This exemption establishes Real Property Tax Exemption for commercial and industrial facilities constructed or improved receive partial exemption from taxation and special ad valorem levies for up to 10 years in accordance with Section 485-e of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # 81-89 under County of Niagara Local Law # 1-1989.
• Description of exemption
- Section 4.01 - RPTL Section 485-e
• Laws of New York State
- RPTL 485-e