02 .01241854 STAR - BASIC RPTL 425 5,700 662,922 170,447 25.71 13.31041864 STAR - BASIC:MFG HOME RPTL 425 33 2,735 615 22.48 .0484421_ HOME IMPROVEMENTS RPTL 421-f 2 476 92 19.40 .0074950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 126 562,202 581,941 103.51 45.442

GROUP A TOTAL 9,901 903,994 70.590

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 133 9,630 9,630 100.00 .75212350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 6 296 296 100.00 .023

GROUP B TOTAL 139 9,926 .775

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 34 40,366 40,366 100.00 3.15213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 128 17,389 17,389 100.00 1.35813650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 87 8,105 8,105 100.00 .6331374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 50 9,422 6,029 63.99 .47113800 SCHOOL DISTRICT PROPERTY RPTL 408 35 86,500 86,500 100.00 6.75513850 BOCES PROPERTY RPTL 408 1 5,482 5,482 100.00 .42813870 SPECIAL DISTRICT PROPERTY RPTL 410 5 413 413 100.00 .03214000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 2 34 34 100.00 .003

GROUP C TOTAL 342 164,318 12.831

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 2 529 529 100.00 .041

Page B.104 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.105

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF LEWIS MUNICIPALITIES17 GROUP D (CONT'D)

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 13 2,190 1,919 87.63 .150

GROUP D TOTAL 15 2,448 .191

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 12 5,371 5,371 100.00 .41925110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 94 20,311 20,283 99.86 1.58425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 14 3,988 3,988 100.00 .31125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 55 7,439 7,395 99.40 .5772530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 41 6,123 6,123 100.00 .47826050 AGRICULTURAL SOCIETY RPTL 450 5 756 756 100.00 .05926100 VETERANS ORGANIZATION RPTL 452 5 920 920 100.00 .07226400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 19 3,327 3,327 100.00 .26027350 CEMETERY - PRIVATE RPTL 446 108 1,635 1,635 100.00 .128

GROUP E TOTAL 353 49,798 3.888

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 101 24,426 24,426 100.00 1.9074761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 57 23,924 4,059 16.97 .317

GROUP F TOTAL 158 28,485 2.224

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 4 5,654 5,654 100.00 .4422811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 1,274 1,274 100.00 .1004865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 4 3,210 3,072 95.71 .2404866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 1 300 300 100.00 .0234867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 10,975 10,425 94.98 .814

GROUP G TOTAL 13 20,725 1.618

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 488 45,208 45,208 100.00 3.53033302 COUNTY REFORESTATION LAND RPTL 406(6) 50 1,249 1,249 100.00 .09841700 AGRICULTURAL BUILDING RPTL 483 164 45,865 15,147 33.03 1.18341720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,054 143,937 21,658 15.05 1.69141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 6 374 76 20.42 .00642100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 303 87,460 3,615 4.13 .282

Exemptions from Real Property Taxation in New York State Page B.105

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.106

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF LEWIS MUNICIPALITIES17 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

42120 TEMPORARY GREENHOUSES RPTL 483-c 8 1,327 76 5.71 .00647450 FORESTLAND UNDER FISHER ACT RPTL 480 15 2,489 869 34.91 .06847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 165 23,188 12,797 55.19 .999

GROUP H TOTAL 2,253 100,695 7.86313,177 1,280,625

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.106 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.107

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF LIVINGSTON MUNICIPALITIES17

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 64 7,768 193 2.49 .0124111_ VETERANS - PRO RATA RPTL 458(5) 217 24,119 11,995 49.73 .7274112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,279 168,358 20,674 12.28 1.2524113_ VETERANS-WARTIME/COMBAT RPTL 458-a 996 126,625 26,503 20.93 1.6054114_ VETERANS-WARTIME/DISABLED RPTL 458-a 277 34,192 6,618 19.35 .4014116_ VETERANS - COLD WAR (15%) RPTL 458-b 172 23,965 1,983 8.27 .1204117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 13 1,316 264 20.07 .01641300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 4 537 537 100.00 .03341400 CLERGY RPTL 460 32 4,096 48 1.17 .0034180_ PERSON AGED 65 YRS OR OLDER RPTL 467 912 95,983 31,263 32.57 1.89441834 STAR - ENHANCED RPTL 425 3,657 471,413 216,986 46.03 13.14341844 STAR - ENHANCED: MFG HOME RPTL 425 6 2,740 218 7.96 .01341854 STAR - BASIC RPTL 425 12,268 1,684,594 372,629 22.12 22.57041864 STAR - BASIC:MFG HOME RPTL 425 11 2,148 191 8.88 .0124193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 97 7,871 3,296 41.88 .2004950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 4 1,059 136 12.87 .008

GROUP A TOTAL 20,009 693,534 42.008

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 90 222,928 222,928 100.00 13.50332301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 23 5,512 5,512 100.00 .334

GROUP B TOTAL 113 228,440 13.837

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 64 81,492 81,492 100.00 4.9361323_ COUNTY PROP OUTSIDE COUNTY RPTL 406(2) 1 4 4 100.00 .0001344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 3 19,076 19,076 100.00 1.15513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 143 23,820 23,820 100.00 1.44313510 TOWN OWNED: CEMETERY RPTL 446 8 207 207 100.00 .0131357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 151 151 100.00 .00913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 122 18,652 18,652 100.00 1.13013660 VILLAGE OWNED: CEMETERY RPTL 446 1 16 16 100.00 .0011373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 2 105 105 100.00 .0061374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 15 15,403 14,904 96.76 .90313800 SCHOOL DISTRICT PROPERTY RPTL 408 24 111,124 111,124 100.00 6.731

Exemptions from Real Property Taxation in New York State Page B.107

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.108

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF LIVINGSTON MUNICIPALITIES17 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13850 BOCES PROPERTY RPTL 408 1 7,113 7,113 100.00 .43113870 SPECIAL DISTRICT PROPERTY RPTL 410 2 120 120 100.00 .00713890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 1 0 0 .00 .0003320_ TAX SALE - COUNTY OWNED RPTL 406(5) 1 0 0 100.00 .000

GROUP C TOTAL 389 276,784 16.765

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 6 8,929 8,929 100.00 .54114110 USA OWNED - SPECIFIED USES STATE L 54 2 452 452 100.00 .027

GROUP D TOTAL 8 9,381 .568

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 13 1,564 1,564 100.00 .09525110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 138 55,490 55,490 100.00 3.36125120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 15 3,872 3,872 100.00 .23525130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 12 1,366 1,366 100.00 .08325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 7 1,317 1,317 100.00 .0802530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 30 7,431 7,431 100.00 .45025400 FRATERNAL ORGANIZATION RPTL 428 2 124 124 100.00 .00825500 NONPROFIT MEDICAL OR DENTAL RPTL 486 1 3,820 3,820 100.00 .23125600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 5 1,528 1,528 100.00 .09326050 AGRICULTURAL SOCIETY RPTL 450 2 228 228 100.00 .01426100 VETERANS ORGANIZATION RPTL 452 17 1,258 1,264 100.51 .07726250 HISTORICAL SOCIETY RPTL 444 11 1,110 1,110 100.00 .06726400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 31 8,542 8,542 100.00 .51727350 CEMETERY - PRIVATE RPTL 446 93 1,888 1,888 100.00 .11429300 HOSPITAL CORP: CITY BENEFIT RPTL 438 1 14,358 14,358 100.00 .87046450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 1 94 20 21.30 .001

GROUP E TOTAL 379 103,922 6.295

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 47 87,166 87,166 100.00 5.2804449_ RES COMM CERTAIN COUNTIES RPTL 485-n 7 1,706 384 22.52 .02347200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 25 6,311 1,028 16.29 .0624759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 2 101 68 66.93 .004

Page B.108 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.109

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF LIVINGSTON MUNICIPALITIES17 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

4761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 143 72,287 8,133 11.25 .49347900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 7,732 1,583 20.47 .09649530 INDUSTRIAL WASTE TREATMENT RPTL 477 3 4,836 1,829 37.82 .111

GROUP F TOTAL 228 100,191 6.069

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 1 229 229 100.00 .0142811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 930 930 100.00 .05628550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 1 1,619 1,619 100.00 .0984867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 4 6,121 2,988 48.81 .181

GROUP G TOTAL 7 5,766 .349

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 13 3,422 3,422 100.00 .20741700 AGRICULTURAL BUILDING RPTL 483 192 75,840 14,853 19.59 .90041720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,942 409,688 176,045 42.97 10.66341730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 472 77,237 30,315 39.25 1.83642100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 170 89,894 5,104 5.68 .30942120 TEMPORARY GREENHOUSES RPTL 483-c 7 2,656 54 2.02 .00347460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 55 7,130 2,783 39.03 .169

GROUP H TOTAL 2,851 232,576 14.08723,985 1,650,967

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.109

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.110

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MADISON MUNICIPALITIES16

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 54 6,219 181 2.92 .0104111_ VETERANS - PRO RATA RPTL 458(5) 110 12,228 2,666 21.80 .1464112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,378 188,218 14,439 7.67 .7904113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,265 162,244 22,162 13.66 1.2124114_ VETERANS-WARTIME/DISABLED RPTL 458-a 404 52,438 8,919 17.01 .4884115_ VETERANS - COLD WAR (10%) RPTL 458-b 238 32,288 1,815 5.62 .0994117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 12 1,781 317 17.83 .01741300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 359 330 91.81 .01841400 CLERGY RPTL 460 22 2,919 34 1.15 .00241657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 10 901 5 .55 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,021 93,210 33,532 35.98 1.83441834 STAR - ENHANCED RPTL 425 4,411 520,780 264,712 50.83 14.47541844 STAR - ENHANCED: MFG HOME RPTL 425 3 303 115 38.01 .00641854 STAR - BASIC RPTL 425 13,802 1,936,947 421,526 21.76 23.05041864 STAR - BASIC:MFG HOME RPTL 425 12 1,096 110 10.08 .0064190_ PHYSICALLY DISABLED RPTL 459 26 1,898 590 31.08 .0324193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 19 1,645 701 42.63 .0384421_ HOME IMPROVEMENTS RPTL 421-f 57 7,813 833 10.66 .0464950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 38 95,508 104,004 108.90 5.687

GROUP A TOTAL 22,884 876,991 47.957

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 371 224,980 224,980 100.00 12.30312350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 167 167 100.00 .00932301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 7 382 382 100.00 .021

GROUP B TOTAL 380 225,529 12.333

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 85 28,409 28,409 100.00 1.55413350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 148 16,326 16,326 100.00 .89313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 117 15,807 15,807 100.00 .8641359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 1 18 18 100.00 .00113650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 186 31,625 31,625 100.00 1.7291374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 2 14 14 100.00 .00113800 SCHOOL DISTRICT PROPERTY RPTL 408 54 102,222 102,222 100.00 5.590

Page B.110 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.111

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MADISON MUNICIPALITIES16 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13870 SPECIAL DISTRICT PROPERTY RPTL 410 59 3,525 3,525 100.00 .19314000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 1 54 54 100.00 .0033030_ PUBLIC SOLAR/WIND SYSTEMS RPTL 487 2 333 111 33.29 .006

GROUP C TOTAL 655 198,111 10.833

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 16 1,551 1,551 100.00 .08514110 USA OWNED - SPECIFIED USES STATE L 54 1 358 358 100.00 .02014120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 1 209 209 100.00 .01114300 INDIAN RESERVATION RPTL 454 2 736 736 100.00 .040

GROUP D TOTAL 20 2,854 .156

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 30 4,746 4,746 100.00 .26025110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 115 34,265 34,265 100.00 1.87425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 73 256,846 256,413 99.83 14.02225130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 6 1,228 1,228 100.00 .06725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 19 67,476 66,391 98.39 3.63125230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 17 6,751 6,751 100.00 .3692530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 100 26,260 25,904 98.64 1.41725400 FRATERNAL ORGANIZATION RPTL 428 5 208 208 100.00 .01126100 VETERANS ORGANIZATION RPTL 452 21 1,228 1,228 100.00 .06726200 BERKSHIRE FARM CTR FOR YOUTH SOC SERV L 472-p 1 185 185 100.00 .01026250 HISTORICAL SOCIETY RPTL 444 3 257 257 100.00 .01426350 FIRE PATROL & SALVAGE CORPS RPTL 468 4 1,059 1,059 100.00 .05826400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 11 2,484 2,484 100.00 .13627350 CEMETERY - PRIVATE RPTL 446 173 3,584 3,584 100.00 .19629150 OPERA HOUSE RPTL 426 1 79 79 100.00 .004

GROUP E TOTAL 579 404,782 22.135

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 5 4,051 4,051 100.00 .2224759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 2 243 30 12.14 .0024761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 105 63,773 7,650 12.00 .41847660 IND/COMM-NYC FINANCE CERTIF RPTL 489-bbbb 6 6,787 2,588 38.14 .142

Exemptions from Real Property Taxation in New York State Page B.111

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.112

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MADISON MUNICIPALITIES16 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

49530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 7,142 762 10.67 .042

GROUP F TOTAL 119 15,081 .825

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 4 12,159 12,159 100.00 .6652811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 102 102 100.00 .00628220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 6 615 615 100.00 .03428520 NONPROFIT NURSING HOME CO RPTL 422 1 287 287 100.00 .01628540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 6 1,027 1,027 100.00 .0564866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 1 289 289 100.00 .0164867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 3 1,118 1,118 100.00 .061

GROUP G TOTAL 22 15,597 .853

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 203 31,298 31,298 100.00 1.71241700 AGRICULTURAL BUILDING RPTL 483 132 30,109 6,168 20.49 .33741720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,113 137,139 26,545 19.36 1.45241730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 579 56,002 12,675 22.63 .69342100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 268 61,892 3,015 4.87 .16542120 TEMPORARY GREENHOUSES RPTL 483-c 2 581 14 2.41 .00147450 FORESTLAND UNDER FISHER ACT RPTL 480 21 2,107 692 32.85 .03847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 25 3,007 1,116 37.12 .061

GROUP H TOTAL 2,343 81,523 4.45827,060 1,828,720

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.112 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.113

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONROE MUNICIPALITIES21

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 3 2,351 2,351 100.00 .0154100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 2,959 368,240 134,860 36.62 .8374110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 1 110 5 4.27 .0004111_ VETERANS - PRO RATA RPTL 458(5) 422 36,856 13,746 37.30 .0854112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 13,286 1,934,008 276,109 14.28 1.7144113_ VETERANS-WARTIME/COMBAT RPTL 458-a 9,710 1,361,675 323,395 23.75 2.0074114_ VETERANS-WARTIME/DISABLED RPTL 458-a 2,164 317,020 69,425 21.90 .4314115_ VETERANS - COLD WAR (10%) RPTL 458-b 1,335 194,030 10,665 5.50 .0664117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 61 7,817 1,695 21.69 .01141200 VETERANS-PURCHASE BY SUBSCRP RPTL 458(2) 1 128 128 100.00 .00141300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 19 4,067 4,033 99.16 .02541400 CLERGY RPTL 460 346 50,137 525 1.05 .00341657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 19 2,045 10 .46 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 15,303 1,729,547 673,643 38.95 4.1814182_ CERTAIN LIVING QUARTERS RPTL 469 23 6,426 760 11.82 .00541834 STAR - ENHANCED RPTL 425 32,920 4,525,679 2,015,213 44.53 12.50741836 STAR - ENHANCED RPTL 425 4,594 334,706 154,278 46.09 .95841844 STAR - ENHANCED: MFG HOME RPTL 425 2 182 60 33.11 .00041854 STAR - BASIC RPTL 425 119,685 19,567,940 3,598,954 18.39 22.33641856 STAR - BASIC RPTL 425 25,465 2,144,163 511,247 23.84 3.1734190_ PHYSICALLY DISABLED RPTL 459 20 4,507 572 12.70 .00441910 DISABLED CRIME VICTIMS RPTL 459-b 1 161 25 15.64 .0004193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 1,122 106,223 48,610 45.76 .3024196_ HISTORIC PROPERTY RPTL 444-a 17 7,330 2,812 38.36 .0174421_ HOME IMPROVEMENTS RPTL 421-f 448 39,386 4,838 12.28 .0304950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 10 1,600 112 7.00 .00149510 ENERGY CONSERV IMPRV:RESIDNT RPTL 487-a 1 270 8 2.96 .000

GROUP A TOTAL 229,937 7,848,079 48.707

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 224 560,890 560,890 100.00 3.48112350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 3 12,069 12,069 100.00 .07512370 MISC LOCAL TRANSP PUB AUTH RPTL 412 18 10,487 10,487 100.00 .06532301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 1 1,122 1,098 97.87 .007

GROUP B TOTAL 246 584,544 3.628

Exemptions from Real Property Taxation in New York State Page B.113

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.114

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONROE MUNICIPALITIES21

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 3 569 569 100.00 .00413100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 479 513,888 513,888 100.00 3.18913350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 3,481 466,056 466,056 100.00 2.89313370 CITY OWNED: CEMETERY RPTL 446 2 10,400 10,400 100.00 .06513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 1,172 285,379 285,379 100.00 1.77113510 TOWN OWNED: CEMETERY RPTL 446 28 1,680 1,680 100.00 .01013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 201 45,470 45,470 100.00 .2821373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 4 924 924 100.00 .0061374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 42 9,021 9,021 100.00 .05613800 SCHOOL DISTRICT PROPERTY RPTL 408 211 1,163,857 1,163,857 100.00 7.22313870 SPECIAL DISTRICT PROPERTY RPTL 410 109 64,493 64,493 100.00 .40013890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 38 64,581 58,969 91.31 .36613970 REGIONAL OTB CORPORATION RACING L 513 2 877 877 100.00 .00514000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 55 136,040 136,040 100.00 .8443340_ TAX SALE - CITY OWNED RPTL 406(5) 1 2 2 100.00 .000

GROUP C TOTAL 5,828 2,757,625 17.115

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 22 44,330 44,330 100.00 .27514110 USA OWNED - SPECIFIED USES STATE L 54 11 87,185 87,185 100.00 .541

GROUP D TOTAL 33 131,515 .816

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 89 13,539 13,539 100.00 .08425110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 973 643,392 639,010 99.32 3.96625120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 262 1,055,980 1,046,310 99.08 6.49425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 282 196,854 190,844 96.95 1.18425210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 34 380,238 375,711 98.81 2.33225230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 180 105,451 103,120 97.79 .6402530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 197 204,694 204,401 99.86 1.26925400 FRATERNAL ORGANIZATION RPTL 428 4 1,800 1,800 100.00 .01125500 NONPROFIT MEDICAL OR DENTAL RPTL 486 43 29,759 29,549 99.29 .18325600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 4 3,038 3,038 100.00 .01926050 AGRICULTURAL SOCIETY RPTL 450 2 5,773 5,773 100.00 .03626100 VETERANS ORGANIZATION RPTL 452 13 3,505 3,505 100.00 .022

Page B.114 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.115

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONROE MUNICIPALITIES21 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

26250 HISTORICAL SOCIETY RPTL 444 17 5,368 5,368 100.00 .0332630_ INTERDENOMINATIONAL CENTER RPTL 430 94 102,681 102,681 100.00 .63726400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 56 31,996 31,996 100.00 .19927350 CEMETERY - PRIVATE RPTL 446 124 43,354 43,354 100.00 .2692945_ MUSIC ACADEMY: POP > 175,000 RPTL 434 3 8,147 8,147 100.00 .05129500 PERFORMING ARTS BUILDINGS RPTL 427 1 7,684 7,684 100.00 .048

GROUP E TOTAL 2,378 2,815,830 17.476

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 409 1,191,627 1,191,627 100.00 7.39618180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 1 10,260 10,260 100.00 .06427250 RAILROAD - AMTRAK U S PUB L 45-546b 3 672 672 100.00 .00447200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 43 36,758 15,575 42.37 .0974759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 15 22,005 17,267 78.47 .1074760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 111 85,676 7,757 9.05 .0484761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 262 533,828 74,911 14.03 .4654767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 79 74,223 29,538 39.80 .18347700 FALLOUT SHELTER FACILITIES RPTL 479 13 1,262 3 .25 .0004780_ IMPROVED PROP PURSNT TO ADA RPTL 459-a 3 562 21 3.71 .00047900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 139 99 71.62 .00149530 INDUSTRIAL WASTE TREATMENT RPTL 477 6 24,015 8,519 35.47 .053

GROUP F TOTAL 946 1,356,249 8.417

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 16 49,782 49,782 100.00 .30918080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 377 43,763 43,763 100.00 .27218130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 6 33,299 33,299 100.00 .2072811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 46 45,543 45,543 100.00 .28328120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 28 97,082 94,067 96.89 .58428240 NONPROFIT:HSNG,RESRCH,LOANS CLS UCON L CH 270 7 13,704 13,454 98.18 .08428520 NONPROFIT NURSING HOME CO RPTL 422 2 8,707 8,707 100.00 .05428540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 2 226 226 100.00 .0014851_ LTD PROFIT HSNG CO:PRTLY 422 P H FI L 33(1)(a) 6 11,966 9,661 80.73 .0604865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 2 28,049 28,049 100.00 .1744866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 372 121,055 121,055 100.00 .751

Exemptions from Real Property Taxation in New York State Page B.115

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.116

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONROE MUNICIPALITIES21 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 4 8,066 6,631 82.21 .041

GROUP G TOTAL 868 454,237 2.819

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 61 17,039 3,075 18.05 .01941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,568 281,338 111,276 39.55 .69141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 289 40,742 14,821 36.38 .09241750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 6 709 35 4.88 .00042100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 35 8,442 450 5.33 .00342120 TEMPORARY GREENHOUSES RPTL 483-c 14 3,631 604 16.63 .00442130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 8 2,451 293 11.95 .00247460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 10 336 256 76.00 .002

GROUP H TOTAL 1,991 130,810 .812242,230 16,112,721

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.116 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.117

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONTGOMERY MUNICIPALITIES11

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 167 14,578 5,474 37.55 .3694110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 79 8,289 1,704 20.56 .1154112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 945 100,623 11,019 10.95 .7434113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,227 123,341 22,933 18.59 1.5464114_ VETERANS-WARTIME/DISABLED RPTL 458-a 283 30,844 5,709 18.51 .3854116_ VETERANS - COLD WAR (15%) RPTL 458-b 219 23,579 2,402 10.19 .1624117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 12 1,090 94 8.58 .00641300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 484 352 72.79 .02441400 CLERGY RPTL 460 11 1,142 38 3.35 .0034164_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,f,&j 8 564 53 9.34 .00441657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 27 2,434 22 .91 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 400 34,741 10,932 31.47 .73741834 STAR - ENHANCED RPTL 425 3,577 358,757 214,474 59.78 14.46141844 STAR - ENHANCED: MFG HOME RPTL 425 3 380 48 12.72 .00341854 STAR - BASIC RPTL 425 8,985 972,343 272,769 28.05 18.39241864 STAR - BASIC:MFG HOME RPTL 425 19 2,045 340 16.63 .0234193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 13 841 328 39.02 .02244323 RES INVESTMENT - CERT MUNI/SD RPTL 485-i,j,l,m 7 937 201 21.50 .0144950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 6 1,017 212 20.88 .014

GROUP A TOTAL 15,990 549,104 37.025

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 157 23,155 23,155 100.00 1.561

GROUP B TOTAL 157 23,155 1.561

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 41 30,941 30,941 100.00 2.0861323_ COUNTY PROP OUTSIDE COUNTY RPTL 406(2) 12 226 226 100.00 .01513350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 172 18,864 18,864 100.00 1.27213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 60 6,807 6,807 100.00 .45913510 TOWN OWNED: CEMETERY RPTL 446 8 25 25 100.00 .0021357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 103 103 100.00 .0071359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 1 1 1 100.00 .00013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 131 20,568 20,568 100.00 1.3871374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 3,351 3,351 100.00 .226

Exemptions from Real Property Taxation in New York State Page B.117

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.118

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONTGOMERY MUNICIPALITIES11 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13800 SCHOOL DISTRICT PROPERTY RPTL 408 38 130,383 130,383 100.00 8.79113870 SPECIAL DISTRICT PROPERTY RPTL 410 9 1,263 1,263 100.00 .08513890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 3 195 195 100.00 .0133320_ TAX SALE - COUNTY OWNED RPTL 406(5) 2 1 1 45.38 .000

GROUP C TOTAL 483 212,728 14.344

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 5 2,469 2,469 100.00 .167

GROUP D TOTAL 5 2,469 .167

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 9 2,148 2,148 100.00 .14525110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 198 38,814 38,575 99.38 2.60125120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 28 99,086 99,086 100.00 6.68125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 8 1,435 1,287 89.70 .08725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 27 87,067 87,067 100.00 5.87125230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 34 12,654 12,654 100.00 .8532530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 37 11,717 11,717 100.00 .79025500 NONPROFIT MEDICAL OR DENTAL RPTL 486 6 877 877 100.00 .05925600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 235 235 100.00 .01626050 AGRICULTURAL SOCIETY RPTL 450 2 1,417 1,417 100.00 .09626100 VETERANS ORGANIZATION RPTL 452 9 1,150 1,150 100.00 .07826250 HISTORICAL SOCIETY RPTL 444 9 1,013 1,013 100.00 .06826400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 23 3,090 3,090 100.00 .20827350 CEMETERY - PRIVATE RPTL 446 75 3,865 3,865 100.00 .261

GROUP E TOTAL 466 264,181 17.813

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 69 314,791 314,791 100.00 21.22527250 RAILROAD - AMTRAK U S PUB L 45-546b 1 141 141 100.00 .0102970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 3 55 55 100.00 .0044761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 50 51,817 9,959 19.22 .6724767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 8 3,719 1,330 35.77 .090

GROUP F TOTAL 131 326,276 22.000

Page B.118 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.119

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF MONTGOMERY MUNICIPALITIES11

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 3 37 37 100.00 .00318060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 2 30 30 100.00 .00218130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 4 16,155 16,155 100.00 1.08928120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 5,213 5,213 100.00 .35228520 NONPROFIT NURSING HOME CO RPTL 422 2 498 498 100.00 .03428540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 18 3,381 3,381 100.00 .22828550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 2 170 170 100.00 .0114866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 2 2,817 2,817 100.00 .190

GROUP G TOTAL 36 28,301 1.908

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 64 9,134 9,134 100.00 .61633302 COUNTY REFORESTATION LAND RPTL 406(6) 1 205 205 100.00 .01441700 AGRICULTURAL BUILDING RPTL 483 333 59,578 15,710 26.37 1.05941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,545 226,023 42,279 18.71 2.85141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 11 1,379 95 6.91 .00641750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 2 240 6 2.50 .00042100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 125 37,335 2,038 5.46 .13742120 TEMPORARY GREENHOUSES RPTL 483-c 16 2,954 273 9.23 .01842130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 1 191 24 12.64 .00247460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 6 1,439 335 23.27 .023

GROUP H TOTAL 2,104 70,099 4.72719,376 1,483,085

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.119

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.120

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NASSAU MUNICIPALITIES5

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 273 123,326 24,418 19.80 .0294110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 15,551 6,923,130 2,864,658 41.38 3.4314112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 17,220 8,576,484 1,082,811 12.63 1.2974113_ VETERANS-WARTIME/COMBAT RPTL 458-a 12,835 6,609,414 1,313,806 19.88 1.5744114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,581 1,242,367 132,915 10.70 .1594115_ VETERANS - COLD WAR (10%) RPTL 458-b 36 73,527 132 .18 .0004116_ VETERANS - COLD WAR (15%) RPTL 458-b 2,322 1,327,069 114,889 8.66 .1384117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 87 88,743 6,264 7.06 .00841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 37 26,795 20,671 77.15 .02541400 CLERGY RPTL 460 623 278,325 259,365 93.19 .3114168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 3,780 1,844,400 156,908 8.51 .1884180_ PERSON AGED 65 YRS OR OLDER RPTL 467 11,381 5,341,153 1,946,286 36.44 2.33141834 STAR - ENHANCED RPTL 425 44,895 19,123,796 7,760,459 40.58 9.29541854 STAR - BASIC RPTL 425 261,840 121,949,229 22,165,437 18.18 26.5474190_ PHYSICALLY DISABLED RPTL 459 286 154,877 22,897 14.78 .0274193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 456 445,467 67,352 15.12 .0814411_ FIRST-TIME HOMEBUYERS RPTL 457 91 31,796 9,174 28.85 .0114421_ HOME IMPROVEMENTS RPTL 421-f 3,420 1,730,363 111,439 6.44 .1344950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 20 7,509 262 3.49 .00049510 ENERGY CONSERV IMPRV:RESIDNT RPTL 487-a 1 2,685 61 2.28 .000

GROUP A TOTAL 376,735 38,060,204 45.584

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 528 3,646,811 3,622,755 99.34 4.33912350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 17 160,233 160,233 100.00 .192

GROUP B TOTAL 545 3,782,988 4.531

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 2,410 5,967,254 5,853,005 98.09 7.01013350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 133 148,035 147,705 99.78 .17713500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 1,438 7,107,609 7,092,584 99.79 8.49513650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 1,486 2,617,134 2,596,604 99.22 3.11013800 SCHOOL DISTRICT PROPERTY RPTL 408 599 10,453,760 10,441,661 99.88 12.50613870 SPECIAL DISTRICT PROPERTY RPTL 410 367 823,289 820,645 99.68 .98313970 REGIONAL OTB CORPORATION RACING L 513 5 8,393 8,393 100.00 .010

ASSESSED VALUES FOR NASSAU COUNTY WERE EQUALIZED USING THE FOLLOWING COUNTY ROLL CLASS EQUALIZATION RATES: CLASS 1 - .23 CLASS 2 - 1.00 CLASS 3 - 1.00 CLASS 4 - 1.00

Page B.120 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.121

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NASSAU MUNICIPALITIES5 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

14000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 58 635,378 626,536 98.61 .750

GROUP C TOTAL 6,496 27,587,133 33.041

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 39 335,231 335,197 99.99 .40214110 USA OWNED - SPECIFIED USES STATE L 54 44 80,227 80,145 99.90 .09614200 FOREIGN GOVT: EMBASSY RPTL 418 20 18,660 18,660 100.00 .022

GROUP D TOTAL 103 434,002 .520

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 297 188,346 187,049 99.31 .22425110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 21 50,187 49,655 98.94 .06025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 448 2,916,821 2,884,581 98.89 3.45525130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 10 5,184 5,184 100.00 .00625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 182 1,348,942 1,329,848 98.58 1.59325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 21 35,612 34,872 97.92 .0422530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 453 792,441 784,316 98.97 .93925400 FRATERNAL ORGANIZATION RPTL 428 2 947 947 100.00 .00126100 VETERANS ORGANIZATION RPTL 452 68 52,487 50,717 96.63 .0612630_ INTERDENOMINATIONAL CENTER RPTL 430 1,350 4,724,806 4,687,335 99.21 5.61426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 250 327,501 326,973 99.84 .39227350 CEMETERY - PRIVATE RPTL 446 112 255,497 255,433 99.98 .30646450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 13 7,856 7,575 96.42 .009

GROUP E TOTAL 3,227 10,604,485 12.701

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 334 1,724,843 1,595,241 92.49 1.91119950 MUNICIPAL RAILROAD RPTL 456 433 269,475 269,475 100.00 .3234760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 305 957,087 81,808 8.55 .098

GROUP F TOTAL 1,072 1,946,524 2.331

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 140 84,823 84,742 99.90 .10228100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 103 387,072 385,903 99.70 .4622811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 28,094 28,094 100.00 .034

ASSESSED VALUES FOR NASSAU COUNTY WERE EQUALIZED USING THE FOLLOWING COUNTY ROLL CLASS EQUALIZATION RATES: CLASS 1 - .23 CLASS 2 - 1.00 CLASS 3 - 1.00 CLASS 4 - 1.00

Exemptions from Real Property Taxation in New York State Page B.121

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.122

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NASSAU MUNICIPALITIES5 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 78 24,888 5,654 22.72 .0074866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 27 100,381 99,494 99.12 .1194867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 186 389,681 353,325 90.67 .423

GROUP G TOTAL 539 957,212 1.146

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 33 143,313 93,053 64.93 .111

GROUP H TOTAL 33 93,053 .111388,799 83,494,440

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.ASSESSED VALUES FOR NASSAU COUNTY WERE EQUALIZED USING THE FOLLOWING COUNTY ROLL CLASS EQUALIZATION RATES: CLASS 1 - .23 CLASS 2 - 1.00 CLASS 3 - 1.00 CLASS 4 - 1.00

Page B.122 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.123

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NIAGARA MUNICIPALITIES15

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 206 19,770 534 2.70 .0074111_ VETERANS - PRO RATA RPTL 458(5) 856 81,989 30,867 37.65 .4094112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 5,534 631,893 77,601 12.28 1.0284113_ VETERANS-WARTIME/COMBAT RPTL 458-a 4,764 538,968 110,193 20.45 1.4604114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,186 142,344 32,620 22.92 .4324115_ VETERANS - COLD WAR (10%) RPTL 458-b 624 75,376 2,500 3.32 .0334117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 29 2,911 392 13.45 .00541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 17 3,345 2,623 78.42 .03541400 CLERGY RPTL 460 65 8,054 111 1.38 .00241657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 21 1,950 11 .59 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,009 258,152 90,262 34.96 1.19641834 STAR - ENHANCED RPTL 425 14,453 1,548,722 864,901 55.85 11.46141844 STAR - ENHANCED: MFG HOME RPTL 425 1 152 23 15.34 .00041854 STAR - BASIC RPTL 425 42,077 5,155,273 1,297,317 25.16 17.19141864 STAR - BASIC:MFG HOME RPTL 425 5 377 62 16.54 .0014190_ PHYSICALLY DISABLED RPTL 459 22 2,728 310 11.36 .00441910 DISABLED CRIME VICTIMS RPTL 459-b 1 142 37 25.88 .0014193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 342 25,794 10,723 41.57 .1424411_ FIRST-TIME HOMEBUYERS RPTL 457 10 1,159 416 35.85 .0064421_ HOME IMPROVEMENTS RPTL 421-f 426 49,696 4,486 9.03 .05944243 MULT DWELL CAP IMP - CITIES RPTL 421-j 2 372 101 27.19 .00144323 RES INVESTMENT - CERT MUNI/SD RPTL 485-i,j,l,m 3 352 170 48.22 .0024950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 193 99 51.45 .001

GROUP A TOTAL 73,654 2,526,359 33.478

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:12100 NY STATE OWNED PROPERTY RPTL 404(1) 354 142,312 142,312 100.00 1.88612350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 87 2,156,907 2,156,907 100.00 28.58212370 MISC LOCAL TRANSP PUB AUTH RPTL 412 6 18,665 18,665 100.00 .247

GROUP B TOTAL 447 2,317,884 30.716

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 77 97,012 97,012 100.00 1.286

Exemptions from Real Property Taxation in New York State Page B.123

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.124

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NIAGARA MUNICIPALITIES15 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:13350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 349 285,211 284,960 99.91 3.77613380 CITY OWNED:REVENUE PRODUCING GEN MUNY L 411 1 1,995 546 27.40 .0071343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 3 0 0 100.00 .0001344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 19 7,004 7,004 100.00 .09313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 295 45,901 45,901 100.00 .60813510 TOWN OWNED: CEMETERY RPTL 446 20 2,254 2,254 100.00 .03013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 45 8,750 8,750 100.00 .1161373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 2 43 43 100.00 .0011374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 2 23 23 100.00 .00013800 SCHOOL DISTRICT PROPERTY RPTL 408 112 430,561 430,561 100.00 5.70613850 BOCES PROPERTY RPTL 408 2 11,663 11,663 100.00 .15513870 SPECIAL DISTRICT PROPERTY RPTL 410 19 78,298 78,298 100.00 1.03813970 REGIONAL OTB CORPORATION RACING L 513 2 1,361 1,361 100.00 .0183030_ PUBLIC SOLAR/WIND SYSTEMS RPTL 487 16 3,176 516 16.26 .0073320_ TAX SALE - COUNTY OWNED RPTL 406(5) 5 350 350 100.00 .0053340_ TAX SALE - CITY OWNED RPTL 406(5) 114 1,448 1,448 100.00 .019

GROUP C TOTAL 1,083 970,690 12.863

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:14100 USA OWNED (GENERALLY) RPTL 400(1) 27 68,246 68,246 100.00 .90414110 USA OWNED - SPECIFIED USES STATE L 54 9 31,622 31,622 100.00 .41914300 INDIAN RESERVATION RPTL 454 48 186,168 186,168 100.00 2.467

GROUP D TOTAL 84 286,036 3.790

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:21600 CLERGY RESIDENCE RPTL 462 55 10,308 8,570 83.14 .11425110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 506 132,661 132,281 99.71 1.75325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 15 16,693 16,656 99.78 .22125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 77 35,950 35,817 99.63 .47525210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 26 79,300 79,300 100.00 1.05125230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 57 17,555 17,555 100.00 .2332530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 92 23,424 23,362 99.74 .31025600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 3 791 791 100.00 .011

Page B.124 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.125

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NIAGARA MUNICIPALITIES15 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:26100 VETERANS ORGANIZATION RPTL 452 21 3,418 3,418 100.00 .04526250 HISTORICAL SOCIETY RPTL 444 13 1,741 1,741 100.00 .02326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 69 22,371 22,371 100.00 .29727350 CEMETERY - PRIVATE RPTL 446 96 8,256 8,256 100.00 .109

GROUP E TOTAL 1,030 350,118 4.640

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 290 847,859 847,859 100.00 11.23518180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 5 211 211 100.00 .00347200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 1 12,016 4,618 38.43 .0614759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 5 5,129 4,064 79.24 .0544761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 185 121,485 17,554 14.45 .23347900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 47,371 28,070 59.25 .37249530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 619 393 63.50 .005

GROUP F TOTAL 488 902,769 11.963

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 7 877 877 100.00 .01218100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 10 13,402 13,402 100.00 .17828100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 7,244 7,244 100.00 .0962811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 7 7,081 7,081 100.00 .09428120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 47 33,626 33,626 100.00 .44628220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 45 1,075 1,075 100.00 .01428520 NONPROFIT NURSING HOME CO RPTL 422 8 40,104 40,104 100.00 .53128550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 4 1,039 989 95.15 .01338260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 39 30,975 30,856 99.62 .4094865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 8 6,834 6,776 99.16 .0904866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 10 4,622 4,622 100.00 .0614867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 815 815 100.00 .011

GROUP G TOTAL 190 147,467 1.954

Exemptions from Real Property Taxation in New York State Page B.125

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.126

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF NIAGARA MUNICIPALITIES15

AGRICULTURAL AND FOREST PROPERTYGROUP H:41700 AGRICULTURAL BUILDING RPTL 483 140 34,836 11,766 33.78 .15641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,543 186,983 28,059 15.01 .37241730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 100 12,560 2,904 23.12 .03941750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 4 966 29 2.98 .00042100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 22 6,349 1,008 15.87 .01342120 TEMPORARY GREENHOUSES RPTL 483-c 6 1,655 262 15.85 .00442130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 26 7,183 947 13.18 .013

GROUP H TOTAL 1,841 44,975 .596

78,817 7,546,298**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.126 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.127

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONEIDA MUNICIPALITIES29

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 2,035 198,131 91,763 46.31 1.3594110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 407 41,781 12,409 29.70 .1844112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 5,128 563,948 69,898 12.39 1.0354113_ VETERANS-WARTIME/COMBAT RPTL 458-a 4,411 480,131 99,468 20.72 1.4734114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,581 171,778 35,319 20.56 .5234115_ VETERANS - COLD WAR (10%) RPTL 458-b 680 73,499 3,953 5.38 .0594116_ VETERANS - COLD WAR (15%) RPTL 458-b 34 4,466 370 8.29 .0064117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 44 4,200 594 14.13 .00941300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 9 1,270 1,270 100.00 .01941400 CLERGY RPTL 460 61 6,556 454 6.92 .0074168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 376 41,936 1,111 2.65 .0174180_ PERSON AGED 65 YRS OR OLDER RPTL 467 4,160 355,662 127,932 35.97 1.8954182_ CERTAIN LIVING QUARTERS RPTL 469 3 423 66 15.55 .00141834 STAR - ENHANCED RPTL 425 14,832 1,541,690 862,628 55.95 12.77741844 STAR - ENHANCED: MFG HOME RPTL 425 3 125 118 94.12 .00241854 STAR - BASIC RPTL 425 41,304 4,793,236 1,222,020 25.49 18.10141864 STAR - BASIC:MFG HOME RPTL 425 8 1,078 181 16.76 .0034190_ PHYSICALLY DISABLED RPTL 459 3 250 125 50.00 .00241910 DISABLED CRIME VICTIMS RPTL 459-b 2 288 58 20.10 .0014193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 210 16,934 7,108 41.98 .1054196_ HISTORIC PROPERTY RPTL 444-a 1 80 27 33.33 .0004411_ FIRST-TIME HOMEBUYERS RPTL 457 16 1,621 517 31.90 .0084421_ HOME IMPROVEMENTS RPTL 421-f 52 6,391 1,003 15.70 .01544323 RES INVESTMENT - CERT MUNI/SD RPTL 485-i,j,l,m 70 11,122 2,748 24.70 .04144343 RES INVESTMENT - CERT MUNI/SD RPTL 485-j,k 11 2,267 429 18.94 .00644344 RES INVESTMENT - CERT MUNI/SD RPTL 485-j,k 11 2,267 429 18.94 .0064950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 5 703 111 15.84 .002

GROUP A TOTAL 75,457 2,542,109 37.654

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 407 1,307,281 1,307,397 100.01 19.36512350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 5 28,533 28,533 100.00 .42332301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 79 9,931 9,931 100.00 .147

GROUP B TOTAL 491 1,345,861 19.935

Exemptions from Real Property Taxation in New York State Page B.127

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.128

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONEIDA MUNICIPALITIES29

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 96 235,437 235,437 100.00 3.48713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 736 98,624 98,624 100.00 1.4611343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 2 67 67 100.00 .00113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 319 58,704 58,704 100.00 .87013510 TOWN OWNED: CEMETERY RPTL 446 37 1,221 1,221 100.00 .01813650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 261 63,109 63,109 100.00 .93513660 VILLAGE OWNED: CEMETERY RPTL 446 14 1,065 1,065 100.00 .0161374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 3 729 729 100.00 .01113800 SCHOOL DISTRICT PROPERTY RPTL 408 48 135,084 135,084 100.00 2.00113890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 34 53,113 53,113 100.00 .78714000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 91 77,110 77,110 100.00 1.1423320_ TAX SALE - COUNTY OWNED RPTL 406(5) 226 995 995 100.00 .0153340_ TAX SALE - CITY OWNED RPTL 406(5) 123 1,853 1,853 100.00 .028

GROUP C TOTAL 1,990 727,111 10.770

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 23 146,003 146,003 100.00 2.16314110 USA OWNED - SPECIFIED USES STATE L 54 5 1,795 1,827 101.80 .027

GROUP D TOTAL 28 147,830 2.190

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 9 2,087 2,087 100.00 .03125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 719 215,589 215,576 99.99 3.19325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 256 569,504 569,504 100.00 8.43625130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 176 184,193 184,193 100.00 2.72825210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 36 133,797 133,797 100.00 1.98225230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 107 33,417 33,392 99.92 .4952530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 184 53,705 53,754 100.09 .79625400 FRATERNAL ORGANIZATION RPTL 428 54 28,805 28,805 100.00 .42725600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 1,396 1,326 95.00 .02026050 AGRICULTURAL SOCIETY RPTL 450 2 1,384 1,384 100.00 .02126100 VETERANS ORGANIZATION RPTL 452 25 4,189 3,949 94.27 .05926250 HISTORICAL SOCIETY RPTL 444 16 1,739 1,739 100.00 .02626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 66 16,884 16,884 100.00 .25027350 CEMETERY - PRIVATE RPTL 446 165 12,454 12,454 100.00 .185

Page B.128 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.129

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONEIDA MUNICIPALITIES29 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

29500 PERFORMING ARTS BUILDINGS RPTL 427 9 14,679 14,679 100.00 .21746450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 3 429 1 .30 .000

GROUP E TOTAL 1,828 1,273,524 18.864

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 251 228,384 228,384 100.00 3.38327200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 33 159 397 249.62 .0064759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 4 2,215 1,570 70.87 .0234761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 163 312,482 32,829 10.51 .4864767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 2 2,103 286 13.61 .004

GROUP F TOTAL 453 263,466 3.903

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 108 224,402 224,402 100.00 3.32418060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 144 4,030 4,030 100.00 .06018080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 13 19,523 19,523 100.00 .28918120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 299 17,870 17,870 100.00 .26518130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 3 18,012 18,012 100.00 .2672811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 11,439 11,439 100.00 .16928220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 3 160 160 100.00 .00228520 NONPROFIT NURSING HOME CO RPTL 422 10 50,402 50,402 100.00 .74728540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 7 3,651 3,651 100.00 .05428550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 4 2,848 2,848 100.00 .04238260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 1 2,929 2,805 95.77 .0424866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 13 702 702 100.00 .0104867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 10 15,705 11,941 76.03 .177

GROUP G TOTAL 619 367,785 5.448

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 284 28,405 28,405 100.00 .42133302 COUNTY REFORESTATION LAND RPTL 406(6) 35 793 793 100.00 .01241700 AGRICULTURAL BUILDING RPTL 483 157 38,017 9,016 23.71 .13441720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,769 210,022 31,719 15.10 .47041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 130 19,082 2,713 14.22 .04042100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 139 26,547 1,332 5.02 .020

Exemptions from Real Property Taxation in New York State Page B.129

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.130

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONEIDA MUNICIPALITIES29 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

42120 TEMPORARY GREENHOUSES RPTL 483-c 19 4,620 2,397 51.88 .03647460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 45 6,949 3,526 50.75 .052

GROUP H TOTAL 2,578 79,901 1.18483,470 6,751,192

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.130 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.131

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONONDAGA MUNICIPALITIES20

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 2,458 300,807 142,332 47.32 1.1194110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 644 77,468 41,915 54.11 .3304111_ VETERANS - PRO RATA RPTL 458(5) 8 1,523 229 15.00 .0024112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 9,212 1,298,850 182,324 14.04 1.4344113_ VETERANS-WARTIME/COMBAT RPTL 458-a 7,187 976,513 231,139 23.67 1.8174114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,699 240,311 54,757 22.79 .4314115_ VETERANS - COLD WAR (10%) RPTL 458-b 4 712 71 10.00 .0014116_ VETERANS - COLD WAR (15%) RPTL 458-b 1,210 172,657 22,691 13.14 .1784117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 69 9,202 1,847 20.07 .01541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 16 3,056 3,056 100.00 .02441400 CLERGY RPTL 460 254 39,688 2,334 5.88 .01841657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 63 6,376 263 4.13 .0024169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 632 81,066 1,890 2.33 .0154180_ PERSON AGED 65 YRS OR OLDER RPTL 467 12,198 1,327,805 504,662 38.01 3.96841834 STAR - ENHANCED RPTL 425 21,093 2,748,129 1,248,798 45.44 9.81941836 STAR - ENHANCED RPTL 425 4,056 346,190 161,856 46.75 1.27341854 STAR - BASIC RPTL 425 74,265 11,760,936 2,230,904 18.97 17.54041856 STAR - BASIC RPTL 425 16,256 1,507,352 335,858 22.28 2.6414190_ PHYSICALLY DISABLED RPTL 459 27 4,287 694 16.20 .0064193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 843 79,162 35,692 45.09 .28144336 RES IMPROVEMENT - CERT MUNIS RPTL 485-j 241 44,576 7,437 16.68 .05944456 VACANT OR NEW - CERTAIN CITIES RPTL 485-o 209 16,291 12,792 78.52 .10144466 LEED-SILVER-CERTAIN CITIES RPTL 485-o 2 446 417 93.44 .0034950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 26 6,960 829 11.91 .007

GROUP A TOTAL 152,672 5,224,787 41.080

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 520 500,525 500,525 100.00 3.93512350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 11 28,846 28,738 99.63 .22612370 MISC LOCAL TRANSP PUB AUTH RPTL 412 6 22,682 22,682 100.00 .17812400 NYS SAVINGS & LOAN INS FUND BNKG L 420-e 1 3,437 3,437 100.00 .027

GROUP B TOTAL 538 555,382 4.367

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 435 887,495 887,495 100.00 6.978

Exemptions from Real Property Taxation in New York State Page B.131

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.132

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONONDAGA MUNICIPALITIES20 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

1324_ CO. SEWER/WATER OUTSIDE CO. RPTL 406(3) 2 129 129 100.00 .00113350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 538 509,464 509,175 99.94 4.0031344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 2 100 100 100.00 .00113450 CITY AIRFIELD OUTSIDE CITY RPTL 406(7) 56 75,699 75,699 100.00 .59513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 560 84,003 84,003 100.00 .66113510 TOWN OWNED: CEMETERY RPTL 446 7 348 348 100.00 .00313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 279 63,371 63,371 100.00 .49813660 VILLAGE OWNED: CEMETERY RPTL 446 2 549 549 100.00 .0041373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 13 2,338 2,338 100.00 .0181374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 4 1,076 1,076 100.00 .00913800 SCHOOL DISTRICT PROPERTY RPTL 408 170 752,351 752,351 100.00 5.91513850 BOCES PROPERTY RPTL 408 1 3,637 3,637 100.00 .02913870 SPECIAL DISTRICT PROPERTY RPTL 410 37 12,448 12,448 100.00 .09813890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 60 118,960 118,960 100.00 .935

GROUP C TOTAL 2,166 2,511,679 19.748

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 34 65,228 65,228 100.00 .51314110 USA OWNED - SPECIFIED USES STATE L 54 14 211,641 211,641 100.00 1.664

GROUP D TOTAL 48 276,869 2.177

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 62 11,476 11,476 100.00 .09025110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 665 438,506 436,635 99.57 3.43325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 180 870,286 866,545 99.57 6.81325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 311 229,761 224,444 97.69 1.76525210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 65 470,654 454,081 96.48 3.57025230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 30 18,637 18,637 100.00 .1472530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 104 48,024 47,809 99.55 .37625400 FRATERNAL ORGANIZATION RPTL 428 14 538 538 100.00 .00425500 NONPROFIT MEDICAL OR DENTAL RPTL 486 5 11,056 11,056 100.00 .08725600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 110 110 100.00 .00126050 AGRICULTURAL SOCIETY RPTL 450 10 1,344 1,344 100.00 .01126100 VETERANS ORGANIZATION RPTL 452 30 7,555 7,519 99.52 .05926250 HISTORICAL SOCIETY RPTL 444 6 893 893 100.00 .007

Page B.132 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.133

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONONDAGA MUNICIPALITIES20 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

26400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 97 47,305 47,305 100.00 .37227350 CEMETERY - PRIVATE RPTL 446 217 35,807 35,704 99.71 .281

GROUP E TOTAL 1,797 2,164,096 17.015

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 318 1,340,890 1,340,789 99.99 10.54247200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 9 10,818 5,179 47.88 .0414759_ MIXED-USE PROP IN CERT CITIES RPTL 485-a 5 21,207 15,939 75.16 .1254761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 329 558,247 75,163 13.46 .5914767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 250 202,278 107,335 53.06 .84447900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 6,689 294 4.40 .00249530 INDUSTRIAL WASTE TREATMENT RPTL 477 3 82,462 56,405 68.40 .444

GROUP F TOTAL 915 1,601,104 12.589

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 60 2,536 2,536 100.00 .02018060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 18 5,595 5,595 100.00 .04418080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 81 83,054 83,054 100.00 .65328100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 6 15,714 15,714 100.00 .1242811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 42 68,776 68,503 99.60 .53928120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 14 17,874 17,874 100.00 .14128520 NONPROFIT NURSING HOME CO RPTL 422 18 29,205 29,205 100.00 .23028540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 18 3,029 3,029 100.00 .0244840_ MUNI HOUSING AUTH:PROJ SOLD PUB HSNG L 58(3) 1 1,301 1,301 100.00 .0104865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 9 36,181 35,498 98.11 .2794866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 10 1,175 1,175 100.00 .0094867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 29 11,087 9,014 81.31 .071

GROUP G TOTAL 306 272,498 2.143

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 7 2,403 2,403 100.00 .01933302 COUNTY REFORESTATION LAND RPTL 406(6) 10 1,074 1,074 100.00 .00841700 AGRICULTURAL BUILDING RPTL 483 130 36,157 9,658 26.71 .07641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,396 321,987 71,811 22.30 .56541730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 346 47,699 16,027 33.60 .126

Exemptions from Real Property Taxation in New York State Page B.133

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.134

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONONDAGA MUNICIPALITIES20 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

42100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 208 42,958 3,533 8.22 .02842120 TEMPORARY GREENHOUSES RPTL 483-c 20 3,272 337 10.30 .00342130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 8 1,677 315 18.79 .00347460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 5 903 247 27.35 .002

GROUP H TOTAL 3,130 105,405 .829161,625 12,718,711

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.134 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.135

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONTARIO MUNICIPALITIES18

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 85 14,394 340 2.36 .0104112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,427 384,786 31,242 8.12 .9274113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,947 294,962 40,778 13.82 1.2104114_ VETERANS-WARTIME/DISABLED RPTL 458-a 629 92,686 14,481 15.62 .4304115_ VETERANS - COLD WAR (10%) RPTL 458-b 276 43,767 1,100 2.51 .0334116_ VETERANS - COLD WAR (15%) RPTL 458-b 69 9,777 1,247 12.75 .0374117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 20 2,809 499 17.76 .01541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 4 997 994 99.70 .03041400 CLERGY RPTL 460 53 8,165 80 .97 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,136 130,492 49,577 37.99 1.47241834 STAR - ENHANCED RPTL 425 6,108 946,158 377,832 39.93 11.21541844 STAR - ENHANCED: MFG HOME RPTL 425 4 435 96 22.14 .00341854 STAR - BASIC RPTL 425 21,423 3,813,219 661,855 17.36 19.64541864 STAR - BASIC:MFG HOME RPTL 425 6 1,855 126 6.81 .0044193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 74 6,810 2,609 38.31 .0774421_ HOME IMPROVEMENTS RPTL 421-f 27 1,739 531 30.55 .0164950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 7 1,725 174 10.06 .005

GROUP A TOTAL 34,295 1,183,561 35.131

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 121 94,579 94,579 100.00 2.80712350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 7 9,039 9,039 100.00 .26832301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 4 65 65 100.00 .002

GROUP B TOTAL 132 103,683 3.078

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 50 177,601 177,601 100.00 5.27213350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 128 83,564 83,564 100.00 2.48013370 CITY OWNED: CEMETERY RPTL 446 6 2,379 2,379 100.00 .0711343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 1 25 25 100.00 .0011344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 7 15,465 15,465 100.00 .45913500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 189 65,287 65,287 100.00 1.93813510 TOWN OWNED: CEMETERY RPTL 446 1 1 1 100.00 .0001359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 4 17,481 17,481 100.00 .51913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 97 23,462 23,391 99.70 .694

Exemptions from Real Property Taxation in New York State Page B.135

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.136

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONTARIO MUNICIPALITIES18 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13660 VILLAGE OWNED: CEMETERY RPTL 446 1 336 336 100.00 .0101373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 2 217 217 100.00 .0061374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 19 5,841 5,841 100.00 .17313800 SCHOOL DISTRICT PROPERTY RPTL 408 42 265,474 265,474 100.00 7.88013850 BOCES PROPERTY RPTL 408 2 6,905 6,905 100.00 .20513870 SPECIAL DISTRICT PROPERTY RPTL 410 79 45,506 45,506 100.00 1.351

GROUP C TOTAL 628 709,473 21.059

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 6 2,599 2,599 100.00 .07714110 USA OWNED - SPECIFIED USES STATE L 54 4 113,302 113,302 100.00 3.363

GROUP D TOTAL 10 115,901 3.440

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 29 4,306 4,437 103.04 .13225110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 176 90,648 90,648 100.00 2.69125120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 125 231,112 230,882 99.90 6.85325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 23 16,629 13,863 83.36 .41225210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 34 163,287 163,041 99.85 4.83925230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 25 21,251 21,251 100.00 .6312530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 50 15,817 15,817 100.00 .47025600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 2 1,728 1,728 100.00 .05126050 AGRICULTURAL SOCIETY RPTL 450 4 944 944 100.00 .02826100 VETERANS ORGANIZATION RPTL 452 12 4,168 4,168 100.00 .12426250 HISTORICAL SOCIETY RPTL 444 11 2,517 2,517 100.00 .07526400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 45 18,115 18,115 100.00 .53827350 CEMETERY - PRIVATE RPTL 446 124 11,186 11,186 100.00 .33229650 SOLDIER MONUMENT CORPORATN RPTL 442 1 4 4 100.00 .000

GROUP E TOTAL 661 578,601 17.174

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 141 366,360 366,360 100.00 10.87419950 MUNICIPAL RAILROAD RPTL 456 13 1,864 1,864 100.00 .05547200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 1 1,922 1,193 62.03 .0354761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 175 212,977 34,087 16.01 1.012

Page B.136 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.137

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ONTARIO MUNICIPALITIES18 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

47900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 2 5,290 2,187 41.35 .06549530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 461 299 64.88 .009

GROUP F TOTAL 333 405,990 12.051

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 43 16,679 16,679 100.00 .49518120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 1 517 517 100.00 .0152811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 8,750 8,750 100.00 .26028120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 8,743 8,743 100.00 .26028220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 1 55 55 100.00 .00228520 NONPROFIT NURSING HOME CO RPTL 422 2 13,848 13,848 100.00 .41128540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 7 2,212 2,212 100.00 .0664198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 1 480 480 100.00 .0144866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 2 2,497 2,166 86.74 .0644867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 7 12,210 11,516 94.32 .342

GROUP G TOTAL 69 64,966 1.928

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 333 99,078 25,849 26.09 .76741720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,628 474,188 156,557 33.02 4.64741730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 211 41,090 11,837 28.81 .35142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 272 103,476 6,586 6.36 .19642120 TEMPORARY GREENHOUSES RPTL 483-c 31 11,368 866 7.62 .02642130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 8 5,676 539 9.49 .01647450 FORESTLAND UNDER FISHER ACT RPTL 480 1 216 24 10.99 .00147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 87 12,912 4,417 34.20 .131

GROUP H TOTAL 3,571 206,675 6.13539,702 3,369,007

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.137

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.138

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORANGE MUNICIPALITIES23

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 1 169 169 100.00 .0024110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 366 66,832 3,446 5.16 .0334112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 5,664 1,203,727 111,667 9.28 1.0594113_ VETERANS-WARTIME/COMBAT RPTL 458-a 4,844 1,015,007 156,639 15.43 1.4854114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,543 335,192 59,496 17.75 .5644115_ VETERANS - COLD WAR (10%) RPTL 458-b 123 30,580 895 2.93 .0094116_ VETERANS - COLD WAR (15%) RPTL 458-b 672 149,432 7,564 5.06 .0724117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 43 9,582 1,140 11.90 .01141300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 8 2,056 2,056 100.00 .02041400 CLERGY RPTL 460 60 14,526 217 1.50 .0024169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 543 112,275 1,541 1.37 .0154180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,716 648,839 257,565 39.70 2.44241834 STAR - ENHANCED RPTL 425 13,250 2,589,580 1,054,278 40.71 9.99541854 STAR - BASIC RPTL 425 64,875 15,010,250 2,539,060 16.92 24.0724190_ PHYSICALLY DISABLED RPTL 459 9 3,290 243 7.39 .00241910 DISABLED CRIME VICTIMS RPTL 459-b 2 1,111 230 20.74 .0024193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 82 12,500 5,058 40.47 .0484196_ HISTORIC PROPERTY RPTL 444-a 10 2,831 1,487 52.54 .0144411_ FIRST-TIME HOMEBUYERS RPTL 457 8 912 198 21.69 .0024421_ HOME IMPROVEMENTS RPTL 421-f 11 3,316 389 11.75 .0044950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 14 4,430 283 6.39 .003

GROUP A TOTAL 95,844 4,203,621 39.853

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 414 490,897 490,897 100.00 4.65412350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 36 153,885 153,885 100.00 1.45912360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 5 18,946 18,946 100.00 .18012370 MISC LOCAL TRANSP PUB AUTH RPTL 412 2 1,899 1,899 100.00 .01812450 NYS MED CARE FACLTY FINANCE MCK UCON L 7421 1 3,647 3,647 100.00 .03517650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 1 272 272 100.00 .00332301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 22 75,942 76,795 101.12 .728

GROUP B TOTAL 481 746,341 7.076

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 9 963 963 100.00 .009

Page B.138 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.139

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORANGE MUNICIPALITIES23 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10200 PUBLIC EMERGENCY WATER PIPES GEN MUNY L 120-u(10) 3 1 1 100.00 .00013100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 176 474,770 474,770 100.00 4.50113120 CO. OWNED:REVENUE-PRODUCING GEN MUNY L 411 3 25,962 25,962 100.00 .24613350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 369 164,631 164,631 100.00 1.56113360 NYC WATER SUPPLY AQUEDUCTS RPTL 406(4) 1 397 397 100.00 .00413370 CITY OWNED: CEMETERY RPTL 446 1 66 66 100.00 .0011344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 40 21,155 21,155 100.00 .20113450 CITY AIRFIELD OUTSIDE CITY RPTL 406(7) 4 1,453 1,453 100.00 .01413500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 800 222,690 222,690 100.00 2.11113520 TOWN OWNED:REVENUE PRODUCING GEN MUNY L 411 4 212 212 100.00 .0021357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 2 53 53 100.00 .0011359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 6 770 770 100.00 .00713650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 509 138,009 138,009 100.00 1.30813660 VILLAGE OWNED: CEMETERY RPTL 446 2 193 193 100.00 .0021373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 7 198 198 100.00 .0021374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 35 27,210 27,210 100.00 .25813750 VILLG AIRFIELD OUTSIDE VILLG RPTL 406(7) 5 562 562 100.00 .00513800 SCHOOL DISTRICT PROPERTY RPTL 408 176 1,088,909 1,088,909 100.00 10.32313850 BOCES PROPERTY RPTL 408 10 24,120 24,120 100.00 .22913870 SPECIAL DISTRICT PROPERTY RPTL 410 15 10,118 10,118 100.00 .09613890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 4 3,304 3,304 100.00 .0313320_ TAX SALE - COUNTY OWNED RPTL 406(5) 191 7,794 8,139 104.42 .0773340_ TAX SALE - CITY OWNED RPTL 406(5) 115 9,222 10,196 110.56 .097

GROUP C TOTAL 2,487 2,224,081 21.085

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 272 465,554 465,554 100.00 4.41414110 USA OWNED - SPECIFIED USES STATE L 54 11 9,456 9,456 100.00 .09014120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 3 456 456 100.00 .004

GROUP D TOTAL 286 475,466 4.508

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 101 30,067 30,067 100.00 .28525110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 570 518,365 518,180 99.96 4.91325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 87 171,660 170,581 99.37 1.617

Exemptions from Real Property Taxation in New York State Page B.139

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.140

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORANGE MUNICIPALITIES23 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

25130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 99 45,068 45,068 100.00 .42725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 16 194,461 194,461 100.00 1.84425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 129 72,896 72,896 100.00 .6912530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 209 178,797 178,585 99.88 1.69325500 NONPROFIT MEDICAL OR DENTAL RPTL 486 9 20,105 20,105 100.00 .19125600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 4 3,009 3,009 100.00 .02926050 AGRICULTURAL SOCIETY RPTL 450 6 1,626 1,626 100.00 .01526100 VETERANS ORGANIZATION RPTL 452 44 9,028 9,028 100.00 .08626250 HISTORICAL SOCIETY RPTL 444 24 6,982 6,982 100.00 .06626350 FIRE PATROL & SALVAGE CORPS RPTL 468 10 1,369 1,369 100.00 .01326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 110 53,751 53,751 100.00 .51027350 CEMETERY - PRIVATE RPTL 446 163 40,293 40,293 100.00 .38229300 HOSPITAL CORP: CITY BENEFIT RPTL 438 13 87,991 87,991 100.00 .8342935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 8 7,259 7,028 96.82 .06729500 PERFORMING ARTS BUILDINGS RPTL 427 1 57 57 100.00 .001

GROUP E TOTAL 1,603 1,441,077 13.662

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 118 590,392 590,392 100.00 5.59718180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 1 22,858 22,858 100.00 .21719950 MUNICIPAL RAILROAD RPTL 456 5 3,888 3,888 100.00 .03727250 RAILROAD - AMTRAK U S PUB L 45-546b 5 3,096 3,096 100.00 .02927550 STEEL MFG:IN CITY POP>49999 RPTL 485-c 1 983 983 100.00 .00947200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 34 24,764 19,468 78.61 .1854761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 418 666,050 73,887 11.09 .70147900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 189,873 67,596 35.60 .64149530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 291,139 20,991 7.21 .199

GROUP F TOTAL 584 803,159 7.614

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 2 9,211 9,211 100.00 .08718080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 6 26,501 26,501 100.00 .2512811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 8 47,243 47,243 100.00 .44828120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 10 30,208 30,208 100.00 .28628240 NONPROFIT:HSNG,RESRCH,LOANS CLS UCON L CH 270 3 1,173 1,173 100.00 .011

Page B.140 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.141

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORANGE MUNICIPALITIES23 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

28520 NONPROFIT NURSING HOME CO RPTL 422 2 52,732 52,732 100.00 .50028540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 39 15,047 15,047 100.00 .14328550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 5 22,484 22,484 100.00 .2134866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 4 14,636 14,636 100.00 .1394867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 2 6,444 3,470 53.85 .033

GROUP G TOTAL 81 222,705 2.111

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 49 42,894 44,587 103.95 .42341700 AGRICULTURAL BUILDING RPTL 483 111 57,880 13,334 23.04 .12641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,536 656,453 270,016 41.13 2.56041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 32 8,987 3,565 39.67 .03441750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 4 1,737 214 12.32 .00242120 TEMPORARY GREENHOUSES RPTL 483-c 23 10,401 1,748 16.81 .01742130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 31 13,704 1,648 12.03 .01647460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 150 52,308 23,906 45.70 .227

GROUP H TOTAL 2,936 359,018 3.404104,330 10,547,951

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.141

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.142

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORLEANS MUNICIPALITIES10

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 8 849 31 3.62 .0044111_ VETERANS - PRO RATA RPTL 458(5) 1 113 17 15.00 .0024112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 927 93,632 9,883 10.56 1.1814113_ VETERANS-WARTIME/COMBAT RPTL 458-a 903 85,259 15,777 18.50 1.8864114_ VETERANS-WARTIME/DISABLED RPTL 458-a 343 32,814 7,059 21.51 .8444115_ VETERANS - COLD WAR (10%) RPTL 458-b 97 9,464 449 4.75 .0544117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 8 746 138 18.53 .01741300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 340 340 100.00 .04141400 CLERGY RPTL 460 15 1,706 23 1.32 .0034169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 27 2,262 81 3.57 .0104180_ PERSON AGED 65 YRS OR OLDER RPTL 467 355 25,391 9,134 35.97 1.09241834 STAR - ENHANCED RPTL 425 2,859 302,867 170,708 56.36 20.40541854 STAR - BASIC RPTL 425 7,748 813,232 238,054 29.27 28.4554193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 7 571 164 28.80 .0204196_ HISTORIC PROPERTY RPTL 444-a 6 353 232 65.83 .0284421_ HOME IMPROVEMENTS RPTL 421-f 4 366 97 26.57 .0124950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 421 6 1.32 .001

GROUP A TOTAL 13,312 452,193 54.052

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 69 39,648 39,648 100.00 4.73932301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 1 452 452 100.00 .054

GROUP B TOTAL 70 40,100 4.793

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 17 8,190 8,190 100.00 .97913500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 51 5,201 5,201 100.00 .62213510 TOWN OWNED: CEMETERY RPTL 446 44 1,419 1,419 100.00 .17013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 81 11,678 11,678 100.00 1.39613660 VILLAGE OWNED: CEMETERY RPTL 446 3 542 542 100.00 .0651374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 21 24,484 24,484 100.00 2.92713800 SCHOOL DISTRICT PROPERTY RPTL 408 28 66,318 66,318 100.00 7.92713810 DRAINAGE IMPROVEMENT DISTRCT EN CON LAW 15-1909(4) 21 291 291 100.00 .035

GROUP C TOTAL 266 118,123 14.120

Page B.142 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.143

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORLEANS MUNICIPALITIES10

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 8 13,566 13,566 100.00 1.622

GROUP D TOTAL 8 13,566 1.622

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 12 1,092 1,092 100.00 .13125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 110 22,704 22,704 100.00 2.71425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 8 2,621 2,621 100.00 .31325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 10 2,980 2,980 100.00 .35625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 8 5,965 5,965 100.00 .7132530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 28 4,085 3,982 97.47 .47626050 AGRICULTURAL SOCIETY RPTL 450 1 527 527 100.00 .06326100 VETERANS ORGANIZATION RPTL 452 10 1,234 1,234 100.00 .14726250 HISTORICAL SOCIETY RPTL 444 6 550 550 99.91 .06626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 24 3,023 3,023 100.00 .36127350 CEMETERY - PRIVATE RPTL 446 19 411 411 100.00 .049

GROUP E TOTAL 236 45,089 5.390

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 56 20,143 20,143 100.00 2.4084761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 25 17,401 2,131 12.24 .2554767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 8 42,800 38,208 89.27 4.567

GROUP F TOTAL 89 60,482 7.230

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 2 1,969 1,969 100.00 .2354198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 3 1,902 1,806 94.95 .216

GROUP G TOTAL 5 3,775 .451

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 109 33,187 13,304 40.09 1.59041720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,516 177,752 70,824 39.84 8.46641730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 466 42,601 14,215 33.37 1.69941750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 18 3,640 449 12.33 .05442100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 27 7,078 351 4.96 .04242120 TEMPORARY GREENHOUSES RPTL 483-c 5 1,574 67 4.28 .008

Exemptions from Real Property Taxation in New York State Page B.143

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.144

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ORLEANS MUNICIPALITIES10 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

42130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 33 6,517 1,608 24.68 .19247460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 5 1,143 287 25.11 .034

GROUP H TOTAL 2,179 101,105 12.08516,213 836,591

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.144 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.145

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF OSWEGO MUNICIPALITIES24

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 684 62,047 40,220 64.82 .9054110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 29 3,606 1,706 47.31 .0384111_ VETERANS - PRO RATA RPTL 458(5) 2 158 33 20.70 .0014112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,830 298,215 34,925 11.71 .7864113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,352 242,976 47,511 19.55 1.0704114_ VETERANS-WARTIME/DISABLED RPTL 458-a 678 72,261 14,435 19.98 .3254115_ VETERANS - COLD WAR (10%) RPTL 458-b 39 4,813 155 3.22 .0044116_ VETERANS - COLD WAR (15%) RPTL 458-b 405 43,865 4,425 10.09 .1004117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 19 2,223 323 14.53 .00741300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 8 997 997 100.00 .02241400 CLERGY RPTL 460 21 1,930 33 1.69 .0014167_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-b 259 26,497 762 2.88 .0174180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,889 149,414 49,464 33.11 1.11441834 STAR - ENHANCED RPTL 425 7,320 710,381 417,083 58.71 9.38941844 STAR - ENHANCED: MFG HOME RPTL 425 7 1,708 143 8.34 .00341854 STAR - BASIC RPTL 425 23,652 2,495,521 712,162 28.54 16.03141864 STAR - BASIC:MFG HOME RPTL 425 57 5,098 843 16.54 .0194193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 165 11,016 4,358 39.56 .0984421_ HOME IMPROVEMENTS RPTL 421-f 5 625 33 5.26 .0014950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 8 1,995 471 23.63 .011

GROUP A TOTAL 40,429 1,330,082 29.941

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 310 285,167 285,167 100.00 6.419

GROUP B TOTAL 310 285,167 6.419

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 100 53,792 53,792 100.00 1.21113350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 198 98,425 98,425 100.00 2.21613370 CITY OWNED: CEMETERY RPTL 446 1 5 5 100.00 .00013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 195 28,959 28,959 100.00 .6521357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 55 55 100.00 .00113650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 105 28,141 28,141 100.00 .6341373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 8 534 534 100.00 .0121374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 11 3,149 3,149 100.00 .071

Exemptions from Real Property Taxation in New York State Page B.145

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.146

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF OSWEGO MUNICIPALITIES24 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13800 SCHOOL DISTRICT PROPERTY RPTL 408 75 203,956 203,956 100.00 4.5911384_ SPECIAL WATER DIST:OSWEGO CO RPTL 410-b 7 25,253 25,253 100.00 .56913850 BOCES PROPERTY RPTL 408 3 7,940 7,940 100.00 .17913890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 14 4,473 4,473 100.00 .10113970 REGIONAL OTB CORPORATION RACING L 513 1 1,882 1,882 100.00 .04214000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 8 31,153 31,153 100.00 .7013320_ TAX SALE - COUNTY OWNED RPTL 406(5) 192 8,886 8,886 100.00 .2003340_ TAX SALE - CITY OWNED RPTL 406(5) 13 1,386 1,386 100.00 .031

GROUP C TOTAL 932 497,989 11.210

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 3 4,800 4,800 100.00 .10814110 USA OWNED - SPECIFIED USES STATE L 54 9 12,521 12,521 100.00 .282

GROUP D TOTAL 12 17,321 .390

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 44 6,257 6,257 100.00 .14125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 221 57,907 57,859 99.92 1.30325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 20 11,077 7,526 67.94 .16925130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 11 1,288 1,288 100.00 .02925210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 16 47,540 46,348 97.49 1.04325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 36 9,569 9,569 100.00 .2152530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 65 5,424 5,398 99.52 .12225500 NONPROFIT MEDICAL OR DENTAL RPTL 486 9 17,703 10,906 61.60 .24625600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 281 281 100.00 .00626050 AGRICULTURAL SOCIETY RPTL 450 5 1,456 1,456 100.00 .03326100 VETERANS ORGANIZATION RPTL 452 37 4,083 4,083 100.00 .09226250 HISTORICAL SOCIETY RPTL 444 12 1,387 1,387 100.00 .03126350 FIRE PATROL & SALVAGE CORPS RPTL 468 1 305 305 100.00 .00726400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 47 11,180 11,180 100.00 .25227350 CEMETERY - PRIVATE RPTL 446 112 6,066 6,066 100.00 .13729300 HOSPITAL CORP: CITY BENEFIT RPTL 438 32 1,604 1,604 100.00 .03646450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 3 355 11 2.95 .000

GROUP E TOTAL 672 171,524 3.861

Page B.146 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.147

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF OSWEGO MUNICIPALITIES24

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 70 535,772 535,772 100.00 12.0612745_ ELECTRIC GENERATING FACILITIES RPTL 485 15 1,509,528 1,509,528 100.00 33.9814761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 113 66,938 11,317 16.91 .25547900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 82,000 12,000 14.63 .27049530 INDUSTRIAL WASTE TREATMENT RPTL 477 3 10,743 3,948 36.74 .089

GROUP F TOTAL 202 2,072,565 46.655

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 2 63 63 100.00 .00118120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 3 7,207 7,207 100.00 .1622811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 2,984 2,984 100.00 .06728120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 3,977 3,977 100.00 .09028520 NONPROFIT NURSING HOME CO RPTL 422 1 4,900 4,900 100.00 .11028540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 1 222 222 100.00 .00538260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 2 3,041 2,991 98.36 .0674865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 1 4,168 4,070 97.65 .092

GROUP G TOTAL 14 26,414 .595

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 161 14,840 14,840 100.00 .33433302 COUNTY REFORESTATION LAND RPTL 406(6) 30 1,062 1,062 100.00 .02441700 AGRICULTURAL BUILDING RPTL 483 100 12,427 2,697 21.71 .06141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 962 86,772 16,952 19.54 .38241730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 126 12,379 1,882 15.20 .04242100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 3 361 70 19.24 .00242120 TEMPORARY GREENHOUSES RPTL 483-c 2 386 40 10.26 .00142130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 11 1,237 298 24.10 .00747460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 23 3,438 1,812 52.69 .041

GROUP H TOTAL 1,418 39,653 .89344,008 4,442,313

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.147

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.148

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF OTSEGO MUNICIPALITIES25

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 2 172 13 7.30 .0014110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 210 29,949 834 2.78 .0454112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,289 192,562 17,487 9.08 .9444113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,182 176,309 26,212 14.87 1.4144114_ VETERANS-WARTIME/DISABLED RPTL 458-a 359 51,232 8,859 17.29 .4784115_ VETERANS - COLD WAR (10%) RPTL 458-b 164 24,748 1,194 4.82 .0644117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 8 746 125 16.77 .00741400 CLERGY RPTL 460 16 2,450 34 1.39 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 443 44,030 19,240 43.70 1.03841834 STAR - ENHANCED RPTL 425 4,455 629,973 269,314 42.75 14.53041844 STAR - ENHANCED: MFG HOME RPTL 425 19 2,357 682 28.95 .03741854 STAR - BASIC RPTL 425 11,018 1,621,322 331,436 20.44 17.88141864 STAR - BASIC:MFG HOME RPTL 425 58 7,372 1,244 16.87 .0674950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 20 4,450 268 6.02 .014

GROUP A TOTAL 19,243 676,942 36.522

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 91 246,517 246,517 100.00 13.30012350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 1 0 0 100.00 .000

GROUP B TOTAL 92 246,517 13.300

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 65 90,727 90,727 100.00 4.89513350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 80 16,157 16,157 100.00 .8721343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 7 503 503 100.00 .0271344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 1 29 29 100.00 .00213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 121 8,766 8,766 100.00 .47313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 79 11,636 11,636 100.00 .6281373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 14 7,196 7,196 100.00 .38813800 SCHOOL DISTRICT PROPERTY RPTL 408 66 191,816 191,816 100.00 10.3491383_ SPECIAL DISTRICT:NOT IN DIST RPTL 410-a 4 3,094 3,094 100.00 .16713850 BOCES PROPERTY RPTL 408 2 2,654 2,654 100.00 .14313890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 44 7,013 7,013 100.00 .378

GROUP C TOTAL 483 339,591 18.321

Page B.148 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.149

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF OTSEGO MUNICIPALITIES25

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 3 791 791 100.00 .04314110 USA OWNED - SPECIFIED USES STATE L 54 5 1,777 1,777 100.00 .096

GROUP D TOTAL 8 2,568 .139

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 27 6,131 6,131 100.00 .33125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 203 54,742 54,742 100.00 2.95325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 82 118,829 118,829 100.00 6.41125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 8 573 573 100.00 .03125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 47 178,416 178,416 100.00 9.62625230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 17 3,440 3,440 100.00 .1862530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 76 24,144 24,144 100.00 1.30325400 FRATERNAL ORGANIZATION RPTL 428 4 317 317 100.00 .01725500 NONPROFIT MEDICAL OR DENTAL RPTL 486 2 819 819 100.00 .04425600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 4 836 836 100.00 .04526050 AGRICULTURAL SOCIETY RPTL 450 10 1,820 1,820 100.00 .09826100 VETERANS ORGANIZATION RPTL 452 20 2,289 2,289 100.00 .12426250 HISTORICAL SOCIETY RPTL 444 52 55,021 55,021 100.00 2.96826400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 64 6,815 6,815 100.00 .36827350 CEMETERY - PRIVATE RPTL 446 186 10,277 10,277 100.00 .55529150 OPERA HOUSE RPTL 426 5 2,009 2,009 100.00 .108

GROUP E TOTAL 807 466,478 25.167

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 7 3,557 3,557 100.00 .1922970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 2 8 8 100.00 .00047200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 4 9,223 8,107 87.90 .4374761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 88 109,749 18,534 16.89 1.000

GROUP F TOTAL 101 30,206 1.630

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

2811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 9,199 9,199 100.00 .49628540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 2 46 46 100.00 .003

GROUP G TOTAL 5 9,245 .499

Exemptions from Real Property Taxation in New York State Page B.149

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.150

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF OTSEGO MUNICIPALITIES25

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 177 17,621 17,621 100.00 .95133302 COUNTY REFORESTATION LAND RPTL 406(6) 25 2,131 1,451 68.08 .07841700 AGRICULTURAL BUILDING RPTL 483 138 30,192 5,299 17.55 .28641720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,119 165,966 31,431 18.94 1.69641730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 348 56,844 11,231 19.76 .60641750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 4 668 19 2.89 .00142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 86 24,853 1,202 4.84 .06542120 TEMPORARY GREENHOUSES RPTL 483-c 3 335 166 49.34 .00947460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 127 20,377 6,321 31.02 .3414750_ CONS EASMT PERPETUAL RPTL 491 2 107 44 41.61 .002

GROUP H TOTAL 2,029 74,785 4.03522,797 1,853,535

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.150 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.151

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF PUTNAM MUNICIPALITIES6

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 733 218,588 54,560 24.96 1.6714112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,518 486,737 64,749 13.30 1.9824113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,165 366,689 81,857 22.32 2.5064114_ VETERANS-WARTIME/DISABLED RPTL 458-a 268 84,271 19,592 23.25 .6004116_ VETERANS - COLD WAR (15%) RPTL 458-b 278 91,247 3,334 3.65 .1024117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 9 2,427 260 10.70 .00841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 834 834 100.00 .02641400 CLERGY RPTL 460 14 4,545 29 .63 .0014169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 261 82,043 783 .95 .0244180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,055 286,780 109,293 38.11 3.34641834 STAR - ENHANCED RPTL 425 3,931 1,146,152 435,355 37.98 13.32941854 STAR - BASIC RPTL 425 22,380 7,355,594 1,200,428 16.32 36.7544190_ PHYSICALLY DISABLED RPTL 459 11 4,315 507 11.75 .0164193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 83 23,328 10,205 43.75 .3134950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 334 16 4.86 .001

GROUP A TOTAL 31,709 1,981,802 60.677

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 19 15,283 15,283 100.00 .46812350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 10 6,907 6,907 100.00 .212

GROUP B TOTAL 29 22,190 .679

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 2 710 710 100.00 .02213100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 190 98,547 98,547 100.00 3.01713500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 615 131,565 131,587 100.02 4.02913510 TOWN OWNED: CEMETERY RPTL 446 10 1,752 1,752 100.00 .05413650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 21 22,392 22,392 100.00 .68613800 SCHOOL DISTRICT PROPERTY RPTL 408 38 121,569 121,569 100.00 3.72213850 BOCES PROPERTY RPTL 408 3 1,025 1,025 100.00 .03113870 SPECIAL DISTRICT PROPERTY RPTL 410 76 5,746 5,746 100.00 .1763320_ TAX SALE - COUNTY OWNED RPTL 406(5) 93 5,471 5,471 100.00 .168

GROUP C TOTAL 1,048 388,799 11.904

Exemptions from Real Property Taxation in New York State Page B.151

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.152

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF PUTNAM MUNICIPALITIES6

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 47 19,172 19,172 100.00 .587

GROUP D TOTAL 47 19,172 .587

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 1 265 265 100.00 .00825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 156 368,949 370,189 100.34 11.33425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 62 177,363 175,990 99.23 5.38825130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 24 45,617 45,617 100.00 1.39725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 6 78,982 64,876 82.14 1.98625230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 43 23,444 23,444 100.00 .7182530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 70 38,518 38,398 99.69 1.17626050 AGRICULTURAL SOCIETY RPTL 450 2 409 409 100.00 .01326100 VETERANS ORGANIZATION RPTL 452 11 4,588 4,588 100.00 .14126250 HISTORICAL SOCIETY RPTL 444 4 508 508 100.00 .01626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 38 31,990 31,990 100.00 .97927350 CEMETERY - PRIVATE RPTL 446 35 5,357 5,357 100.00 .164

GROUP E TOTAL 452 761,631 23.319

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 5 28,530 28,530 100.00 .87419950 MUNICIPAL RAILROAD RPTL 456 11 4,901 4,901 100.00 .15027200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 31 17,723 17,723 100.00 .5434761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 2 2,018 376 18.62 .012

GROUP F TOTAL 49 51,530 1.578

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

28540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 1 499 499 100.00 .015

GROUP G TOTAL 1 499 .015

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 12 12,293 3,734 30.38 .11441720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 34 35,585 17,467 49.08 .53541730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 60 41,906 10,949 26.13 .33542100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 1 2,236 47 2.11 .00142130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 2 1,495 192 12.84 .006

Page B.152 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.153

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF PUTNAM MUNICIPALITIES6 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

47460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 25 12,456 5,121 41.11 .157

GROUP H TOTAL 134 37,510 1.14933,472 3,266,155

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.153

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.154

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF RENSSELAER MUNICIPALITIES16

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 8 746 59 7.92 .0014110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 261 37,141 1,624 4.37 .0324111_ VETERANS - PRO RATA RPTL 458(5) 602 94,328 47,871 50.75 .9274112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 3,168 546,447 68,506 12.54 1.3274113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,587 435,523 91,817 21.08 1.7794114_ VETERANS-WARTIME/DISABLED RPTL 458-a 748 126,864 26,840 21.16 .5204115_ VETERANS - COLD WAR (10%) RPTL 458-b 413 72,624 3,238 4.46 .0634117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 25 4,691 689 14.69 .01341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 601 537 89.32 .01041400 CLERGY RPTL 460 40 7,447 223 3.00 .0044180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,076 441,844 167,045 37.81 3.2364182_ CERTAIN LIVING QUARTERS RPTL 469 2 1,530 113 7.37 .00241834 STAR - ENHANCED RPTL 425 7,917 1,246,765 472,561 37.90 9.15441844 STAR - ENHANCED: MFG HOME RPTL 425 1 193 2 .78 .00041854 STAR - BASIC RPTL 425 29,611 5,382,078 872,952 16.22 16.90941864 STAR - BASIC:MFG HOME RPTL 425 7 1,193 146 12.23 .0034190_ PHYSICALLY DISABLED RPTL 459 13 3,168 382 12.05 .0074193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 234 28,663 12,272 42.81 .2384411_ FIRST-TIME HOMEBUYERS RPTL 457 11 1,563 119 7.64 .0024421_ HOME IMPROVEMENTS RPTL 421-f 6 1,127 115 10.21 .0024950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 73 24,378 1,665 6.83 .032

GROUP A TOTAL 48,805 1,768,776 34.262

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 141 58,250 58,250 100.00 1.12812350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 1,811 1,811 100.00 .03532301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 2 0 0 .00 .000

GROUP B TOTAL 145 60,061 1.163

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 59 103,966 103,966 100.00 2.01413350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 277 76,210 76,210 100.00 1.47613370 CITY OWNED: CEMETERY RPTL 446 16 864 864 100.00 .01713500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 273 51,114 51,161 100.09 .99113510 TOWN OWNED: CEMETERY RPTL 446 7 62 62 100.00 .001

Page B.154 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.155

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF RENSSELAER MUNICIPALITIES16 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 69 18,040 18,040 100.00 .34913800 SCHOOL DISTRICT PROPERTY RPTL 408 58 408,100 408,100 100.00 7.90513850 BOCES PROPERTY RPTL 408 6 6,844 6,844 100.00 .13313870 SPECIAL DISTRICT PROPERTY RPTL 410 66 78,309 78,309 100.00 1.51713890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 10 71,195 71,195 100.00 1.37913970 REGIONAL OTB CORPORATION RACING L 513 1 377 377 100.00 .0073320_ TAX SALE - COUNTY OWNED RPTL 406(5) 18 3,326 3,326 100.00 .0643340_ TAX SALE - CITY OWNED RPTL 406(5) 147 5,422 5,422 100.00 .105

GROUP C TOTAL 1,007 823,876 15.959

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 3 1,385 1,385 100.00 .02714110 USA OWNED - SPECIFIED USES STATE L 54 3 4,121 4,121 100.00 .08014120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 2 9,520 9,520 100.00 .184

GROUP D TOTAL 8 15,026 .291

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 53 12,575 12,575 100.00 .24425110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 227 126,277 125,822 99.64 2.43725120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 94 610,605 610,605 100.00 11.82825130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 17 25,794 25,794 100.00 .50025210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 22 157,370 156,893 99.70 3.03925230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 48 20,877 20,877 100.00 .4042530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 193 117,282 116,860 99.64 2.26425600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 936 936 100.00 .01826050 AGRICULTURAL SOCIETY RPTL 450 2 408 408 100.00 .00826100 VETERANS ORGANIZATION RPTL 452 27 5,421 5,421 100.00 .10526250 HISTORICAL SOCIETY RPTL 444 6 1,926 1,926 100.00 .03726400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 26 8,414 8,414 100.00 .16327350 CEMETERY - PRIVATE RPTL 446 128 21,599 21,599 100.00 .41829300 HOSPITAL CORP: CITY BENEFIT RPTL 438 7 17,373 17,628 101.47 .3422935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 10 3,282 3,282 100.00 .064

GROUP E TOTAL 861 1,129,040 21.870

Exemptions from Real Property Taxation in New York State Page B.155

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.156

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF RENSSELAER MUNICIPALITIES16

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 69 1,060,696 1,060,696 100.00 20.54618180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 2 177 177 100.00 .00327250 RAILROAD - AMTRAK U S PUB L 45-546b 7 6,718 6,718 100.00 .1304761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 92 111,279 14,815 13.31 .28749530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 1,185 11 .93 .000

GROUP F TOTAL 171 1,082,417 20.967

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 1 130 130 100.00 .00318080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 22 37,021 37,021 100.00 .71718600 USA:UNDER PURCHASE CONTRACT RPTL 400(2) 14 59,775 59,775 100.00 1.1582811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 11,809 11,809 100.00 .22938260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 4 16,475 9,838 59.72 .1914800_ URBAN RENWL:URBAN REDEV CORP P H FI L 211 2 7,490 1,717 22.93 .033

GROUP G TOTAL 47 120,290 2.330

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 27 4,425 4,425 100.00 .08641700 AGRICULTURAL BUILDING RPTL 483 66 24,585 5,338 21.71 .10341720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,313 302,392 88,245 29.18 1.70941730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 16 3,697 1,163 31.45 .02342100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 71 38,851 3,793 9.76 .07442120 TEMPORARY GREENHOUSES RPTL 483-c 3 476 85 17.88 .00247450 FORESTLAND UNDER FISHER ACT RPTL 480 16 2,371 1,431 60.37 .02847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 42 6,144 1,781 28.99 .035

GROUP H TOTAL 1,554 106,261 2.05852,602 5,162,579

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.156 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.157

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ROCKLAND MUNICIPALITIES5

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 389 131,196 4,597 3.50 .0414111_ VETERANS - PRO RATA RPTL 458(5) 600 216,440 52,552 24.28 .4724112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 4,043 1,457,945 183,297 12.57 1.6464113_ VETERANS-WARTIME/COMBAT RPTL 458-a 3,223 1,146,856 238,595 20.80 2.1424114_ VETERANS-WARTIME/DISABLED RPTL 458-a 820 323,964 55,457 17.12 .4984115_ VETERANS - COLD WAR (10%) RPTL 458-b 75 51,774 889 1.72 .0084116_ VETERANS - COLD WAR (15%) RPTL 458-b 342 117,760 3,979 3.38 .0364117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 19 7,267 599 8.24 .00541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 5 2,409 2,409 100.00 .02241400 CLERGY RPTL 460 217 86,725 1,966 2.27 .0184166_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-a 458 164,396 1,359 .83 .0124180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,587 1,139,736 446,853 39.21 4.01241834 STAR - ENHANCED RPTL 425 10,172 3,333,839 1,304,338 39.12 11.71241854 STAR - BASIC RPTL 425 50,936 18,705,275 3,261,519 17.44 29.28541864 STAR - BASIC:MFG HOME RPTL 425 1 325 72 22.06 .0014190_ PHYSICALLY DISABLED RPTL 459 33 14,628 2,574 17.60 .0234193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 145 64,010 17,969 28.07 .161

GROUP A TOTAL 75,065 5,579,024 50.094

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 47 7,854 7,854 100.00 .07112350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 6 110,959 110,368 99.47 .99112370 MISC LOCAL TRANSP PUB AUTH RPTL 412 1 214 214 100.00 .002

GROUP B TOTAL 54 118,436 1.063

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 274 526,431 522,243 99.20 4.68913500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 482 427,601 426,071 99.64 3.82613510 TOWN OWNED: CEMETERY RPTL 446 15 317 317 100.00 .00313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 315 131,806 128,698 97.64 1.1561373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 2 6 6 100.00 .00013800 SCHOOL DISTRICT PROPERTY RPTL 408 115 985,050 985,050 100.00 8.84513850 BOCES PROPERTY RPTL 408 4 38,131 38,131 100.00 .34213870 SPECIAL DISTRICT PROPERTY RPTL 410 26 35,084 35,084 100.00 .31513970 REGIONAL OTB CORPORATION RACING L 513 1 552 552 100.00 .005

Exemptions from Real Property Taxation in New York State Page B.157

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.158

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ROCKLAND MUNICIPALITIES5 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

3320_ TAX SALE - COUNTY OWNED RPTL 406(5) 8 325 325 100.00 .003

GROUP C TOTAL 1,242 2,136,477 19.184

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 5 8,859 8,859 100.00 .08014110 USA OWNED - SPECIFIED USES STATE L 54 10 16,153 16,153 100.00 .145

GROUP D TOTAL 15 25,012 .225

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 355 190,592 180,569 94.74 1.62125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 734 689,686 678,628 98.40 6.09425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 401 805,293 800,506 99.41 7.18825130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 74 102,323 102,127 99.81 .91725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 21 264,445 249,898 94.50 2.24425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 104 83,665 82,824 99.00 .7442530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 96 210,516 209,877 99.70 1.88525400 FRATERNAL ORGANIZATION RPTL 428 7 5,955 5,955 100.00 .05425500 NONPROFIT MEDICAL OR DENTAL RPTL 486 4 3,191 3,191 100.00 .02926100 VETERANS ORGANIZATION RPTL 452 20 9,988 9,840 98.52 .08826250 HISTORICAL SOCIETY RPTL 444 2 686 686 100.00 .00626400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 59 47,418 47,418 100.00 .42627350 CEMETERY - PRIVATE RPTL 446 77 54,168 52,986 97.82 .47629500 PERFORMING ARTS BUILDINGS RPTL 427 4 2,853 2,736 95.90 .02529650 SOLDIER MONUMENT CORPORATN RPTL 442 1 58 58 100.00 .001

GROUP E TOTAL 1,959 2,427,299 21.795

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 25 227,200 223,299 98.28 2.00519950 MUNICIPAL RAILROAD RPTL 456 5 11,879 8,191 68.96 .07427200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 16 11,754 11,754 100.00 .1062970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 2 292 292 100.00 .00347200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 5 21,448 15,453 72.05 .1394760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 51 225,781 15,341 6.79 .1384761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 64 807,606 34,137 4.23 .307

Page B.158 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.159

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ROCKLAND MUNICIPALITIES5 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

49530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 14,309 8,977 62.74 .081

GROUP F TOTAL 169 317,444 2.850

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 2 84 84 100.00 .00118080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 16 124,582 124,582 100.00 1.1192811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 20 147,081 147,081 100.00 1.32128120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 27 55,098 55,098 100.00 .49528220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 33 52,515 52,370 99.72 .47028540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 5 2,686 2,686 100.00 .0244867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 4,554 3,799 83.42 .034

GROUP G TOTAL 104 385,700 3.463

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 3 3,032 2,986 98.48 .02741730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 35 21,962 12,034 54.80 .10847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 8 1,565 956 61.12 .009

GROUP H TOTAL 46 15,976 .14479,724 11,137,016

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.159

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.160

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ST LAWRENCE MUNICIPALITIES33

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 415 33,479 12,721 38.00 .2944110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 128 9,706 2,615 26.94 .0614111_ VETERANS - PRO RATA RPTL 458(5) 584 45,243 21,422 47.35 .4964112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,244 202,281 22,358 11.05 .5174113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,017 185,899 33,650 18.10 .7794114_ VETERANS-WARTIME/DISABLED RPTL 458-a 711 66,801 14,636 21.91 .3394116_ VETERANS - COLD WAR (15%) RPTL 458-b 284 26,938 2,982 11.07 .0694117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 17 1,339 216 16.15 .00541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 5 743 743 100.00 .01741400 CLERGY RPTL 460 20 1,959 75 3.84 .00241657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 1 90 1 .56 .0004169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 295 24,328 884 3.63 .0214180_ PERSON AGED 65 YRS OR OLDER RPTL 467 882 54,216 20,867 38.49 .48341834 STAR - ENHANCED RPTL 425 7,417 618,273 411,928 66.63 9.53341844 STAR - ENHANCED: MFG HOME RPTL 425 28 5,154 840 16.31 .01941854 STAR - BASIC RPTL 425 20,734 1,866,259 616,297 33.02 14.26341864 STAR - BASIC:MFG HOME RPTL 425 129 13,934 2,497 17.92 .0584190_ PHYSICALLY DISABLED RPTL 459 17 1,842 607 32.97 .0144193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 113 6,048 2,285 37.78 .0534421_ HOME IMPROVEMENTS RPTL 421-f 485 38,982 4,255 10.92 .0994950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 27 4,499 328 7.29 .008

GROUP A TOTAL 36,553 1,172,207 27.129

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 308 504,976 504,976 100.00 11.68712350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 150 150 100.00 .00412360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 243 819,709 819,709 100.00 18.971

GROUP B TOTAL 553 1,324,835 30.661

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 30 48,009 48,009 100.00 1.11113350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 77 33,372 33,372 100.00 .77213500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 526 110,508 110,508 100.00 2.55813510 TOWN OWNED: CEMETERY RPTL 446 53 419 419 100.00 .0101357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 110 110 100.00 .003

Page B.160 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.161

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ST LAWRENCE MUNICIPALITIES33 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 237 61,258 61,258 100.00 1.41813660 VILLAGE OWNED: CEMETERY RPTL 446 5 38 38 100.00 .0011373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 3 2,428 2,428 100.00 .0561374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 18 14,617 14,523 99.35 .33613800 SCHOOL DISTRICT PROPERTY RPTL 408 24 102,319 102,319 100.00 2.36813850 BOCES PROPERTY RPTL 408 10 15,486 15,486 100.00 .35813870 SPECIAL DISTRICT PROPERTY RPTL 410 11 878 878 100.00 .02013880 UTICA TRANSIT AUTHORITY PROP TRANS L 64 1 3,443 3,443 100.00 .0803320_ TAX SALE - COUNTY OWNED RPTL 406(5) 21 393 393 100.00 .0093340_ TAX SALE - CITY OWNED RPTL 406(5) 8 380 380 100.00 .009

GROUP C TOTAL 1,025 393,564 9.108

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 37 468,671 468,671 100.00 10.84714110 USA OWNED - SPECIFIED USES STATE L 54 3 344 344 100.00 .008

GROUP D TOTAL 40 469,015 10.854

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 29 4,705 4,705 100.00 .10925110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 312 78,720 78,720 100.00 1.82225120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 202 360,939 360,939 100.00 8.35325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 21 11,276 11,276 100.00 .26125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 57 83,212 83,212 100.00 1.92625230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 21 14,695 14,695 100.00 .3402530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 119 32,822 32,822 100.00 .76025400 FRATERNAL ORGANIZATION RPTL 428 13 1,449 1,449 100.00 .03426050 AGRICULTURAL SOCIETY RPTL 450 4 228 228 100.00 .00526100 VETERANS ORGANIZATION RPTL 452 21 2,319 2,319 100.00 .05426250 HISTORICAL SOCIETY RPTL 444 10 1,415 1,415 100.00 .03326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 46 4,509 4,509 100.00 .10427350 CEMETERY - PRIVATE RPTL 446 165 5,751 5,751 100.00 .133

GROUP E TOTAL 1,020 602,040 13.933

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 39 45,292 45,292 100.00 1.048

Exemptions from Real Property Taxation in New York State Page B.161

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.162

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ST LAWRENCE MUNICIPALITIES33 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

47200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 48 39,098 24,687 63.14 .5714761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 149 113,083 22,046 19.50 .5104767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 70 24,751 6,414 25.91 .14847900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 1,374 417 30.31 .01049530 INDUSTRIAL WASTE TREATMENT RPTL 477 2 65,967 10,040 15.22 .232

GROUP F TOTAL 309 108,896 2.520

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 12 23,674 23,674 100.00 .54818100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 8 14,299 14,299 100.00 .3312811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 24 14,784 14,784 100.00 .34228120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 2,851 2,851 100.00 .06628520 NONPROFIT NURSING HOME CO RPTL 422 5 29,554 29,554 100.00 .68428540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 4 1,683 1,683 100.00 .03928550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 4 11,723 11,723 100.00 .27138260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 1 233 233 100.00 .005

GROUP G TOTAL 63 98,801 2.287

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 443 27,869 27,869 100.00 .64533302 COUNTY REFORESTATION LAND RPTL 406(6) 47 1,808 1,808 100.00 .04241700 AGRICULTURAL BUILDING RPTL 483 314 57,420 17,645 30.73 .40841720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,232 122,824 14,835 12.08 .34341730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 41 3,454 750 21.72 .01742100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 587 106,852 6,337 5.93 .14742120 TEMPORARY GREENHOUSES RPTL 483-c 6 979 54 5.54 .00147450 FORESTLAND UNDER FISHER ACT RPTL 480 110 45,542 18,915 41.53 .43847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 180 52,646 25,766 48.94 .596

GROUP H TOTAL 2,960 113,979 2.63842,547 4,320,944

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.162 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.163

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SARATOGA MUNICIPALITIES21

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 1 952 952 100.00 .0144100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 188 50,696 18,036 35.58 .2654110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 102 16,373 347 2.12 .0054111_ VETERANS - PRO RATA RPTL 458(5) 744 151,737 65,750 43.33 .9654112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 4,348 953,939 118,446 12.42 1.7384113_ VETERANS-WARTIME/COMBAT RPTL 458-a 3,578 771,251 160,364 20.79 2.3534114_ VETERANS-WARTIME/DISABLED RPTL 458-a 983 215,550 42,524 19.73 .6244115_ VETERANS - COLD WAR (10%) RPTL 458-b 36 7,220 272 3.77 .0044116_ VETERANS - COLD WAR (15%) RPTL 458-b 493 110,929 5,908 5.33 .0874117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 36 8,276 856 10.34 .01341300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 11 2,563 2,333 91.04 .03441400 CLERGY RPTL 460 55 13,683 111 .81 .0024168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 27 4,986 81 1.62 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 2,461 424,015 166,241 39.21 2.4394182_ CERTAIN LIVING QUARTERS RPTL 469 15 5,118 495 9.67 .00741834 STAR - ENHANCED RPTL 425 10,463 2,225,904 853,929 38.36 12.52741844 STAR - ENHANCED: MFG HOME RPTL 425 4 477 143 30.00 .00241854 STAR - BASIC RPTL 425 46,856 11,702,117 1,914,248 16.36 28.08141864 STAR - BASIC:MFG HOME RPTL 425 29 5,607 683 12.18 .0104190_ PHYSICALLY DISABLED RPTL 459 14 3,020 381 12.62 .0064193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 114 19,115 7,949 41.59 .1174196_ HISTORIC PROPERTY RPTL 444-a 3 963 328 34.12 .0054950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 32 11,988 1,049 8.75 .015

GROUP A TOTAL 70,593 3,361,426 49.311

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 227 192,763 192,763 100.00 2.82812350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 6 38,289 38,289 100.00 .56217650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 2 2,649 2,649 100.00 .03932301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 25 33,720 33,720 100.00 .495

GROUP B TOTAL 260 267,421 3.923

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 111 86,897 86,897 100.00 1.27513350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 149 64,213 64,213 100.00 .942

Exemptions from Real Property Taxation in New York State Page B.163

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.164

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SARATOGA MUNICIPALITIES21 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13370 CITY OWNED: CEMETERY RPTL 446 4 49 49 100.00 .00113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 831 157,989 157,989 100.00 2.31813510 TOWN OWNED: CEMETERY RPTL 446 70 2,818 2,818 100.00 .0411359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 45 36,748 36,748 100.00 .53913650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 191 22,730 22,730 100.00 .33313660 VILLAGE OWNED: CEMETERY RPTL 446 2 146 146 100.00 .0021374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 4 1,404 1,404 100.00 .02113800 SCHOOL DISTRICT PROPERTY RPTL 408 115 505,104 505,104 100.00 7.41013810 DRAINAGE IMPROVEMENT DISTRCT EN CON LAW 15-1909(4) 1 42 42 100.00 .00113850 BOCES PROPERTY RPTL 408 1 231 231 100.00 .00313870 SPECIAL DISTRICT PROPERTY RPTL 410 8 4,950 4,950 100.00 .0731402_ SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 22 15,133 15,133 100.00 .2223340_ TAX SALE - CITY OWNED RPTL 406(5) 14 489 489 100.00 .007

GROUP C TOTAL 1,568 898,943 13.187

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 45 457,265 457,265 100.00 6.70814110 USA OWNED - SPECIFIED USES STATE L 54 5 3,978 3,978 100.00 .05814120 USA OWNED - DEFENSE PURPOSES STATE L 59-g 1 3,714 3,714 100.00 .055

GROUP D TOTAL 51 464,957 6.821

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 37 8,787 8,787 100.00 .12925110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 279 222,027 221,850 99.92 3.25425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 88 55,542 55,542 100.00 .81525130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 23 8,862 8,862 100.00 .13025210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 24 127,096 127,096 100.00 1.86425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 105 51,974 51,974 100.00 .7622530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 83 221,795 221,420 99.83 3.24825400 FRATERNAL ORGANIZATION RPTL 428 3 575 575 100.00 .00825500 NONPROFIT MEDICAL OR DENTAL RPTL 486 3 600 600 100.00 .00925600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 1 491 491 100.00 .00726050 AGRICULTURAL SOCIETY RPTL 450 11 3,693 3,693 100.00 .05426100 VETERANS ORGANIZATION RPTL 452 18 6,592 6,592 100.00 .09726250 HISTORICAL SOCIETY RPTL 444 12 1,262 1,262 100.00 .019

Page B.164 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.165

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SARATOGA MUNICIPALITIES21 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

26400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 72 31,885 31,885 100.00 .46827350 CEMETERY - PRIVATE RPTL 446 86 6,475 6,475 100.00 .09529500 PERFORMING ARTS BUILDINGS RPTL 427 1 307 307 100.00 .005

GROUP E TOTAL 846 747,411 10.964

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 35 814,545 814,545 100.00 11.94927200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 12 9,537 8,022 84.12 .1182970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 20 420 420 100.00 .00647200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 13 2,556 902 35.27 .0134761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 6 6,532 655 10.02 .01049530 INDUSTRIAL WASTE TREATMENT RPTL 477 2 21,574 19,951 92.48 .293

GROUP F TOTAL 88 844,495 12.388

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 1 7 7 100.00 .00018080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 5 50,052 50,052 100.00 .7342811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 7,070 7,070 100.00 .10428120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 11 31,965 31,965 100.00 .46928520 NONPROFIT NURSING HOME CO RPTL 422 1 168 168 100.00 .0034198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 2 13,360 13,360 100.00 .1964851_ LTD PROFIT HSNG CO:PRTLY 422 P H FI L 33(1)(a) 2 5,472 5,472 100.00 .0804866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 1 4,943 4,943 100.00 .0734867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 5 13,157 13,157 100.00 .1934869_ REDEVELOP HSNG CO:PHASEOUT RPTL 423 1 3,659 3,659 100.00 .054

GROUP G TOTAL 33 129,853 1.905

AGRICULTURAL AND FOREST PROPERTYGROUP H:

33302 COUNTY REFORESTATION LAND RPTL 406(6) 40 1,510 1,510 100.00 .02241700 AGRICULTURAL BUILDING RPTL 483 93 46,928 9,449 20.14 .13941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 843 234,239 58,375 24.92 .85641730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 118 47,172 12,805 27.15 .18841750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 1 333 10 3.06 .00042100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 29 13,585 442 3.25 .00742120 TEMPORARY GREENHOUSES RPTL 483-c 3 1,111 253 22.78 .004

Exemptions from Real Property Taxation in New York State Page B.165

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.166

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SARATOGA MUNICIPALITIES21 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

42130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 1 1,013 115 11.37 .00247450 FORESTLAND UNDER FISHER ACT RPTL 480 54 21,173 11,676 55.14 .17147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 50 7,120 4,858 68.23 .071

GROUP H TOTAL 1,232 99,493 1.46074,707 6,816,845

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.166 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.167

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHENECTADY MUNICIPALITIES6

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 785 131,493 56,040 42.62 1.3664110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 105 15,981 692 4.33 .0174111_ VETERANS - PRO RATA RPTL 458(5) 440 76,521 35,007 45.75 .8544112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 3,071 507,744 72,205 14.22 1.7604113_ VETERANS-WARTIME/COMBAT RPTL 458-a 2,489 401,274 95,515 23.80 2.3294114_ VETERANS-WARTIME/DISABLED RPTL 458-a 598 98,063 19,083 19.46 .4654116_ VETERANS - COLD WAR (15%) RPTL 458-b 378 67,840 4,363 6.43 .1064117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 26 4,729 592 12.52 .01441300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 4 1,028 1,028 100.00 .02541400 CLERGY RPTL 460 52 8,881 92 1.03 .0024169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 8 1,236 23 1.89 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,091 409,938 153,420 37.43 3.74041834 STAR - ENHANCED RPTL 425 8,362 1,277,859 492,677 38.55 12.01141854 STAR - BASIC RPTL 425 29,805 5,233,156 860,820 16.45 20.9874190_ PHYSICALLY DISABLED RPTL 459 12 3,818 519 13.60 .0134193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 216 25,383 11,317 44.58 .2764196_ HISTORIC PROPERTY RPTL 444-a 3 1,818 768 42.25 .0194411_ FIRST-TIME HOMEBUYERS RPTL 457 22 2,155 464 21.56 .0114421_ HOME IMPROVEMENTS RPTL 421-f 7 967 103 10.68 .0034950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 6 583 10 1.72 .000

GROUP A TOTAL 49,480 1,804,738 43.999

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 74 88,316 88,316 100.00 2.153

GROUP B TOTAL 74 88,316 2.153

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 76 126,189 126,189 100.00 3.07613350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 224 206,229 206,229 100.00 5.02813500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 288 79,818 79,818 100.00 1.94613510 TOWN OWNED: CEMETERY RPTL 446 5 107 107 100.00 .00313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 28 2,969 2,969 100.00 .0721373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 2 207 207 100.00 .0051374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 3,699 3,699 100.00 .09013800 SCHOOL DISTRICT PROPERTY RPTL 408 70 287,912 287,912 100.00 7.019

Exemptions from Real Property Taxation in New York State Page B.167

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.168

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHENECTADY MUNICIPALITIES6 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13870 SPECIAL DISTRICT PROPERTY RPTL 410 51 24,579 24,579 100.00 .59913890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 3 6,050 6,050 100.00 .14813970 REGIONAL OTB CORPORATION RACING L 513 4 2,342 2,342 100.00 .05714000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 56 136,383 109,173 80.05 2.6623340_ TAX SALE - CITY OWNED RPTL 406(5) 18 1,143 1,143 100.00 .028

GROUP C TOTAL 830 850,417 20.733

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 27 230,696 230,696 100.00 5.62414110 USA OWNED - SPECIFIED USES STATE L 54 9 6,919 6,919 100.00 .169

GROUP D TOTAL 36 237,615 5.793

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 38 13,478 13,425 99.60 .32725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 332 182,340 182,279 99.97 4.44425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 8 11,224 11,224 100.00 .27425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 53 36,879 36,879 100.00 .89925210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 40 194,055 191,913 98.90 4.67925230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 47 27,633 27,633 100.00 .6742530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 32 23,222 22,976 98.94 .56025400 FRATERNAL ORGANIZATION RPTL 428 5 1,609 1,609 100.00 .03926050 AGRICULTURAL SOCIETY RPTL 450 2 324 324 100.00 .00826100 VETERANS ORGANIZATION RPTL 452 5 1,326 1,326 100.00 .03226250 HISTORICAL SOCIETY RPTL 444 8 5,311 5,311 100.00 .13026400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 6 827 827 100.00 .02027350 CEMETERY - PRIVATE RPTL 446 46 11,190 11,190 100.00 .27329150 OPERA HOUSE RPTL 426 1 60 60 100.00 .00229500 PERFORMING ARTS BUILDINGS RPTL 427 5 2,160 2,160 100.00 .053

GROUP E TOTAL 628 509,136 12.413

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 59 397,969 397,969 100.00 9.70227200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 1 12,270 12,270 100.00 .29927250 RAILROAD - AMTRAK U S PUB L 45-546b 2 172 172 100.00 .00447200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 7 15,377 4,058 26.39 .099

Page B.168 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.169

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHENECTADY MUNICIPALITIES6 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

4761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 43 93,493 22,636 24.21 .55247700 FALLOUT SHELTER FACILITIES RPTL 479 1 191 0 .24 .00047900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 30,294 78 .26 .00249530 INDUSTRIAL WASTE TREATMENT RPTL 477 2 178,841 143 .08 .004

GROUP F TOTAL 116 437,326 10.662

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 342 9,007 9,007 100.00 .22028100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 62 93,742 93,773 100.03 2.28628120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 39,622 39,622 100.00 .96628540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 38 10,320 10,320 100.00 .25228550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 1 4,365 4,365 100.00 .1064867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 6 11,394 9,169 80.47 .224

GROUP G TOTAL 452 166,256 4.053

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 24 5,132 1,024 19.95 .02541720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 114 25,233 4,274 16.94 .10441730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 55 10,840 879 8.11 .02142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 3 1,526 275 18.00 .00747450 FORESTLAND UNDER FISHER ACT RPTL 480 1 33 26 80.00 .00147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 15 2,754 926 33.61 .023

GROUP H TOTAL 212 7,404 .18151,841 4,101,765

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.169

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.170

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHOHARIE MUNICIPALITIES16

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 131 14,257 7,574 53.13 .7034110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 20 2,148 349 16.23 .0324112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 810 100,346 6,958 6.93 .6464113_ VETERANS-WARTIME/COMBAT RPTL 458-a 687 84,543 10,271 12.15 .9534114_ VETERANS-WARTIME/DISABLED RPTL 458-a 212 25,952 3,861 14.88 .3584116_ VETERANS - COLD WAR (15%) RPTL 458-b 115 17,704 1,010 5.70 .0944117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 9 1,782 165 9.25 .01541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 435 435 100.00 .04041400 CLERGY RPTL 460 19 2,622 36 1.36 .0034169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 156 15,488 461 2.97 .0434180_ PERSON AGED 65 YRS OR OLDER RPTL 467 659 69,786 25,226 36.15 2.34241834 STAR - ENHANCED RPTL 425 2,415 294,127 141,910 48.25 13.17341854 STAR - BASIC RPTL 425 6,198 787,595 188,598 23.95 17.50741864 STAR - BASIC:MFG HOME RPTL 425 5 794 79 9.97 .0074190_ PHYSICALLY DISABLED RPTL 459 1 127 0 .34 .0004950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 2 647 141 21.77 .013

GROUP A TOTAL 11,441 387,074 35.930

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 38 115,866 115,866 100.00 10.75512360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 6 64,226 64,226 100.00 5.96212430 NYS HIGHER EDUC SERVCE CORP EDUC L 657 6 8,677 8,677 100.00 .80532301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 1 0 0 .00 .000

GROUP B TOTAL 51 188,769 17.523

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 1 731 731 100.00 .06813100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 18 21,301 21,301 100.00 1.97713500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 119 13,750 13,750 100.00 1.27613510 TOWN OWNED: CEMETERY RPTL 446 39 797 797 100.00 .0741357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 2 21 21 100.00 .00213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 89 10,908 10,908 100.00 1.0131373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 1 32 32 100.00 .0031374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 6 2,020 2,020 100.00 .18813800 SCHOOL DISTRICT PROPERTY RPTL 408 25 132,459 132,459 100.00 12.296

Page B.170 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.171

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHOHARIE MUNICIPALITIES16 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13850 BOCES PROPERTY RPTL 408 1 1,863 1,863 100.00 .17313870 SPECIAL DISTRICT PROPERTY RPTL 410 3 668 668 100.00 .06213890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 2 685 685 100.00 .0643320_ TAX SALE - COUNTY OWNED RPTL 406(5) 3 5,120 5,120 100.00 .475

GROUP C TOTAL 309 190,355 17.670

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 3 880 880 100.00 .082

GROUP D TOTAL 3 880 .082

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 15 2,209 2,209 100.00 .20525110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 114 31,133 31,051 99.74 2.88225120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 11 2,833 2,833 100.00 .26325130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 16 1,733 1,733 100.00 .16125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 3 17,188 17,188 100.00 1.59625230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 13 774 774 100.00 .0722530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 55 8,466 8,466 100.00 .78625400 FRATERNAL ORGANIZATION RPTL 428 1 0 0 100.00 .00026050 AGRICULTURAL SOCIETY RPTL 450 4 875 875 100.00 .08126100 VETERANS ORGANIZATION RPTL 452 2 205 205 100.00 .01926400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 24 4,442 4,442 100.00 .41227350 CEMETERY - PRIVATE RPTL 446 49 210 210 100.00 .020

GROUP E TOTAL 307 69,986 6.497

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 32 139,239 139,239 100.00 12.9254761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 13 6,494 993 15.29 .092

GROUP F TOTAL 45 140,232 13.017

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

2811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 2,599 2,599 100.00 .24128540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 14 2,293 2,293 100.00 .2134867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 1,171 1,171 100.00 .109

GROUP G TOTAL 18 6,063 .563

Exemptions from Real Property Taxation in New York State Page B.171

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.172

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHOHARIE MUNICIPALITIES16

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 302 38,572 38,572 100.00 3.58033302 COUNTY REFORESTATION LAND RPTL 406(6) 1 191 191 100.00 .01841700 AGRICULTURAL BUILDING RPTL 483 45 9,575 1,313 13.71 .12241720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 987 137,061 29,392 21.44 2.72841730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 378 48,875 10,405 21.29 .96642100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 117 27,132 1,435 5.29 .13342120 TEMPORARY GREENHOUSES RPTL 483-c 3 944 90 9.56 .00847460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 130 17,370 7,470 43.01 .693

GROUP H TOTAL 1,963 88,868 8.24914,141 1,077,296

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.172 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.173

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHUYLER MUNICIPALITIES8

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 102 11,453 281 2.45 .0604112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 525 66,279 5,867 8.85 1.2414113_ VETERANS-WARTIME/COMBAT RPTL 458-a 400 51,717 7,487 14.48 1.5844114_ VETERANS-WARTIME/DISABLED RPTL 458-a 148 19,800 3,654 18.45 .7734116_ VETERANS - COLD WAR (15%) RPTL 458-b 82 10,632 927 8.72 .1964117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 8 1,304 162 12.46 .03441400 CLERGY RPTL 460 12 1,505 18 1.20 .0044180_ PERSON AGED 65 YRS OR OLDER RPTL 467 200 18,567 6,619 35.65 1.40041834 STAR - ENHANCED RPTL 425 1,504 181,402 89,321 49.24 18.89441844 STAR - ENHANCED: MFG HOME RPTL 425 15 1,983 517 26.08 .10941854 STAR - BASIC RPTL 425 3,926 502,162 117,551 23.41 24.86641864 STAR - BASIC:MFG HOME RPTL 425 48 4,888 859 17.58 .1824193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 25 1,901 586 30.81 .1244950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 15 3,443 353 10.24 .075

GROUP A TOTAL 7,010 234,202 49.541

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 101 12,416 12,416 100.00 2.626

GROUP B TOTAL 101 12,416 2.626

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 25 12,480 12,480 100.00 2.64013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 53 3,436 3,436 100.00 .72713510 TOWN OWNED: CEMETERY RPTL 446 38 330 330 100.00 .07013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 84 10,701 10,701 100.00 2.26413660 VILLAGE OWNED: CEMETERY RPTL 446 8 6,751 6,751 100.00 1.42813800 SCHOOL DISTRICT PROPERTY RPTL 408 19 26,248 26,248 100.00 5.552

GROUP C TOTAL 227 59,946 12.681

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 33 11,458 11,458 100.00 2.42414110 USA OWNED - SPECIFIED USES STATE L 54 2 820 820 100.00 .174

GROUP D TOTAL 35 12,278 2.597

Exemptions from Real Property Taxation in New York State Page B.173

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.174

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHUYLER MUNICIPALITIES8

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 4 431 431 100.00 .09125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 68 11,849 11,833 99.86 2.50325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 51 3,762 3,762 100.00 .79625130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 10 1,921 1,854 96.52 .39225210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 2 12,427 12,427 100.00 2.62925230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 8 3,161 3,161 100.00 .6692530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 14 3,386 2,889 85.32 .61125400 FRATERNAL ORGANIZATION RPTL 428 1 38 38 100.00 .00826050 AGRICULTURAL SOCIETY RPTL 450 3 217 217 100.00 .04626100 VETERANS ORGANIZATION RPTL 452 4 532 532 100.00 .11226250 HISTORICAL SOCIETY RPTL 444 1 155 155 100.00 .03326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 13 2,182 2,182 100.00 .46227350 CEMETERY - PRIVATE RPTL 446 13 738 738 100.00 .156

GROUP E TOTAL 192 40,219 8.507

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 20 46,790 46,790 100.00 9.89747200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 3 2,000 100 5.01 .0214761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 32 17,781 1,675 9.42 .354

GROUP F TOTAL 55 48,565 10.273

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 3 917 917 100.00 .1944867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 850 803 94.47 .170

GROUP G TOTAL 4 1,720 .364

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 196 16,554 16,554 100.00 3.50233302 COUNTY REFORESTATION LAND RPTL 406(6) 1 81 81 100.00 .01741700 AGRICULTURAL BUILDING RPTL 483 72 14,343 3,551 24.76 .75141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 552 81,330 28,877 35.51 6.10841730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 265 34,492 14,075 40.81 2.97741750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 2 157 1 .64 .00042100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 2 646 28 4.29 .006

Page B.174 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.175

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SCHUYLER MUNICIPALITIES8 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

47460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 4 472 180 38.13 .038

GROUP H TOTAL 1,094 63,347 13.4008,728 472,747

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.175

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.176

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SENECA MUNICIPALITIES10

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 64 7,803 193 2.48 .0134112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 839 95,256 8,935 9.38 .6044113_ VETERANS-WARTIME/COMBAT RPTL 458-a 718 77,591 12,774 16.46 .8634114_ VETERANS-WARTIME/DISABLED RPTL 458-a 298 28,332 5,795 20.45 .39241300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 272 228 83.61 .01541400 CLERGY RPTL 460 8 1,184 13 1.09 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 304 23,428 7,708 32.90 .52141834 STAR - ENHANCED RPTL 425 2,316 265,561 136,679 51.47 9.23341844 STAR - ENHANCED: MFG HOME RPTL 425 3 568 87 15.39 .00641854 STAR - BASIC RPTL 425 6,504 785,339 195,387 24.88 13.19941864 STAR - BASIC:MFG HOME RPTL 425 10 1,288 126 9.79 .0094193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 42 2,969 1,099 37.01 .0744950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 5 3,005 166 5.53 .011

GROUP A TOTAL 11,113 369,190 24.940

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 126 495,034 495,034 100.00 33.44112350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 774 774 100.00 .05212450 NYS MED CARE FACLTY FINANCE MCK UCON L 7421 2 670 670 100.00 .04532301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 7 3,688 3,688 100.00 .249

GROUP B TOTAL 137 500,166 33.788

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 45 32,027 32,027 100.00 2.16413500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 84 12,386 12,386 100.00 .83713510 TOWN OWNED: CEMETERY RPTL 446 5 741 741 100.00 .05013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 77 23,122 23,122 100.00 1.56213660 VILLAGE OWNED: CEMETERY RPTL 446 2 614 614 100.00 .0421374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 11 1,460 1,460 100.00 .09913800 SCHOOL DISTRICT PROPERTY RPTL 408 31 121,210 121,210 100.00 8.18813970 REGIONAL OTB CORPORATION RACING L 513 1 358 358 100.00 .024

GROUP C TOTAL 256 191,918 12.965

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 114 86,116 86,116 100.00 5.817

Page B.176 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.177

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SENECA MUNICIPALITIES10 GROUP D (CONT'D)

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 1 773 773 100.00 .052

GROUP D TOTAL 115 86,889 5.870

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 6 686 686 100.00 .04625110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 72 32,532 32,532 100.00 2.19825120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 15 4,901 4,901 100.00 .33125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 6 971 971 100.00 .06625210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 6 10,221 10,112 98.94 .68325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 16 11,928 11,928 100.00 .8062530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 24 20,200 20,200 100.00 1.36526050 AGRICULTURAL SOCIETY RPTL 450 2 669 669 100.00 .04526100 VETERANS ORGANIZATION RPTL 452 8 2,058 2,058 100.00 .13926250 HISTORICAL SOCIETY RPTL 444 1 295 295 100.00 .02026400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 19 2,590 2,590 100.00 .17527350 CEMETERY - PRIVATE RPTL 446 35 1,645 1,645 100.00 .111

GROUP E TOTAL 210 88,587 5.984

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 52 81,311 81,311 100.00 5.4934761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 116 91,428 54,977 60.13 3.714

GROUP F TOTAL 168 136,288 9.207

AGRICULTURAL AND FOREST PROPERTYGROUP H:

33302 COUNTY REFORESTATION LAND RPTL 406(6) 2 57 57 100.00 .00441700 AGRICULTURAL BUILDING RPTL 483 183 36,136 5,751 15.91 .38941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,865 270,852 92,013 33.97 6.21642100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 143 33,305 713 2.14 .04842120 TEMPORARY GREENHOUSES RPTL 483-c 4 721 101 14.00 .007

GROUP H TOTAL 2,197 98,635 6.66314,234 1,480,312

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.177

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.178

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF STEUBEN MUNICIPALITIES34

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 105 15,571 6,498 41.73 .2204110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 361 38,072 7,964 20.92 .2704111_ VETERANS - PRO RATA RPTL 458(5) 7 699 296 42.31 .0104112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,250 242,192 19,343 7.99 .6564113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,889 196,080 27,046 13.79 .9174114_ VETERANS-WARTIME/DISABLED RPTL 458-a 650 70,965 11,358 16.01 .3854115_ VETERANS - COLD WAR (10%) RPTL 458-b 19 1,374 110 8.00 .0044116_ VETERANS - COLD WAR (15%) RPTL 458-b 470 51,190 4,561 8.91 .1554117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 51 4,794 743 15.50 .02541300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 6 788 788 100.00 .02741400 CLERGY RPTL 460 42 5,000 295 5.91 .0104166_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-a 213 19,706 636 3.23 .0224180_ PERSON AGED 65 YRS OR OLDER RPTL 467 2,357 194,947 66,248 33.98 2.2474182_ CERTAIN LIVING QUARTERS RPTL 469 7 1,036 96 9.23 .00341834 STAR - ENHANCED RPTL 425 6,896 707,891 395,414 55.86 13.41041844 STAR - ENHANCED: MFG HOME RPTL 425 15 2,084 455 21.82 .01541854 STAR - BASIC RPTL 425 19,573 2,192,045 595,161 27.15 20.18441864 STAR - BASIC:MFG HOME RPTL 425 122 17,673 2,719 15.38 .0924190_ PHYSICALLY DISABLED RPTL 459 7 607 130 21.48 .0044193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 197 14,281 6,089 42.64 .2074196_ HISTORIC PROPERTY RPTL 444-a 4 3,316 2,077 62.62 .0704421_ HOME IMPROVEMENTS RPTL 421-f 5 532 135 25.40 .0054950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 6 1,077 119 11.08 .004

GROUP A TOTAL 35,252 1,148,281 38.942

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 122 23,351 23,351 100.00 .79217650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 3 485 485 100.00 .01632301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 21 63 63 100.00 .002

GROUP B TOTAL 146 23,899 .811

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 61 70,977 70,977 100.00 2.40713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 145 27,429 27,424 99.98 .9301343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 8 4,040 5,086 125.89 .173

Page B.178 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.179

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF STEUBEN MUNICIPALITIES34 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 235 148,442 148,442 100.00 5.03413510 TOWN OWNED: CEMETERY RPTL 446 186 1,946 1,946 100.00 .06613650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 176 33,681 33,681 100.00 1.14213660 VILLAGE OWNED: CEMETERY RPTL 446 15 1,140 1,140 100.00 .0391373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 4 1,141 1,141 100.00 .0391374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 8 2,152 2,152 100.00 .07313800 SCHOOL DISTRICT PROPERTY RPTL 408 124 315,584 315,584 100.00 10.70313850 BOCES PROPERTY RPTL 408 9 13,793 13,793 100.00 .46813890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 4 325 325 100.00 .01113970 REGIONAL OTB CORPORATION RACING L 513 1 214 214 100.00 .007

GROUP C TOTAL 976 621,905 21.091

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 26 54,984 54,984 100.00 1.865

GROUP D TOTAL 26 54,984 1.865

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 40 4,072 4,072 100.00 .13825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 280 89,218 89,218 100.00 3.02625120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 50 41,053 41,053 100.00 1.39225130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 44 15,583 15,583 100.00 .52925210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 55 67,339 67,040 99.56 2.27425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 29 9,877 9,877 100.00 .3352530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 32 9,186 9,186 100.00 .31225400 FRATERNAL ORGANIZATION RPTL 428 3 167 167 100.00 .00626050 AGRICULTURAL SOCIETY RPTL 450 8 1,716 1,716 100.00 .05826100 VETERANS ORGANIZATION RPTL 452 18 4,713 4,713 100.00 .16026250 HISTORICAL SOCIETY RPTL 444 8 957 957 100.00 .0322630_ INTERDENOMINATIONAL CENTER RPTL 430 2 2,557 2,557 100.00 .08726400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 57 9,191 9,191 100.00 .31227350 CEMETERY - PRIVATE RPTL 446 76 3,858 3,858 100.00 .13129500 PERFORMING ARTS BUILDINGS RPTL 427 2 1,082 1,082 100.00 .037

GROUP E TOTAL 704 260,270 8.827

Exemptions from Real Property Taxation in New York State Page B.179

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.180

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF STEUBEN MUNICIPALITIES34

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 263 596,557 596,557 100.00 20.23127200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 5 162 162 100.00 .00647200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 25 60,655 37,626 62.03 1.2764761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 100 76,463 12,656 16.55 .429

GROUP F TOTAL 393 647,001 21.942

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 7 177 177 100.00 .00618100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 13 28,446 28,446 100.00 .9652811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 6 7,429 7,429 100.00 .25228220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 1 114 114 100.00 .0044867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 1,507 1,507 100.00 .051

GROUP G TOTAL 28 37,673 1.278

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 133 17,328 17,328 100.00 .58833302 COUNTY REFORESTATION LAND RPTL 406(6) 6 110 110 100.00 .00441700 AGRICULTURAL BUILDING RPTL 483 371 79,283 21,769 27.46 .73841720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,369 298,153 74,897 25.12 2.54041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 800 95,456 22,150 23.20 .75142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 89 23,239 2,872 12.36 .09742120 TEMPORARY GREENHOUSES RPTL 483-c 5 1,448 464 32.06 .01647450 FORESTLAND UNDER FISHER ACT RPTL 480 1 14 10 75.01 .00047460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 170 20,466 9,611 46.96 .326

GROUP H TOTAL 3,944 149,211 5.06041,488 2,948,696

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.180 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.181

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SUFFOLK MUNICIPALITIES10

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 35 24,940 11,472 46.00 .0134110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 19,657 7,080,298 3,636,730 51.36 4.0714111_ VETERANS - PRO RATA RPTL 458(5) 3,960 1,319,537 553,173 41.92 .6194112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 20,074 7,634,215 854,252 11.19 .9564113_ VETERANS-WARTIME/COMBAT RPTL 458-a 12,665 4,899,875 887,758 18.12 .9944114_ VETERANS-WARTIME/DISABLED RPTL 458-a 2,346 1,003,123 196,748 19.61 .2204116_ VETERANS - COLD WAR (15%) RPTL 458-b 2,832 1,173,227 75,513 6.44 .0854117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 124 70,506 4,965 7.04 .00641300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 55 26,544 26,286 99.03 .02941400 CLERGY RPTL 460 506 313,017 53,360 17.05 .0604164_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,f,&j 4,208 2,061,836 192,836 9.35 .21641657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 21 6,288 890 14.15 .0014169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 2,467 747,312 69,751 9.33 .0784180_ PERSON AGED 65 YRS OR OLDER RPTL 467 19,656 6,268,589 2,546,346 40.62 2.8514182_ CERTAIN LIVING QUARTERS RPTL 469 122 64,053 8,011 12.51 .00941834 STAR - ENHANCED RPTL 425 60,352 19,649,596 6,845,922 34.84 7.66441844 STAR - ENHANCED: MFG HOME RPTL 425 232 57,671 11,149 19.33 .01341854 STAR - BASIC RPTL 425 288,549 102,385,219 16,075,843 15.70 17.99741864 STAR - BASIC:MFG HOME RPTL 425 245 39,339 15,696 39.90 .0184190_ PHYSICALLY DISABLED RPTL 459 1,189 572,067 43,847 7.66 .04941910 DISABLED CRIME VICTIMS RPTL 459-b 1 769 327 42.55 .0004193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 1,183 571,748 144,348 25.25 .1624196_ HISTORIC PROPERTY RPTL 444-a 1 839 49 5.87 .0004411_ FIRST-TIME HOMEBUYERS RPTL 457 263 58,807 17,811 30.29 .0204421_ HOME IMPROVEMENTS RPTL 421-f 3,278 1,580,901 125,336 7.93 .1404950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 222 152,658 5,749 3.77 .006

GROUP A TOTAL 444,243 32,404,168 36.277

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 1,233 23,031,555 22,973,892 99.75 25.72012350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 197 703,741 625,060 88.82 .70012360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 9 3,968 3,968 100.00 .00412430 NYS HIGHER EDUC SERVCE CORP EDUC L 657 3 542,311 542,311 100.00 .60732301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 926 984,994 984,994 100.00 1.103

GROUP B TOTAL 2,368 25,130,225 28.134

Exemptions from Real Property Taxation in New York State Page B.181

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.182

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SUFFOLK MUNICIPALITIES10

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 16 173,217 173,217 100.00 .1941011_ SEWAGE/WATER NOT IN DISTRICT RPTL 410-a 3 2 2 100.00 .00010200 PUBLIC EMERGENCY WATER PIPES GEN MUNY L 120-u(10) 3 1,830 1,830 100.00 .00213100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 10,097 3,392,369 3,366,783 99.25 3.7691324_ CO. SEWER/WATER OUTSIDE CO. RPTL 406(3) 49 111,294 111,294 100.00 .12513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 11,852 4,269,226 4,260,793 99.80 4.77013510 TOWN OWNED: CEMETERY RPTL 446 56 2,403 2,403 100.00 .00313520 TOWN OWNED:REVENUE PRODUCING GEN MUNY L 411 1 44 44 100.00 .0001357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 6 948 948 100.00 .00113650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 1,073 769,556 769,885 100.04 .86213660 VILLAGE OWNED: CEMETERY RPTL 446 10 2,378 2,378 100.00 .00313750 VILLG AIRFIELD OUTSIDE VILLG RPTL 406(7) 1 11 11 100.00 .00013800 SCHOOL DISTRICT PROPERTY RPTL 408 734 6,946,370 6,946,370 100.00 7.77713810 DRAINAGE IMPROVEMENT DISTRCT EN CON LAW 15-1909(4) 4 133 133 100.00 .00013820 RIVER IMPROVEMENT DISTRICT EN CON LAW 15-2309 8 174 174 100.00 .00013850 BOCES PROPERTY RPTL 408 22 27,019 27,019 100.00 .03013870 SPECIAL DISTRICT PROPERTY RPTL 410 139 99,893 99,893 100.00 .11213890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 392 348,864 343,155 98.36 .38413970 REGIONAL OTB CORPORATION RACING L 513 4 8,168 8,168 100.00 .00914000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 95 69,552 69,552 100.00 .0783030_ PUBLIC SOLAR/WIND SYSTEMS RPTL 487 1 1,212 14 1.17 .0003320_ TAX SALE - COUNTY OWNED RPTL 406(5) 756 85,349 85,349 100.00 .096

GROUP C TOTAL 25,322 16,269,415 18.214

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 534 4,412,355 4,412,355 100.00 4.94014110 USA OWNED - SPECIFIED USES STATE L 54 42 441,828 441,828 100.00 .49514300 INDIAN RESERVATION RPTL 454 4 25,077 25,077 100.00 .028

GROUP D TOTAL 580 4,879,260 5.463

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 320 355,698 355,698 100.00 .39825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 1,108 2,140,378 2,138,152 99.90 2.39425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 235 823,066 822,932 99.98 .92125130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 620 565,800 537,823 95.06 .602

Page B.182 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.183

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SUFFOLK MUNICIPALITIES10 GROUP E (CONT'D)

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

25210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 76 836,261 834,984 99.85 .93525230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 371 300,503 300,503 100.00 .3362530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 810 1,134,866 1,078,864 95.07 1.20825400 FRATERNAL ORGANIZATION RPTL 428 15 8,628 8,628 100.00 .01025500 NONPROFIT MEDICAL OR DENTAL RPTL 486 2 168,160 168,160 100.00 .18825600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 8 102,070 102,070 100.00 .11425700 INFANT HOME RPTL 440 3 1,480 1,480 100.00 .00226100 VETERANS ORGANIZATION RPTL 452 50 25,054 24,994 99.76 .02826250 HISTORICAL SOCIETY RPTL 444 21 18,912 18,912 100.00 .0212630_ INTERDENOMINATIONAL CENTER RPTL 430 1 348 348 100.00 .00026400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 456 380,265 380,265 100.00 .42627350 CEMETERY - PRIVATE RPTL 446 194 274,871 274,871 100.00 .3082935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 30 27,363 27,363 100.00 .03129500 PERFORMING ARTS BUILDINGS RPTL 427 2 874 874 100.00 .00129650 SOLDIER MONUMENT CORPORATN RPTL 442 1 105 105 100.00 .00046450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 1 110 110 100.00 .000

GROUP E TOTAL 4,324 7,077,136 7.923

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 388 2,335,889 2,332,806 99.87 2.61219950 MUNICIPAL RAILROAD RPTL 456 230 185,452 185,452 100.00 .20827200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 29 32,277 32,277 100.00 .03647200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 5 45 45 100.00 .0004760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 126 490,655 55,621 11.34 .0624761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 137 544,723 66,345 12.18 .07447900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 4 3,406,783 25,759 .76 .029

GROUP F TOTAL 919 2,698,305 3.021

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 1 212 212 100.00 .00018080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 40 73,301 73,301 100.00 .08218190 NYS PROJECT FINANCE AGENCY MCK UCON L 6369 5 17,602 17,602 100.00 .02028100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 12,122 12,122 100.00 .0142811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 58,079 58,079 100.00 .06528220 COMUNITY DEV CORP-URBN RENWL P H FI L 260 148 25,543 25,543 100.00 .029

Exemptions from Real Property Taxation in New York State Page B.183

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.184

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SUFFOLK MUNICIPALITIES10 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

28540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 272 118,316 118,316 100.00 .13328550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 12 69,162 69,162 100.00 .07738260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 1 4,110 3,582 87.17 .0044198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 36 10,921 10,921 100.00 .0124810_ URBAN DEVEL ACTION AREA PROJ GEN MUNY L 696 26 3,046 3,046 100.00 .0034866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 44 20,670 20,670 100.00 .023

GROUP G TOTAL 591 412,556 .462

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 84 81,382 27,649 33.97 .03141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,567 723,843 322,822 44.60 .36141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 328 212,323 97,850 46.09 .11042120 TEMPORARY GREENHOUSES RPTL 483-c 1 212 17 8.00 .00042130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 3 738 273 37.07 .000

GROUP H TOTAL 1,983 448,611 .502480,347 89,323,363

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.184 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.185

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SULLIVAN MUNICIPALITIES15

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 141 15,737 3,204 20.36 .1304112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,492 223,062 28,112 12.60 1.1404113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,269 181,557 38,574 21.25 1.5644114_ VETERANS-WARTIME/DISABLED RPTL 458-a 418 61,180 12,300 20.10 .4994116_ VETERANS - COLD WAR (15%) RPTL 458-b 300 46,353 3,359 7.25 .1364117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 22 3,086 335 10.84 .01441300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 1 196 196 100.00 .00841400 CLERGY RPTL 460 20 3,235 43 1.34 .0024169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 307 43,086 890 2.06 .0364180_ PERSON AGED 65 YRS OR OLDER RPTL 467 941 114,263 40,159 35.15 1.62841834 STAR - ENHANCED RPTL 425 4,169 618,410 242,008 39.13 9.81141844 STAR - ENHANCED: MFG HOME RPTL 425 2 621 96 15.52 .00441854 STAR - BASIC RPTL 425 12,151 1,930,599 350,839 18.17 14.22341864 STAR - BASIC:MFG HOME RPTL 425 1 58 23 40.70 .0014190_ PHYSICALLY DISABLED RPTL 459 2 330 114 34.46 .0054193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 22 2,886 1,238 42.90 .0504421_ HOME IMPROVEMENTS RPTL 421-f 159 32,965 3,588 10.88 .1464950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 25 7,671 739 9.63 .030

GROUP A TOTAL 21,442 725,817 29.424

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 107 288,702 288,702 100.00 11.70412350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 8 262 262 100.00 .01117650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 1 169 169 100.00 .00732301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 13 1,560 1,560 100.00 .063

GROUP B TOTAL 129 290,693 11.785

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 73 23,067 23,067 100.00 .9351011_ SEWAGE/WATER NOT IN DISTRICT RPTL 410-a 8 438 438 100.00 .01813100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 81 82,513 82,513 100.00 3.3451324_ CO. SEWER/WATER OUTSIDE CO. RPTL 406(3) 1 152 152 100.00 .00613350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 1 3,815 3,815 100.00 .15513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 319 79,990 79,990 100.00 3.24313510 TOWN OWNED: CEMETERY RPTL 446 9 150 150 100.00 .006

Exemptions from Real Property Taxation in New York State Page B.185

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.186

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SULLIVAN MUNICIPALITIES15 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

1357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 4 1 1 100.00 .00013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 88 13,658 13,658 100.00 .5541373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 3 228 228 100.00 .0091374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 31 8,087 8,071 99.81 .32713800 SCHOOL DISTRICT PROPERTY RPTL 408 39 171,518 171,518 100.00 6.95313850 BOCES PROPERTY RPTL 408 1 5,741 5,741 100.00 .23313870 SPECIAL DISTRICT PROPERTY RPTL 410 61 18,603 18,603 100.00 .75413890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 2 3,055 3,055 100.00 .1243320_ TAX SALE - COUNTY OWNED RPTL 406(5) 282 16,552 16,552 100.00 .671

GROUP C TOTAL 1,003 427,552 17.333

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 9 8,626 8,626 100.00 .35014110 USA OWNED - SPECIFIED USES STATE L 54 9 2,291 2,291 100.00 .093

GROUP D TOTAL 18 10,917 .443

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 18 2,862 2,673 93.38 .10825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 495 250,615 250,762 100.06 10.16625120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 163 153,829 154,048 100.14 6.24525130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 51 35,762 36,181 101.17 1.46725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 4 47,215 47,215 100.00 1.91425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 67 24,752 24,836 100.34 1.0072530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 52 20,260 19,496 96.23 .79025600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 2 540 540 100.00 .02226050 AGRICULTURAL SOCIETY RPTL 450 1 353 353 100.00 .01426100 VETERANS ORGANIZATION RPTL 452 9 879 879 100.00 .03626250 HISTORICAL SOCIETY RPTL 444 1 85 85 100.00 .00426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 21 6,318 6,318 100.00 .25627350 CEMETERY - PRIVATE RPTL 446 187 3,878 3,878 100.00 .15746450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 1 342 7 1.94 .000

GROUP E TOTAL 1,072 547,271 22.186

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 114 298,170 298,170 100.00 12.088

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.187

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF SULLIVAN MUNICIPALITIES15 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

2970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 9 459 459 100.00 .0194761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 104 46,007 5,709 12.41 .231

GROUP F TOTAL 227 304,338 12.338

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 1 31 31 100.00 .00118080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 4 6,491 6,097 93.94 .24728100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 3,976 3,976 100.00 .16128120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 589 589 100.00 .0244810_ URBAN DEVEL ACTION AREA PROJ GEN MUNY L 696 1 3,734 3,734 100.00 .1514865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 1 6,799 6,799 100.00 .2764867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 3 4,752 4,639 97.62 .188

GROUP G TOTAL 12 25,865 1.049

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 7 981 981 100.00 .04041700 AGRICULTURAL BUILDING RPTL 483 90 24,625 5,727 23.26 .23241720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 958 171,876 43,901 25.54 1.78041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 36 5,571 1,285 23.07 .05242100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 50 17,687 611 3.46 .02542120 TEMPORARY GREENHOUSES RPTL 483-c 9 2,895 296 10.21 .01247450 FORESTLAND UNDER FISHER ACT RPTL 480 26 4,189 1,971 47.04 .08047460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 811 172,786 78,614 45.50 3.187

GROUP H TOTAL 1,987 133,386 5.40725,907 2,466,750

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.187

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.188

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF TIOGA MUNICIPALITIES9

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

21100 CLERGY - IN TRUST FOR CHURCH RPTL 436 2 250 250 100.00 .0194100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 69 7,186 2,902 40.38 .2204110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 18 1,861 507 27.23 .0384112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,347 158,109 19,252 12.18 1.4604113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,075 121,063 24,309 20.08 1.8444114_ VETERANS-WARTIME/DISABLED RPTL 458-a 261 29,923 6,220 20.79 .47241400 CLERGY RPTL 460 37 4,797 169 3.53 .0134180_ PERSON AGED 65 YRS OR OLDER RPTL 467 716 60,346 19,495 32.31 1.47941834 STAR - ENHANCED RPTL 425 3,633 412,102 220,436 53.49 16.72141844 STAR - ENHANCED: MFG HOME RPTL 425 8 1,174 289 24.58 .02241854 STAR - BASIC RPTL 425 10,333 1,224,535 316,747 25.87 24.02641864 STAR - BASIC:MFG HOME RPTL 425 49 5,869 883 15.04 .0674190_ PHYSICALLY DISABLED RPTL 459 4 547 252 46.07 .0194193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 54 4,118 1,329 32.28 .1014421_ HOME IMPROVEMENTS RPTL 421-f 4 630 38 5.97 .0034950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 11 2,280 287 12.58 .022

GROUP A TOTAL 17,621 613,365 46.526

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 44 4,927 4,927 100.00 .374

GROUP B TOTAL 44 4,927 .374

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 5 44,938 44,938 100.00 3.40913100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 31 26,941 26,941 100.00 2.04413500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 114 11,715 11,715 100.00 .88913510 TOWN OWNED: CEMETERY RPTL 446 8 167 167 100.00 .0131357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 1 34 34 100.00 .00313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 125 45,500 45,500 100.00 3.45113660 VILLAGE OWNED: CEMETERY RPTL 446 3 132 132 100.00 .0101373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 1 124 124 100.00 .0091374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 6 158 158 100.00 .01213800 SCHOOL DISTRICT PROPERTY RPTL 408 51 155,875 155,875 100.00 11.82413870 SPECIAL DISTRICT PROPERTY RPTL 410 12 6,715 6,715 100.00 .509

Page B.188 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.189

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF TIOGA MUNICIPALITIES9 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

3320_ TAX SALE - COUNTY OWNED RPTL 406(5) 4 161 161 100.00 .012

GROUP C TOTAL 361 292,460 22.184

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 5 1,447 1,444 99.78 .110

GROUP D TOTAL 5 1,444 .110

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 23 3,056 3,056 100.00 .23225110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 140 53,099 52,583 99.03 3.98925120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 3 453 453 100.00 .03425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 20 3,866 3,866 100.00 .29325210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 4 820 820 100.00 .06225230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 6 959 959 100.00 .0732530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 41 5,650 5,650 100.00 .42925600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 2 1,780 1,780 100.00 .13526050 AGRICULTURAL SOCIETY RPTL 450 13 1,209 1,209 100.00 .09226100 VETERANS ORGANIZATION RPTL 452 14 1,768 1,768 100.00 .13426250 HISTORICAL SOCIETY RPTL 444 2 1,509 1,509 100.00 .11426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 31 5,531 5,531 100.00 .42027350 CEMETERY - PRIVATE RPTL 446 91 2,589 2,589 100.00 .19627400 PRIVAT NONPROFIT RETIRE SYS RPTL 488 6 947 947 100.00 .072

GROUP E TOTAL 396 82,720 6.275

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 47 245,574 245,574 100.00 18.62819950 MUNICIPAL RAILROAD RPTL 456 1 219 219 100.00 .0172745_ ELECTRIC GENERATING FACILITIES RPTL 485 1 309 450 145.75 .03447200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 5 12,024 9,001 74.86 .6834761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 29 41,192 6,913 16.78 .5244767_ IMPROVEMENTS IN EMPIRE ZONE RPTL 485-e 11 3,549 2,053 57.83 .156

GROUP F TOTAL 94 264,210 20.041

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

2811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 2,249 2,249 100.00 .171

Exemptions from Real Property Taxation in New York State Page B.189

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.190

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF TIOGA MUNICIPALITIES9 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

28550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 3 9,283 9,283 100.00 .7044867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 3 2,563 2,033 79.34 .154

GROUP G TOTAL 9 13,565 1.029

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 97 11,607 11,607 100.00 .88141700 AGRICULTURAL BUILDING RPTL 483 57 13,858 2,732 19.71 .20741720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 772 100,426 25,973 25.86 1.97041730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 82 10,680 2,571 24.07 .19542100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 2 584 153 26.22 .01242120 TEMPORARY GREENHOUSES RPTL 483-c 2 404 129 31.82 .01047460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 24 3,828 1,263 32.99 .0964750_ CONS EASMT PERPETUAL RPTL 491 1 156 43 27.79 .003

GROUP H TOTAL 1,037 44,471 3.37319,580 1,318,327

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.190 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.191

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF TOMPKINS MUNICIPALITIES10

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 78 14,581 208 1.43 .0044112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 970 163,697 13,900 8.49 .2724113_ VETERANS-WARTIME/COMBAT RPTL 458-a 832 145,077 19,993 13.78 .3914114_ VETERANS-WARTIME/DISABLED RPTL 458-a 234 39,817 7,237 18.18 .1414115_ VETERANS - COLD WAR (10%) RPTL 458-b 14 1,657 116 7.00 .0024116_ VETERANS - COLD WAR (15%) RPTL 458-b 25 4,086 296 7.23 .0064117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 3 310 54 17.42 .00141300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 3 674 674 100.00 .01341400 CLERGY RPTL 460 19 3,348 29 .85 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,585 203,839 78,420 38.47 1.5324182_ CERTAIN LIVING QUARTERS RPTL 469 7 2,328 227 9.75 .00441834 STAR - ENHANCED RPTL 425 3,653 555,199 207,385 37.35 4.05141854 STAR - BASIC RPTL 425 15,620 3,154,306 474,791 15.05 9.27541864 STAR - BASIC:MFG HOME RPTL 425 8 1,732 230 13.28 .0054193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 151 13,877 6,479 46.69 .1274196_ HISTORIC PROPERTY RPTL 444-a 3 1,730 855 49.42 .0174421_ HOME IMPROVEMENTS RPTL 421-f 6 1,210 239 19.71 .005

GROUP A TOTAL 23,211 811,133 15.846

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 368 158,811 158,811 100.00 3.10212350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 1 65 65 100.00 .001

GROUP B TOTAL 369 158,876 3.104

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 54 78,606 78,606 100.00 1.53613350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 144 95,361 95,361 100.00 1.86313450 CITY AIRFIELD OUTSIDE CITY RPTL 406(7) 8 6,372 6,372 100.00 .12513500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 163 34,627 34,627 100.00 .67613510 TOWN OWNED: CEMETERY RPTL 446 2 9 9 100.00 .00013650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 117 16,741 16,741 100.00 .3271373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 11 331 331 100.00 .0071374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 5 324 324 100.00 .00613800 SCHOOL DISTRICT PROPERTY RPTL 408 54 202,981 202,981 100.00 3.96513850 BOCES PROPERTY RPTL 408 1 20,000 20,000 100.00 .391

Exemptions from Real Property Taxation in New York State Page B.191

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.192

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF TOMPKINS MUNICIPALITIES10 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 1 2,330 2,330 100.00 .046

GROUP C TOTAL 560 457,682 8.941

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 4 5,706 5,706 100.00 .11214110 USA OWNED - SPECIFIED USES STATE L 54 1 6,450 6,450 100.00 .126

GROUP D TOTAL 5 12,156 .238

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 19 3,206 3,206 100.00 .06325110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 140 80,509 81,914 101.75 1.60025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 466 2,978,194 2,973,795 99.85 58.09425130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 72 21,880 19,003 86.85 .37125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 4 59,550 59,390 99.73 1.16025230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 9 5,437 5,437 100.00 .1062530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 26 20,063 20,046 99.91 .39225600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 7 11,590 11,590 100.00 .22626050 AGRICULTURAL SOCIETY RPTL 450 1 60 60 100.00 .00126100 VETERANS ORGANIZATION RPTL 452 7 1,710 1,710 100.00 .03326250 HISTORICAL SOCIETY RPTL 444 3 901 901 100.00 .0182630_ INTERDENOMINATIONAL CENTER RPTL 430 8 1,173 1,173 100.00 .02326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 23 6,844 6,844 100.00 .13427350 CEMETERY - PRIVATE RPTL 446 98 3,388 3,388 100.00 .06629500 PERFORMING ARTS BUILDINGS RPTL 427 1 390 390 100.00 .008

GROUP E TOTAL 884 3,188,847 62.295

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 39 231,298 231,298 100.00 4.5194761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 37 74,645 4,836 6.48 .0954780_ IMPROVED PROP PURSNT TO ADA RPTL 459-a 4 1,140 160 14.06 .003

GROUP F TOTAL 80 236,294 4.616

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 7 18,056 18,056 100.00 .35318080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 10 21,412 21,412 100.00 .418

Page B.192 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.193

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF TOMPKINS MUNICIPALITIES10 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 2 50,000 50,000 100.00 .97728120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 7,070 7,070 100.00 .13828540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 17 8,942 8,942 100.00 .17528550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 5 6,895 6,763 98.08 .1324198_ LOW/MODERATE INCOME HOUSING RPTL 421-e 1 3,600 3,600 100.00 .0704865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 1 10,050 10,050 100.00 .1964866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 2 1,750 1,569 89.63 .031

GROUP G TOTAL 49 127,462 2.490

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 342 27,849 27,849 100.00 .54433302 COUNTY REFORESTATION LAND RPTL 406(6) 6 404 404 100.00 .00841700 AGRICULTURAL BUILDING RPTL 483 106 35,650 6,629 18.59 .13041720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,052 252,575 90,294 35.75 1.76442120 TEMPORARY GREENHOUSES RPTL 483-c 7 3,192 178 5.58 .00447460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 8 1,595 649 40.69 .013

GROUP H TOTAL 1,521 126,003 2.46226,685 5,118,939

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.193

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.194

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ULSTER MUNICIPALITIES21

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 9 1,642 114 6.97 .0024110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 360 52,244 13,350 25.55 .2754111_ VETERANS - PRO RATA RPTL 458(5) 5 975 5 .53 .0004112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 3,552 737,957 93,030 12.61 1.9164113_ VETERANS-WARTIME/COMBAT RPTL 458-a 3,082 616,991 130,286 21.12 2.6834114_ VETERANS-WARTIME/DISABLED RPTL 458-a 741 145,575 29,707 20.41 .6124115_ VETERANS - COLD WAR (10%) RPTL 458-b 103 19,380 836 4.32 .0174116_ VETERANS - COLD WAR (15%) RPTL 458-b 332 70,094 9,287 13.25 .1914117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 21 3,759 449 11.96 .00941300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 3 925 925 100.00 .01941400 CLERGY RPTL 460 49 9,809 332 3.38 .0074169_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e,f,g,h&i 3 967 9 .93 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 3,863 668,257 260,065 38.92 5.3554182_ CERTAIN LIVING QUARTERS RPTL 469 12 5,563 619 11.13 .01341834 STAR - ENHANCED RPTL 425 10,015 1,980,873 683,335 34.50 14.07141844 STAR - ENHANCED: MFG HOME RPTL 425 6 1,344 242 18.02 .00541854 STAR - BASIC RPTL 425 32,541 7,228,812 1,106,140 15.30 22.77841864 STAR - BASIC:MFG HOME RPTL 425 20 2,822 463 16.42 .0104190_ PHYSICALLY DISABLED RPTL 459 7 2,463 277 11.25 .0064193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 242 40,260 18,594 46.18 .3834411_ FIRST-TIME HOMEBUYERS RPTL 457 1 159 32 20.13 .0014950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 31 12,868 1,457 11.32 .030

GROUP A TOTAL 54,998 2,349,554 48.382

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 125 457,492 457,492 100.00 9.42112350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 7 14,130 14,130 100.00 .29132301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 20 9,224 9,224 100.00 .190

GROUP B TOTAL 152 480,846 9.902

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 93 131,033 130,633 99.69 2.69013350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 134 82,529 81,884 99.22 1.68613360 NYC WATER SUPPLY AQUEDUCTS RPTL 406(4) 2 6,694 6,640 99.20 .1371344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 7 1,133 1,133 100.00 .023

Page B.194 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.195

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ULSTER MUNICIPALITIES21 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 401 104,287 104,287 100.00 2.14713650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 83 40,056 40,056 100.00 .8251374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 11 1,162 1,162 100.00 .02413800 SCHOOL DISTRICT PROPERTY RPTL 408 79 344,339 344,339 100.00 7.09113850 BOCES PROPERTY RPTL 408 5 2,343 2,343 100.00 .04813870 SPECIAL DISTRICT PROPERTY RPTL 410 51 24,112 24,112 100.00 .49713890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 2 2,215 2,215 100.00 .0463320_ TAX SALE - COUNTY OWNED RPTL 406(5) 27 1,498 1,498 100.00 .031

GROUP C TOTAL 895 740,302 15.244

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 5 922 922 100.00 .01914110 USA OWNED - SPECIFIED USES STATE L 54 17 8,925 8,925 100.00 .184

GROUP D TOTAL 22 9,847 .203

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 48 22,029 19,698 89.42 .40625110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 454 451,248 450,309 99.79 9.27325120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 187 107,627 107,333 99.73 2.21025130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 100 35,419 33,843 95.55 .69725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 37 44,022 43,747 99.38 .90125230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 174 90,226 90,170 99.94 1.8572530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 113 42,041 42,041 100.00 .86626050 AGRICULTURAL SOCIETY RPTL 450 17 3,989 3,989 100.00 .08226100 VETERANS ORGANIZATION RPTL 452 16 3,731 3,731 100.00 .07726250 HISTORICAL SOCIETY RPTL 444 31 3,565 3,500 98.19 .0722630_ INTERDENOMINATIONAL CENTER RPTL 430 2 1,097 1,097 100.00 .02326400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 109 37,138 37,138 100.00 .76527350 CEMETERY - PRIVATE RPTL 446 142 17,686 17,686 100.00 .36429150 OPERA HOUSE RPTL 426 1 1,130 1,130 100.00 .02329500 PERFORMING ARTS BUILDINGS RPTL 427 1 77 77 100.00 .002

GROUP E TOTAL 1,432 855,489 17.616

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 29 123,792 123,792 100.00 2.549

Exemptions from Real Property Taxation in New York State Page B.195

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.196

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF ULSTER MUNICIPALITIES21 GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

47200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 5 41,530 32,096 77.28 .6614761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 105 148,877 14,562 9.78 .300

GROUP F TOTAL 139 170,450 3.510

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 1 6,261 6,261 100.00 .12928120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 4 7,146 7,146 100.00 .14728540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 18 7,588 7,588 100.00 .15628550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 6 23,217 23,217 100.00 .47838260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 3 10,798 10,336 95.73 .2134865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 1 6,595 6,870 104.17 .1424867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 3 7,828 8,099 103.46 .1674869_ REDEVELOP HSNG CO:PHASEOUT RPTL 423 1 1,296 1,202 92.76 .025

GROUP G TOTAL 37 70,719 1.456

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 3 5,443 4,905 90.10 .10141700 AGRICULTURAL BUILDING RPTL 483 66 34,274 12,233 35.69 .25241720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,053 318,842 108,584 34.06 2.23641730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 156 52,379 14,133 26.98 .29141750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 10 3,699 90 2.43 .00242100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 2 1,043 4 .43 .00042120 TEMPORARY GREENHOUSES RPTL 483-c 1 279 1 .36 .00042130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 54 23,417 3,402 14.53 .07047450 FORESTLAND UNDER FISHER ACT RPTL 480 12 9,113 2,142 23.51 .04447460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 277 82,375 33,101 40.18 .6824750_ CONS EASMT PERPETUAL RPTL 491 1 4,021 45 1.11 .001

GROUP H TOTAL 1,635 178,640 3.67959,313 4,856,294

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.196 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.197

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WARREN MUNICIPALITIES12

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 27 5,111 845 16.53 .0434111_ VETERANS - PRO RATA RPTL 458(5) 7 2,746 24 .86 .0014112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,777 382,484 43,291 11.32 2.1924113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,426 305,629 55,771 18.25 2.8244114_ VETERANS-WARTIME/DISABLED RPTL 458-a 414 85,562 16,302 19.05 .8264116_ VETERANS - COLD WAR (15%) RPTL 458-b 261 58,867 3,016 5.12 .1534117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 8 1,536 153 9.96 .00841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 3 605 539 89.17 .02741400 CLERGY RPTL 460 27 6,947 75 1.07 .00441657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 6 901 3 .33 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,465 221,245 84,930 38.39 4.30141834 STAR - ENHANCED RPTL 425 4,607 913,063 280,046 30.67 14.18141844 STAR - ENHANCED: MFG HOME RPTL 425 5 398 211 53.01 .01141854 STAR - BASIC RPTL 425 12,773 2,732,642 380,645 13.93 19.27541864 STAR - BASIC:MFG HOME RPTL 425 44 4,374 996 22.77 .0504193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 24 2,798 1,181 42.20 .060

GROUP A TOTAL 22,874 868,028 43.955

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 158 120,820 120,820 100.00 6.11812350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 1 2,645 2,645 100.00 .134

GROUP B TOTAL 159 123,465 6.252

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 6 6,359 6,359 100.00 .32213100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 118 113,087 113,087 100.00 5.72713350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 102 44,543 44,543 100.00 2.25613370 CITY OWNED: CEMETERY RPTL 446 3 1,586 1,586 100.00 .0801343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 18 2,646 2,646 100.00 .1341344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 36 16,611 16,611 100.00 .84113500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 299 83,263 83,263 100.00 4.21613510 TOWN OWNED: CEMETERY RPTL 446 77 9,978 9,978 100.00 .50513650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 13 11,650 11,650 100.00 .5901374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 10 3,554 3,554 100.00 .18013800 SCHOOL DISTRICT PROPERTY RPTL 408 49 172,784 172,784 100.00 8.749

Exemptions from Real Property Taxation in New York State Page B.197

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.198

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WARREN MUNICIPALITIES12 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13870 SPECIAL DISTRICT PROPERTY RPTL 410 14 4,611 4,611 100.00 .2343320_ TAX SALE - COUNTY OWNED RPTL 406(5) 4 368 368 100.00 .0193340_ TAX SALE - CITY OWNED RPTL 406(5) 4 206 206 100.00 .010

GROUP C TOTAL 753 471,246 23.863

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 4 6,164 6,164 100.00 .312

GROUP D TOTAL 4 6,164 .312

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 27 5,075 5,075 100.00 .25725110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 163 90,373 90,373 100.00 4.57625120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 96 62,695 59,968 95.65 3.03725130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 55 49,158 48,788 99.25 2.47125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 15 118,363 118,363 100.00 5.99425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 73 41,699 41,699 100.00 2.1122530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 15 13,607 13,607 100.00 .68926100 VETERANS ORGANIZATION RPTL 452 10 1,312 1,312 100.00 .06626250 HISTORICAL SOCIETY RPTL 444 4 268 268 100.00 .01426400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 39 18,159 18,159 100.00 .92027350 CEMETERY - PRIVATE RPTL 446 24 999 999 100.00 .0512935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 2 6,723 6,723 100.00 .341

GROUP E TOTAL 523 405,334 20.525

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 12 31,837 31,837 100.00 1.61247200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 1 1,006 844 83.89 .0434761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 50 91,420 12,335 13.49 .625

GROUP F TOTAL 63 45,016 2.280

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 3 13,618 13,618 100.00 .6902811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 3 3,414 3,414 100.00 .17328240 NONPROFIT:HSNG,RESRCH,LOANS CLS UCON L CH 270 2 577 577 100.00 .029

GROUP G TOTAL 8 17,609 .892

Page B.198 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.199

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WARREN MUNICIPALITIES12

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 2 1,617 1,617 100.00 .08241700 AGRICULTURAL BUILDING RPTL 483 13 3,157 472 14.94 .02441730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 27 7,988 1,587 19.87 .08042120 TEMPORARY GREENHOUSES RPTL 483-c 5 2,503 390 15.59 .02047450 FORESTLAND UNDER FISHER ACT RPTL 480 296 35,924 16,070 44.73 .81447460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 94 18,981 10,582 55.75 .536

GROUP H TOTAL 437 30,718 1.55524,846 1,974,819

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.199

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.200

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WASHINGTON MUNICIPALITIES17

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 90 10,597 6,183 58.35 .4234110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 104 14,264 1,909 13.38 .1314112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 1,428 226,284 27,681 12.23 1.8924113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,352 206,167 42,890 20.80 2.9324114_ VETERANS-WARTIME/DISABLED RPTL 458-a 365 56,502 12,066 21.35 .8254115_ VETERANS - COLD WAR (10%) RPTL 458-b 198 30,253 1,499 4.96 .1034116_ VETERANS - COLD WAR (15%) RPTL 458-b 21 2,934 229 7.82 .0164117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 21 3,002 407 13.54 .02841300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 3 619 583 94.11 .04041400 CLERGY RPTL 460 28 5,745 198 3.44 .01441657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 15 1,575 8 .48 .0014180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,411 179,683 60,996 33.95 4.17041834 STAR - ENHANCED RPTL 425 4,478 675,236 270,212 40.02 18.47341844 STAR - ENHANCED: MFG HOME RPTL 425 7 1,199 303 25.26 .02141854 STAR - BASIC RPTL 425 11,936 1,861,456 356,074 19.13 24.34341864 STAR - BASIC:MFG HOME RPTL 425 22 4,918 504 10.24 .0344190_ PHYSICALLY DISABLED RPTL 459 3 356 24 6.64 .0024193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 114 11,549 4,663 40.37 .3194950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 12 2,815 378 13.43 .026

GROUP A TOTAL 21,608 786,807 53.789

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 85 71,956 71,956 100.00 4.91932301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 20 2,253 2,253 100.00 .154

GROUP B TOTAL 105 74,209 5.073

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 1 6 6 100.00 .00013100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 39 45,642 45,642 100.00 3.12013500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 106 12,853 12,853 100.00 .87913510 TOWN OWNED: CEMETERY RPTL 446 90 2,255 2,255 100.00 .15413650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 113 17,360 17,360 100.00 1.18713660 VILLAGE OWNED: CEMETERY RPTL 446 8 126 126 100.00 .0091374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 27 2,700 2,700 100.00 .18513800 SCHOOL DISTRICT PROPERTY RPTL 408 38 164,610 164,610 100.00 11.253

Page B.200 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.201

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WASHINGTON MUNICIPALITIES17 GROUP C (CONT'D)

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13850 BOCES PROPERTY RPTL 408 1 7,618 7,618 100.00 .52113870 SPECIAL DISTRICT PROPERTY RPTL 410 6 231 231 100.00 .0163320_ TAX SALE - COUNTY OWNED RPTL 406(5) 5 34 34 100.00 .002

GROUP C TOTAL 434 253,435 17.326

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 1 18 18 100.00 .00114110 USA OWNED - SPECIFIED USES STATE L 54 9 1,920 1,920 100.00 .131

GROUP D TOTAL 10 1,938 .133

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 11 1,753 1,776 101.31 .12125110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 143 55,176 55,496 100.58 3.79425120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 37 10,479 10,488 100.08 .71725130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 45 4,665 4,562 97.79 .31225210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 3 4,722 4,722 100.00 .32325230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 21 11,878 12,069 101.60 .8252530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 40 23,684 23,684 100.00 1.61925500 NONPROFIT MEDICAL OR DENTAL RPTL 486 9 1,990 1,990 100.00 .13626050 AGRICULTURAL SOCIETY RPTL 450 5 2,194 2,194 100.00 .15026100 VETERANS ORGANIZATION RPTL 452 13 2,166 2,166 100.00 .14826250 HISTORICAL SOCIETY RPTL 444 19 1,901 1,901 100.00 .13026400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 48 8,349 8,349 100.00 .57127350 CEMETERY - PRIVATE RPTL 446 40 3,004 3,004 100.00 .205

GROUP E TOTAL 434 132,401 9.052

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 38 25,920 25,920 100.00 1.77218180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 4 2,383 2,383 100.00 .16347200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 12 13,319 8,715 65.44 .5964761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 58 28,561 4,611 16.14 .31547900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 1 259 230 88.65 .01649530 INDUSTRIAL WASTE TREATMENT RPTL 477 2 9,922 503 5.07 .034

GROUP F TOTAL 115 42,362 2.896

Exemptions from Real Property Taxation in New York State Page B.201

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.202

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WASHINGTON MUNICIPALITIES17

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 3 2,995 2,995 100.00 .20518130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 7 82 82 100.00 .0062811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 2 4,017 4,017 100.00 .27528540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 6 1,756 1,756 100.00 .12028550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 2 167 167 100.00 .0114866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 1 1,435 1,435 100.00 .0984867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 3 3,405 3,348 98.32 .229

GROUP G TOTAL 24 13,800 .943

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 12 2,926 2,926 100.00 .20041700 AGRICULTURAL BUILDING RPTL 483 164 55,370 12,406 22.41 .84841720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,003 451,242 118,066 26.16 8.07141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 289 51,022 10,188 19.97 .69742100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 63 31,116 1,709 5.49 .1174211_ HISTORIC BARNS RPTL 483-b 3 1,321 55 4.13 .00442120 TEMPORARY GREENHOUSES RPTL 483-c 5 572 77 13.42 .00547450 FORESTLAND UNDER FISHER ACT RPTL 480 9 3,950 1,096 27.75 .07547460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 136 28,885 8,753 30.30 .598

GROUP H TOTAL 2,684 155,276 10.61525,459 1,462,764

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.202 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.203

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WAYNE MUNICIPALITIES15

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 63 5,988 313 5.22 .0144112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 2,187 270,152 27,060 10.02 1.2374113_ VETERANS-WARTIME/COMBAT RPTL 458-a 1,742 200,189 34,794 17.38 1.5914114_ VETERANS-WARTIME/DISABLED RPTL 458-a 524 60,843 10,595 17.41 .4844116_ VETERANS - COLD WAR (15%) RPTL 458-b 18 1,605 185 11.55 .00941300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 4 438 426 97.33 .02041400 CLERGY RPTL 460 45 6,435 68 1.05 .00341657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 14 1,304 9 .65 .0004180_ PERSON AGED 65 YRS OR OLDER RPTL 467 1,178 113,601 36,037 31.72 1.64741834 STAR - ENHANCED RPTL 425 6,030 720,319 362,759 50.36 16.58341854 STAR - BASIC RPTL 425 19,423 2,433,248 587,751 24.16 26.86841864 STAR - BASIC:MFG HOME RPTL 425 7 805 133 16.48 .0064190_ PHYSICALLY DISABLED RPTL 459 16 4,149 298 7.19 .01441910 DISABLED CRIME VICTIMS RPTL 459-b 1 282 122 43.27 .0064193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 44 3,680 1,544 41.96 .0714950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 7 1,186 179 15.10 .008

GROUP A TOTAL 31,303 1,062,273 48.560

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 210 88,915 88,915 100.00 4.065

GROUP B TOTAL 210 88,915 4.065

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 105 72,901 72,901 100.00 3.33313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 220 65,050 65,050 100.00 2.97413510 TOWN OWNED: CEMETERY RPTL 446 20 1,242 1,242 100.00 .0571357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 3 45 45 100.00 .00213650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 189 25,544 25,544 100.00 1.16813660 VILLAGE OWNED: CEMETERY RPTL 446 1 1,076 1,076 100.00 .0491374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 21 1,717 1,717 100.00 .07913800 SCHOOL DISTRICT PROPERTY RPTL 408 94 186,662 186,662 100.00 8.53313850 BOCES PROPERTY RPTL 408 2 7,846 7,846 100.00 .35914000 SPECIFIC LOCAL PUBLIC AUTHTY RPTL 412 9 1,634 1,634 100.00 .075

GROUP C TOTAL 664 363,717 16.627

Exemptions from Real Property Taxation in New York State Page B.203

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.204

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WAYNE MUNICIPALITIES15

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 31 6,282 6,282 100.00 .287

GROUP D TOTAL 31 6,282 .287

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 28 3,331 3,331 100.00 .15225110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 197 56,932 56,876 99.90 2.60025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 36 7,332 7,332 100.00 .33525130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 16 4,760 4,400 92.44 .20125210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 7 26,433 26,433 100.00 1.20825230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 7 4,285 4,285 100.00 .1962530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 63 14,388 14,388 100.00 .65825400 FRATERNAL ORGANIZATION RPTL 428 8 1,780 1,780 100.00 .08126050 AGRICULTURAL SOCIETY RPTL 450 6 3,161 3,161 100.00 .14526100 VETERANS ORGANIZATION RPTL 452 18 3,280 3,280 100.00 .15026250 HISTORICAL SOCIETY RPTL 444 15 1,495 1,495 100.00 .06826400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 36 6,007 6,007 100.00 .27527350 CEMETERY - PRIVATE RPTL 446 70 4,305 4,305 100.00 .197

GROUP E TOTAL 507 137,073 6.266

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 79 84,594 84,594 100.00 3.86727200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 4 396 396 100.00 .0182745_ ELECTRIC GENERATING FACILITIES RPTL 485 5 260,000 260,000 100.00 11.8852970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 34 1,219 1,219 100.00 .0564761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 169 114,640 15,020 13.10 .68749530 INDUSTRIAL WASTE TREATMENT RPTL 477 2 2,130 760 35.67 .035

GROUP F TOTAL 293 361,989 16.548

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 3 182 182 100.00 .00818100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 54 9,647 9,647 100.00 .44118130 NYS URBAN DEV CORP-HOUS PROJ MCK UCON L 6272 5 951 951 100.00 .0442811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 1 411 411 100.00 .01928540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 12 2,251 2,251 100.00 .10328550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 2 1,215 1,215 100.00 .056

Page B.204 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.205

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WAYNE MUNICIPALITIES15 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 3 5,919 8,079 136.50 .369

GROUP G TOTAL 80 22,736 1.039

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 338 93,078 25,579 27.48 1.16941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,635 408,929 106,992 26.16 4.89141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 46 7,040 1,561 22.17 .07141750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 68 12,826 1,011 7.89 .04642100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 53 17,647 2,116 11.99 .09742120 TEMPORARY GREENHOUSES RPTL 483-c 7 1,903 302 15.87 .01442130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 109 31,520 4,296 13.63 .19647460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 6 1,353 325 24.06 .015

GROUP H TOTAL 3,262 142,182 6.50036,363 2,187,551

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.205

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.206

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WESTCHESTER MUNICIPALITIES25

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 457 309,933 64,143 20.70 .1024110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 4,622 2,563,536 450,719 17.58 .7194112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 8,340 6,475,368 391,201 6.04 .6244113_ VETERANS-WARTIME/COMBAT RPTL 458-a 6,347 5,314,779 483,256 9.09 .7714114_ VETERANS-WARTIME/DISABLED RPTL 458-a 1,100 1,704,166 77,614 4.55 .1244116_ VETERANS - COLD WAR (15%) RPTL 458-b 1,018 1,124,808 33,831 3.01 .0544117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 25 14,616 1,060 7.25 .00241300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 16 8,905 8,129 91.29 .01341400 CLERGY RPTL 460 155 73,927 7,307 9.88 .0124164_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,f,&j 725 363,832 32,853 9.03 .05241657 VOLUNTEER FIREFIGHTER-VILLG RPTL 466 56 15,088 438 2.90 .0014167_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-b 6 7,774 777 10.00 .0014168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 85 31,257 3,205 10.25 .0054180_ PERSON AGED 65 YRS OR OLDER RPTL 467 6,812 4,825,351 1,023,212 21.20 1.63241813 LIVING QUARTERS-SNRS/DISABLD RPTL 467-d 1 704 109 15.50 .00041834 STAR - ENHANCED RPTL 425 19,445 9,727,689 3,754,039 38.59 5.98741836 STAR - ENHANCED RPTL 425 4,198 2,543,835 634,691 24.95 1.01241854 STAR - BASIC RPTL 425 113,323 58,967,160 11,719,921 19.88 18.69141856 STAR - BASIC RPTL 425 17,797 7,412,755 1,652,305 22.29 2.6354190_ PHYSICALLY DISABLED RPTL 459 7 4,454 916 20.56 .0024193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 230 459,914 28,678 6.24 .0464196_ HISTORIC PROPERTY RPTL 444-a 1 551 10 1.87 .0004950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 5 4,790 215 4.49 .000

GROUP A TOTAL 184,771 20,368,629 32.485

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 1,151 3,653,108 3,653,108 100.00 5.82612150 NYS & LOCAL EMPL RETIRE SYS RPTL 404(2) 3 7,466 7,466 100.00 .01212350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 62 335,602 335,602 100.00 .53512360 NYS ENVIRONMNTL FACLTY CORP RPTL 412 25 141,266 141,266 100.00 .22517650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 2 2,356 2,356 100.00 .00432301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 13 32,630 32,630 100.00 .052

GROUP B TOTAL 1,256 4,172,428 6.654

Page B.206 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.207

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WESTCHESTER MUNICIPALITIES25

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 41 65,291 65,291 100.00 .10413100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 606 6,141,054 6,127,510 99.78 9.77213120 CO. OWNED:REVENUE-PRODUCING GEN MUNY L 411 3 446,737 446,737 100.00 .7131323_ COUNTY PROP OUTSIDE COUNTY RPTL 406(2) 2 462 462 100.00 .00113350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 1,093 3,984,935 4,063,281 101.97 6.48013360 NYC WATER SUPPLY AQUEDUCTS RPTL 406(4) 55 635,214 546,460 86.03 .87213370 CITY OWNED: CEMETERY RPTL 446 8 83,341 83,341 100.00 .1331343_ CITY PROPERTY OUTSIDE CITY RPTL 406(2) 4 278 278 100.00 .0001344_ CITY SEWER/WATER NOT IN CITY RPTL 406(3) 5 1,994 1,994 100.00 .00313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 1,830 816,722 816,722 100.00 1.30313510 TOWN OWNED: CEMETERY RPTL 446 8 2,120 2,120 100.00 .00313520 TOWN OWNED:REVENUE PRODUCING GEN MUNY L 411 1 2,033 239 11.76 .0001357_ TOWN PROPERTY OUTSIDE TOWN RPTL 406(2) 13 13,176 13,176 100.00 .0211359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 3 571 571 100.00 .00113650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 1,103 856,399 854,298 99.75 1.3631373_ VILLAGE PROP OUTSIDE VILLAGE RPTL 406(2) 13 6,802 6,802 100.00 .0111374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 22 3,141 3,141 100.00 .00513800 SCHOOL DISTRICT PROPERTY RPTL 408 366 5,467,920 5,467,920 100.00 8.7201383_ SPECIAL DISTRICT:NOT IN DIST RPTL 410-a 5 1,251 1,251 100.00 .00213850 BOCES PROPERTY RPTL 408 23 89,864 89,864 100.00 .14313870 SPECIAL DISTRICT PROPERTY RPTL 410 77 27,720 27,720 100.00 .04413880 UTICA TRANSIT AUTHORITY PROP TRANS L 64 2 1,142 1,142 100.00 .00213890 MISC LOCAL PUBLIC AUTHORITY RPTL 412 18 172,672 172,672 100.00 .2753340_ TAX SALE - CITY OWNED RPTL 406(5) 54 6,566 6,568 100.03 .0113355_ TAX SALE - TOWN OWNED RPTL 406(5) 73 2,783 2,783 100.00 .004

GROUP C TOTAL 5,428 18,802,343 29.987

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 26 420,248 420,248 100.00 .67014110 USA OWNED - SPECIFIED USES STATE L 54 32 1,226,724 1,226,724 100.00 1.95614200 FOREIGN GOVT: EMBASSY RPTL 418 60 80,137 80,137 100.00 .12814210 FOREIGN GOVT: CONSULATE VIENNA CON C 3 7,566 7,566 100.00 .01214220 FOREIGN GOVT: MISSION VIENNA CON D 5 7,451 7,451 100.00 .012

GROUP D TOTAL 126 1,742,126 2.778

Exemptions from Real Property Taxation in New York State Page B.207

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.208

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WESTCHESTER MUNICIPALITIES25

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 222 224,584 224,316 99.88 .35825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 1,093 2,984,106 3,009,650 100.86 4.80025120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 299 2,733,294 2,731,971 99.95 4.35725130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 172 892,495 888,698 99.57 1.41725210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 52 1,582,250 1,570,026 99.23 2.50425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 180 514,863 512,083 99.46 .8172530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 424 409,041 409,041 100.00 .65225400 FRATERNAL ORGANIZATION RPTL 428 8 25,998 25,998 100.00 .04225600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 37 14,445 14,445 100.00 .02326050 AGRICULTURAL SOCIETY RPTL 450 4 1,646 1,646 100.00 .00326100 VETERANS ORGANIZATION RPTL 452 32 21,717 21,717 100.00 .03526250 HISTORICAL SOCIETY RPTL 444 22 32,219 32,219 100.00 .05126350 FIRE PATROL & SALVAGE CORPS RPTL 468 1 425 425 100.00 .00126400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 65 70,645 70,645 100.00 .11327350 CEMETERY - PRIVATE RPTL 446 161 347,999 347,999 100.00 .55529300 HOSPITAL CORP: CITY BENEFIT RPTL 438 5 326,202 326,202 100.00 .5202935_ TRUSTEES-HOSP,LIBR,PLAYGRND RPTL 438 5 16,696 16,696 100.00 .02729500 PERFORMING ARTS BUILDINGS RPTL 427 3 3,628 3,628 100.00 .00646450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 1 584 467 80.00 .001

GROUP E TOTAL 2,786 10,207,872 16.280

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 220 3,887,398 3,878,180 99.76 6.18518180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 1 1,381 1,381 100.00 .00219950 MUNICIPAL RAILROAD RPTL 456 69 372,658 372,658 100.00 .59427200 RAILROAD - WHOLLY EXEMPT RPTL 489-d&dd 75 185,150 185,150 100.00 .29527250 RAILROAD - AMTRAK U S PUB L 45-546b 2 5,702 5,702 100.00 .0092745_ ELECTRIC GENERATING FACILITIES RPTL 485 3 1,569,146 1,569,146 100.00 2.5034760_ BUSNS INVEST:NOT NYC,<8/5/97 RPTL 485-b 27 64,172 12,030 18.75 .01947700 FALLOUT SHELTER FACILITIES RPTL 479 2 4,969 113 2.26 .000

GROUP F TOTAL 399 6,024,360 9.608

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 19 29,151 29,151 100.00 .04718060 URBAN RENEWAL: AGENCY OWNED GEN MUNY L 555&560 99 45,616 45,616 100.00 .073

Page B.208 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.209

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WESTCHESTER MUNICIPALITIES25 GROUP G (CONT'D)

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 23 99,489 99,489 100.00 .15918100 MUNI HSNG PROJ ACQ FROM PRIV P H FI L 36-a(2) 9 80,011 80,011 100.00 .12818120 NYS HOUSING FINANCE AGENCY P H FI L 45-b,c, 53 92 178,884 178,884 100.00 .28518600 USA:UNDER PURCHASE CONTRACT RPTL 400(2) 4 187,348 187,348 100.00 .29928100 NONPROFIT HSNG-SPECIFIC USE RPTL 422 6 15,778 15,778 100.00 .0252811_ NONPROFIT HSNG-SPECIFIC USE RPTL 422 8 99,398 99,398 100.00 .15928120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 5 55,614 55,614 100.00 .08928520 NONPROFIT NURSING HOME CO RPTL 422 8 45,670 45,670 100.00 .07328540 NONPROFIT HSNG:MENTAL DISABL RPTL 422 21 25,148 25,148 100.00 .04028550 NONPROFIT HSNG:SR CITZEN CTR RPTL 422 7 43,972 43,972 100.00 .07038260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 1 54,557 53,987 98.96 .0864851_ LTD PROFIT HSNG CO:PRTLY 422 P H FI L 33(1)(a) 2 15,600 11,621 74.50 .0194854_ LTD DIVIDND HSNG CO:UDC SUB P H FI L 93,97,556 2 32,642 60,806 186.28 .0974866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 13 126,608 110,179 87.02 .1764867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 7 63,312 57,065 90.13 .091

GROUP G TOTAL 326 1,199,737 1.913

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 41 52,722 11,805 22.39 .01941720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 47 48,166 15,773 32.75 .02541730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 127 214,014 76,019 35.52 .12142100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 2 4,365 269 6.16 .00042130 FARM OR FOOD PROC LABOR CAMP RPTL 483-d 2 2,386 367 15.40 .00147450 FORESTLAND UNDER FISHER ACT RPTL 480 2 3,029 429 14.15 .00147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 52 48,628 16,236 33.39 .026

GROUP H TOTAL 273 120,898 .193195,621 62,702,342

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.209

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.210

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WYOMING MUNICIPALITIES16

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4100_ VETERANS - CHANGE IN LEVEL RPTL 458(5) 59 5,178 1,732 33.45 .1334110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 59 5,412 572 10.58 .0444112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 983 112,115 11,268 10.05 .8664113_ VETERANS-WARTIME/COMBAT RPTL 458-a 775 86,956 14,046 16.15 1.0804114_ VETERANS-WARTIME/DISABLED RPTL 458-a 250 30,405 5,484 18.04 .4224115_ VETERANS - COLD WAR (10%) RPTL 458-b 30 3,646 191 5.24 .0154116_ VETERANS - COLD WAR (15%) RPTL 458-b 124 13,932 1,384 9.93 .1064117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 8 913 145 15.93 .01141300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 2 507 459 90.43 .03541400 CLERGY RPTL 460 18 1,862 33 1.75 .0034168_ VOL FIREFIGHTER-CERTAIN CNTYS RPTL 466-c,d,e & g 18 1,578 54 3.42 .0044180_ PERSON AGED 65 YRS OR OLDER RPTL 467 334 30,338 8,929 29.43 .68741834 STAR - ENHANCED RPTL 425 2,535 289,264 156,911 54.25 12.06441844 STAR - ENHANCED: MFG HOME RPTL 425 6 700 203 29.06 .01641854 STAR - BASIC RPTL 425 8,304 988,471 253,062 25.60 19.45741864 STAR - BASIC:MFG HOME RPTL 425 11 1,247 198 15.85 .0154950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 11 19,737 13,569 68.75 1.043

GROUP A TOTAL 13,527 468,240 36.001

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 61 48,103 48,103 100.00 3.69932301 NYS LAND:SCHOOL PURPSE TAXBL RPTL 536 13 2,750 2,750 100.00 .211

GROUP B TOTAL 74 50,853 3.910

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

13100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 21 8,399 8,399 100.00 .64613500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 95 12,552 12,552 100.00 .96513510 TOWN OWNED: CEMETERY RPTL 446 28 829 829 100.00 .06413650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 122 21,299 21,299 100.00 1.6381374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 13 400 400 100.00 .03113800 SCHOOL DISTRICT PROPERTY RPTL 408 11 33,005 33,005 100.00 2.538

GROUP C TOTAL 290 76,484 5.881

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 1 305 305 100.00 .024

Page B.210 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.211

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WYOMING MUNICIPALITIES16 GROUP D (CONT'D)

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 3 464 464 100.00 .036

GROUP D TOTAL 4 769 .059

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

25110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 190 31,887 31,887 100.00 2.45225120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 36 42,511 42,511 100.00 3.26925130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 6 692 692 100.00 .05325210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 2 11,053 11,053 100.00 .85025230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 27 10,073 10,073 100.00 .7752530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 40 7,797 7,797 100.00 .60025500 NONPROFIT MEDICAL OR DENTAL RPTL 486 5 1,330 1,330 100.00 .10226050 AGRICULTURAL SOCIETY RPTL 450 7 331 331 100.00 .02626100 VETERANS ORGANIZATION RPTL 452 10 902 902 100.00 .06926250 HISTORICAL SOCIETY RPTL 444 6 626 626 100.00 .04826400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 24 2,934 2,934 100.00 .22627350 CEMETERY - PRIVATE RPTL 446 78 2,364 2,364 100.00 .18229650 SOLDIER MONUMENT CORPORATN RPTL 442 1 4 4 100.00 .000

GROUP E TOTAL 432 112,504 8.650

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 282 479,093 479,093 100.00 36.8362970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 3 118 118 100.00 .00947200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 15 4,227 987 23.35 .0764761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 30 9,567 1,690 17.67 .130

GROUP F TOTAL 330 481,888 37.051

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

4867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 1 900 549 61.00 .042

GROUP G TOTAL 1 549 .042

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 177 54,689 13,279 24.28 1.02141720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 2,545 352,387 88,456 25.10 6.80141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 11 991 369 37.26 .02842100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 212 79,668 5,489 6.89 .422

Exemptions from Real Property Taxation in New York State Page B.211

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.212

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF WYOMING MUNICIPALITIES16 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

42120 TEMPORARY GREENHOUSES RPTL 483-c 2 1,643 32 1.96 .00347450 FORESTLAND UNDER FISHER ACT RPTL 480 13 1,131 578 51.13 .04547460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 2 290 228 78.56 .018

GROUP H TOTAL 2,962 108,431 8.33717,629 1,300,622

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Page B.212 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.213

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF YATES MUNICIPALITIES9

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:

4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 43 6,218 146 2.35 .0174112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 632 102,424 8,152 7.96 .9234113_ VETERANS-WARTIME/COMBAT RPTL 458-a 541 94,789 11,768 12.41 1.3324114_ VETERANS-WARTIME/DISABLED RPTL 458-a 202 32,268 5,184 16.07 .5874115_ VETERANS - COLD WAR (10%) RPTL 458-b 7 1,232 56 4.55 .0064117_ VETERANS - COLD WAR (DISABLED) RPTL 458-b 1 134 27 20.00 .00341400 CLERGY RPTL 460 9 1,173 14 1.17 .0024180_ PERSON AGED 65 YRS OR OLDER RPTL 467 277 28,375 7,247 25.54 .82041834 STAR - ENHANCED RPTL 425 1,831 284,735 111,505 39.16 12.61841844 STAR - ENHANCED: MFG HOME RPTL 425 11 496 425 85.71 .04841854 STAR - BASIC RPTL 425 4,830 849,564 145,219 17.09 16.43341864 STAR - BASIC:MFG HOME RPTL 425 15 2,455 271 11.03 .0314950_ PRIVATE SOLAR/WIND SYSTEMS RPTL 487 1 385 3 .77 .000

GROUP A TOTAL 8,400 290,017 32.819

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:

12100 NY STATE OWNED PROPERTY RPTL 404(1) 39 18,956 18,956 100.00 2.14512350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 2 99 99 100.00 .01117650 FACILITIES DEVELOPMENT CORP MCK UCON L 4413 4 943 943 100.00 .107

GROUP B TOTAL 45 19,998 2.263

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:

10100 SPECIAL DIST USE:OTHER OWNER RPTL 410 4 14 14 100.00 .00213100 COUNTY OWNED: (GENERALLY) RPTL 406(1) 27 30,871 30,871 100.00 3.49313500 TOWN OWNED PROP (GENERALLY) RPTL 406(1) 61 14,694 14,694 100.00 1.66313510 TOWN OWNED: CEMETERY RPTL 446 35 1,168 1,168 100.00 .1321359_ TOWN SEWER/WATER NOT IN TOWN RPTL 406(3) 1 112 112 100.00 .01313650 VILLAGE OWNED (GENERALLY) RPTL 406(1) 78 15,183 15,183 100.00 1.71813660 VILLAGE OWNED: CEMETERY RPTL 446 1 175 175 100.00 .0201374_ VILLG SEWER/WATER NOT IN VILLG RPTL 406(3) 14 5,121 5,121 100.00 .58013800 SCHOOL DISTRICT PROPERTY RPTL 408 28 33,956 33,956 100.00 3.843

GROUP C TOTAL 249 101,294 11.463

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14100 USA OWNED (GENERALLY) RPTL 400(1) 9 552 380 68.85 .043

Exemptions from Real Property Taxation in New York State Page B.213

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.214

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF YATES MUNICIPALITIES9 GROUP D (CONT'D)

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:

14110 USA OWNED - SPECIFIED USES STATE L 54 3 1,514 1,514 100.00 .171

GROUP D TOTAL 12 1,894 .214

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:

21600 CLERGY RESIDENCE RPTL 462 6 596 596 100.00 .06825110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 104 37,427 37,427 100.00 4.23525120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 64 73,111 72,457 99.11 8.19925130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 2 643 643 100.00 .07325210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 10 15,940 15,940 100.00 1.80425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 8 11,030 11,030 100.00 1.2482530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 36 14,549 14,548 99.99 1.64625500 NONPROFIT MEDICAL OR DENTAL RPTL 486 6 903 903 100.00 .10225600 NONPROFIT HEALTH MAINT ORG RPTL 486-a 4 1,966 1,966 100.00 .22326050 AGRICULTURAL SOCIETY RPTL 450 1 122 122 100.00 .01426100 VETERANS ORGANIZATION RPTL 452 7 955 955 100.00 .10826250 HISTORICAL SOCIETY RPTL 444 2 270 270 100.00 .03126400 VOLUNTEER FIRE COMP OR DEPT RPTL 464(2) 8 1,923 1,923 100.00 .21827350 CEMETERY - PRIVATE RPTL 446 27 285 285 100.00 .032

GROUP E TOTAL 285 159,065 18.000

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:

18020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 41 78,175 78,428 100.32 8.8752970_ PROPERTY WDRAWN FM FORECLOSE RPTL 1138 5 222 222 100.00 .02547200 RAILROAD: PARTIALLY EXEMPT RPTL 489-d&dd 2 2,138 1,514 70.82 .1714761_ BUSNS INVEST:NOT NYC,>8/4/97 RPTL 485-b 115 39,103 3,247 8.30 .36849530 INDUSTRIAL WASTE TREATMENT RPTL 477 1 2,600 62 2.38 .007

GROUP F TOTAL 164 83,473 9.446

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:

18080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 1 277 277 100.00 .031

GROUP G TOTAL 1 277 .031

AGRICULTURAL AND FOREST PROPERTYGROUP H:

32252 NYS OWNED REFORESTED LAND RPTL 534 8 638 638 100.00 .07233302 COUNTY REFORESTATION LAND RPTL 406(6) 19 46 46 100.00 .005

Page B.214 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.215

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PERCENTOF

VALUEEXEMPT

PCT OFTOTAL

COUNTYEXEMPTVALUE-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

COUNTY OF YATES MUNICIPALITIES9 GROUP H (CONT'D)

AGRICULTURAL AND FOREST PROPERTYGROUP H:

41700 AGRICULTURAL BUILDING RPTL 483 438 131,475 13,299 10.11 1.50541720 AGRICULTURAL DIST. (NYS,CO) AG-MKTS L 305 1,475 414,717 202,199 48.76 22.88141730 AGRICULTURL LAND NOT IN DIST AG-MKTS L 306 6 450 80 17.78 .00941750 ORCHARDS OR VINEYARDS AG-MKTS L 305(7) 7 1,559 162 10.41 .01842100 SILOS, STORAGE TANKS, ETC. RPTL 483-a 285 149,942 4,429 2.95 .50142120 TEMPORARY GREENHOUSES RPTL 483-c 47 17,627 1,067 6.05 .12147460 FORESTLAND CERTIF AFTER 9/74 RPTL 480-a 61 11,218 5,276 47.03 .597

GROUP H TOTAL 2,346 227,196 25.71011,504 883,689

**************************************************************************************************************************************************COUNTY TOTALS

PLEASE NOTE THAT COUNTY TOTALS INCLUDE COUNTS AND VALUES FROM INVALID CODES NOT SHOWN IN THE DETAILS.

Exemptions from Real Property Taxation in New York State Page B.215

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.216

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

NEW YORK CITY (ALL 5 BOROUGHS)

RESIDENTIAL PROPERTY OTHER THAN MULTIPLE DWELLINGS AND NONRESIDENTIAL PROPERTY OWNED BY CERTAIN INDIVIDUALSGROUP A:4110_ VETERANS - ELIGIBLE FUNDS RPTL 458(1) 4,922 4,240,685 447,995 10.56 .1214112_ VETERANS-WARTIME/NONCOMBAT RPTL 458-a 26,951 38,577,271 2,120,880 5.50 .5724113_ VETERANS-WARTIME/COMBAT RPTL 458-a 19,866 33,042,285 2,490,690 7.54 .6714114_ VETERANS-WARTIME/DISABLED RPTL 458-a 4,215 14,497,032 452,482 3.12 .12241300 VETERANS-SERIOUSLY DISABLED RPTL 458(3) 7 7,200 6,961 96.67 .00241400 CLERGY RPTL 460 1,361 1,192,322 43,885 3.68 .0124180_ PERSON AGED 65 YRS OR OLDER RPTL 467 51,330 49,342,037 11,436,194 23.18 3.08241836 STAR - ENHANCED RPTL 425 111,917 50,944,879 5,987,217 11.75 1.61441856 STAR - BASIC RPTL 425 566,695 262,257,129 13,931,099 5.31 3.75441910 DISABLED CRIME VICTIMS RPTL 459-b 5 3,102 1,704 54.93 .0014193_ PERSON W/DISABILTY & LTD INC RPTL 459-c 5,200 11,138,257 1,109,361 9.96 .29941950 1-2 FAMILY DWELLINGS IN NYC RPTL 421-b 5,639 3,975,604 767,470 19.30 .207

GROUP A TOTAL 798,108 38,795,938 10.455

PROPERTY OF NEW YORK STATE GOVERNMENT AND AGENCIESGROUP B:12100 NY STATE OWNED PROPERTY RPTL 404(1) 1,672 8,307,298 8,260,445 99.44 2.22612350 PUBLIC AUTHORITIES- VARIOUS RPTL 412 4,026 15,958,653 15,952,493 99.96 4.299

GROUP B TOTAL 5,698 24,212,938 6.525

PROPERTY OF MUNICIPAL GOVERNMENTS AND AGENCIES, SCHOOL DISTRICT, BOCES, AND SPECIAL DISTRICTSGROUP C:13350 CITY OWNED PROP (GENERALLY) RPTL 406(1) 7,604 110,246,132 109,436,139 99.27 29.49113920 NYC EDUCATNAL CONSTRCTN FUND EDUC L 468 28 1,376,914 1,374,508 99.83 .37013940 NYC CULTURAL RESOURCES TRUST GEN MUNY L 327 15 175,699 175,699 100.00 .04713950 NYC HEALTH & HOSPITAL CORP MCK UCON L 7400 40 4,058,258 4,055,099 99.92 1.093

GROUP C TOTAL 7,687 115,041,445 31.002

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:14100 USA OWNED (GENERALLY) RPTL 400(1) 287 11,576,394 11,552,187 99.79 3.11314200 FOREIGN GOVT: EMBASSY RPTL 418 228 1,370,794 1,301,450 94.94 .35114210 FOREIGN GOVT: CONSULATE VIENNA CON C 84 338,477 318,040 93.96 .08614400 U.N. OR SIMILAR ORGANIZATION RPTL 416 6 629,952 617,110 97.96 .16614410 U.N. DEVELOPMENT DISTRICT MCK UCON L 9613 8 310,282 271,691 87.56 .073

ASSESSED VALUES FOR NEW YORK CITY WERE EQUALIZED USING THE FOLLOWING CLASS EQUALIZATION RATES: CLASS 1 - 4.58 CLASS 2 - 33.99 CLASS 3 - 45.00 CLASS 4 - 38.48

Page B.216 Exemptions from Real Property Taxation in New York State

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.217

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

NEW YORK CITY (ALL 5 BOROUGHS) GROUP D (CONT'D)

PROPERTY OF U.S. OR FOREIGN GOVERNMENTS AND AGENCIES, INTERNATIONAL OR INTERSTATE AGENCIES, AND INDIAN TRIBESGROUP D:14620 NY&NJ PORT AUTH-AIR TERMINAL MCK UCON L 6635 35 20,272,658 20,272,658 100.00 5.46314640 NY&NJ PORT AUTH-BRIDGE/TUNNL MCK UCON L 6515 123 7,707,578 7,707,399 100.00 2.077

GROUP D TOTAL 771 42,040,535 11.329

PROPERTY OF PRIVATE COMMUNITY SERVICE ORGANIZATIONS, SOCIAL ORGANIZATIONS, AND PROFESSIONAL SOCIETIESGROUP E:21600 CLERGY RESIDENCE RPTL 462 1,174 1,463,838 727,152 49.67 .19625110 NONPROF ORGNZTN-RELIGIOUS RPTL 420-a 6,055 12,927,724 11,632,028 89.98 3.13525120 NONPROF ORGNZTN-EDUCATIONAL RPTL 420-a 2,130 14,989,913 14,573,500 97.22 3.92725130 NONPROF ORGNZTN-CHARITABLE RPTL 420-a 2,328 5,269,089 4,926,909 93.51 1.32825210 NONPROF ORGNZTN-HOSPITAL RPTL 420-a 1,138 12,697,824 12,297,022 96.84 3.31425230 NONPROF ORG-MORAL/MENTAL IMP RPTL 420-a 262 790,500 784,864 99.29 .2122530_ NONPROF ORGNZTN-VARIOUS USES RPTL 420-b 205 642,797 608,221 94.62 .16425400 FRATERNAL ORGANIZATION RPTL 428 7 59,794 59,422 99.38 .01625500 NONPROFIT MEDICAL OR DENTAL RPTL 486 14 126,881 126,881 100.00 .03426000 PRE-1902 SPECIAL EXEMPTIONS SPECIAL ACTS 1 473,041 473,041 100.00 .12826100 VETERANS ORGANIZATION RPTL 452 72 31,665 27,359 86.40 .00726350 FIRE PATROL & SALVAGE CORPS RPTL 468 1 1,093 1,093 100.00 .00026500 NYC INST OF ARTS & SCIENCE RPTL 424 9 32,148 31,375 97.60 .00927350 CEMETERY - PRIVATE RPTL 446 189 1,712,514 1,710,453 99.88 .46129150 OPERA HOUSE RPTL 426 3 604,381 599,258 99.15 .1622945_ MUSIC ACADEMY: POP > 175,000 RPTL 434 9 287,863 287,863 100.00 .07829500 PERFORMING ARTS BUILDINGS RPTL 427 12 568,901 568,901 100.00 .15329650 SOLDIER MONUMENT CORPORATN RPTL 442 6 4,965 4,876 98.22 .00146450 ASSOC OF VOLUNT FIREFIGHTERS RPTL 464(1) 12 354,725 6,739 1.90 .00249200 THEATER CORP:ACT OF CONGRESS RPTL 432 10 19,563 19,489 99.62 .005

GROUP E TOTAL 13,637 49,466,446 13.331

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:14610 NY&NJ PORT AUTH-WORLD TRADE MCK UCON L 6611 7 82,852 82,852 100.00 .02217010 NYC OWNED RAILROAD PROPERTY RAP TRAN L 103 364 14,357,928 12,923,732 90.01 3.48318020 MUNICIPAL INDUST DEVEL AGNCY RPTL 412-a 445 7,824,784 7,690,040 98.28 2.07218180 NYS URBAN DEV CORP-NON HSNG MCK UCON L 6272 264 4,806,045 4,794,935 99.77 1.29219950 MUNICIPAL RAILROAD RPTL 456 2 11,169 11,169 100.00 .003

ASSESSED VALUES FOR NEW YORK CITY WERE EQUALIZED USING THE FOLLOWING CLASS EQUALIZATION RATES: CLASS 1 - 4.58 CLASS 2 - 33.99 CLASS 3 - 45.00 CLASS 4 - 38.48

Exemptions from Real Property Taxation in New York State Page B.217

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------TABLE B5 SUMMARY OF EXEMPTIONS, BY COUNTY, PROPERTY GROUP AND EXEMPTION CODE, 2013 ASSESSMENT ROLLS PAGE B.218

PROPERTY TAX EXEMPTION: LAW REFERENCE:GROUP CODE DESCRIPTION LAW SECTION

NUMBER OF

EXEMPTIONS

TOTALEQUALIZEDVALUE OF

EXEMPT PCLS(000)

TOTALEQUALIZEDVALUE OF

EXEMPTIONS(000)

PCT OFTOTAL

COUNTYEXEMPTVALUE

PERCENTOF

VALUEEXEMPT-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

NEW YORK CITY (ALL 5 BOROUGHS) GROUP F (CONT'D)

INDUSTRIAL, COMMERCIAL, AND PUBLIC SERVICE PROPERTYGROUP F:27250 RAILROAD - AMTRAK U S PUB L 45-546b 14 1,479,291 1,479,191 99.99 .39927500 WATERWORKS CORP IN NYC RPTL 485-d 110 209,507 209,507 100.00 .05747660 IND/COMM-NYC FINANCE CERTIF RPTL 489-bbbb 6,592 41,287,771 15,734,058 38.11 4.24047700 FALLOUT SHELTER FACILITIES RPTL 479 2 1,601 17 1.09 .00047900 AIR POLLUTION CONTROL FACLTY RPTL 477-a 8 12,821 535 4.17 .00049000 ARENA USED BY NHL & NBA: NYC RPTL 429 1 418,806 418,806 100.00 .11349530 INDUSTRIAL WASTE TREATMENT RPTL 477 12 2,176,300 16,547 .76 .005

GROUP F TOTAL 7,821 43,361,389 11.685

URBAN RENEWAL PROPERTY, PUBLIC HOUSING, AND PRIVATE SUBSIDIZED HOUSING (MULTIPLE DWELLINGS)GROUP G:18040 URBAN RENEWAL: MUNICPL OWNED GEN MUNY L 506 267 1,776,546 1,535,857 86.45 .41418080 MUNI HOUSNG AUTH: FED/MUNI $ PUB HSNG L 52(3)&(5) 1,262 7,631,017 7,553,589 98.99 2.03625800 LOW INCOME HOUSING IN NYC RPTL 420-c 1,256 2,485,030 2,444,041 98.35 .65928120 NONPROFIT HSNG-SPECIFIC USE RPTL 422 80 602,558 601,988 99.91 .16238260 MUNI HOUSNG AUTH:NYS AIDED PUB HSNG L 52(4)&(5) 63 1,710,443 1,710,443 100.00 .4614807_ MULTIPLE DWELLINGS:IMPROVMNT RPTL 489 21,737 6,533,546 3,644,860 55.79 .9824810_ URBAN DEVEL ACTION AREA PROJ GEN MUNY L 696 10,165 4,957,478 2,616,554 52.78 .7054854_ LTD DIVIDND HSNG CO:UDC SUB P H FI L 93,97,556 22 188,599 167,536 88.83 .0454865_ LTD PROFIT HSNG CO:VARIOUS P H FI L 33,556,654-a 284 5,573,733 5,446,713 97.72 1.4684866_ HOUSNG DEVEL FUND CO:UDC P H FI L 577,654-a 285 1,490,427 1,445,841 97.01 .3904867_ REDEVELOP HSNG CO:FIRST EX P H FI L 125 & 127 415 2,463,063 2,383,375 96.76 .64248743 LOW-INCM TURNKY/ENHCED HSNG P H FI L 1106-h 1,766 1,934,075 1,371,726 70.92 .37048800 NEW MULTIPLE DWELLINGS: NYC RPTL 421-a 71,950 35,756,054 26,431,746 73.92 7.12348820 MULTI DWELLING: NYC CONVRSNS RPTL 421-g 2,568 2,169,308 805,316 37.12 .217

GROUP G TOTAL 112,120 58,159,585 15.673

CITY TOTALS 945,842 371,078,276**************************************************************************************************************************************************

ASSESSED VALUES FOR NEW YORK CITY WERE EQUALIZED USING THE FOLLOWING CLASS EQUALIZATION RATES: CLASS 1 - 4.58 CLASS 2 - 33.99 CLASS 3 - 45.00 CLASS 4 - 38.48

Page B.218 Exemptions from Real Property Taxation in New York State

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For more information concerning the data provided in this publication, please contact:

New York State Department of Taxation and Finance

Office of Tax Policy Analysis W.A. Harriman State Campus Office

Albany, New York 12227 Phone: (518) 530-4520

Web Site: www.tax.ny.gov/research/property