Exemption Administration Manual, Part 2: Agricultural and Forest—Section 4.08 - RPTL Section 482: Quarantined lands
Assessor Manuals
Section 4.08 - RPTL Section 482: Quarantined lands
Exemption code(s)
4940_
Year originally enacted:
1946
Eligibility requirements
Ownership requirements:
None.
Property location requirements:
None.
Property use requirements:
Land must be quarantined by the state and under its control for the purpose of fumigating or treating the land against the spread of the golden nematode.
Certification by state or local government:
None required
Required construction start date or other time requirement:
None.
Local option
Yes. The board of supervisors of any county or the financial board of any city in which the quarantined lands are located may choose whether or not to allow the exemption for county, city, or town purposes.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | ||
|---|---|---|---|---|---|
| 1. Amount | No limit | No exemption allowed | No exemption allowed | No exemption allowed | |
| 2. Duration | Yes* | No exemption allowed | No exemption allowed | No exemption allowed | |
| 3. Taxing Jurisdiction | a. County or County Special Districts | Ex** | NA | Tax | Tax |
| b. City | Ex** | NA | NA | Tax | |
| c. Town or Town Special District | Ex** | NA | Tax | Tax | |
| d. Village | Tax | NA | NA | Tax | |
| e. School District | NA | Tax | NA | NA | |
| Ex-Exempt Tax-Taxable NA-Not Applicable | |||||
* Exemption is limited to the period during which the land is under state control for the purpose of nematode treatment.
** If allowed by local option.
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
General municipal taxes:
100% of assessed value for county, city, and/or town purposes (as allowed by local option). No exemption is allowed for village taxes.
School district taxes:
No exemption allowed.
Special ad valorem levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 4940_ |
Assessment roll section(s):
Taxable (ARLM Section 1).
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
Similar exemptions
None.
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