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Rescue Exemption

This exemption establishes Real Property Tax Exemption for eligible conversions of Non-Residential Real Property to Mixed-Use Property in accordance with Section 485-a of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # IL 051-09.

Enacted 4/21/2009

    • Description of exemption 
        - Section 4.01 - RPTL Section 485-a 
    • Laws of New York State 
        - RPTL 485-a 
 
Application

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