-. 1:11;. i nitml Watts ll: pinion nt of ?fate oaths. - rim?- of foreign Vii-ions . . h. llmhington. Ill". 3072?!) October 5, 2015 REF 15-1054 Ms. Joan Ribaudo Receiver of Taxes Town of Somers 335 Route 202 Sonnets, NY 10589 RE: 1 Route 100 Katonah, ew York 10536 Parcel ID: 58.08-1-4 Dear Ms. Ribaudo: The Department of State?s Office of Foreign Missions authorizes the exemption from all taxes, other than those that represent charges for specific services rendered, associated with the ownership of. real preperty (?real estate taxes?), a vacant lot identified by the Parcel ID above, for the Government of the Republic of Angola, on the basis of reciprocity and the property?s authorized use for dipiomatic or consular purposes. Speci?cally, this property has been authorized by OFM for use as the residence of the Permanent Representative to the United Nations, (The property also includes nine adjacent lots in the Town of Yorktown.) The Government of the Republic of Angola has informed the Department of State that no portion of this property is or will be used for commerciai purposes. The effective date of the property?s eligibility for tax exemption is the date of the deed. In accordance with Designation and Determination No, under the Foreign Missions Act, dated annary 8, 2014, the determination of a foreign mission?s entitlement to an exemption from real estate taxes associated with the ownership of property on the basis of reciprocity and the property?s authorized use for diplomatic or consular purposes is committed to the sole discretion of the Department of State. This letter serves as of?cial notice that the property -2- deseribed above is entitled to an exemption from rea} estate taxes which your office is required to extend to the foreign mission. Therefore, it is necessary in exempt the real estate taxes that have been or will be assessed from the date the deed was signed and nuliify any existing tax liens? Thank you for your assistance. If your office has anyhuestions regarding this letter, piease contact my office at (202) 395-3500 extension 5 or at OFMPrepertyGEstategev. . Prepe y, Tax, Services, and Bene?ts cc: Government of the Republic of Angola Of?ce of Foreign Missions in New York Assessor's Manual, Volume 4, Exemption Administration Page 1 of 4 Department of Taxation and Finance Assessor's Manual, Volume 4, Exemption Administration Exemption Administration Manual - Part 1 U.S., Foreign Governments, and Interstate Agencies Section 4.04 - RPTL Section 418 Foreign Governments (Embassies) Exemption Code(s): 14200 Year Originally Enacted: 1955 Related Statutes: RPTL ??416, 490 Convention on the Privileges and Immunities of the United Nations, 13 SUMMARY: This exemption applies to two types of property owners: (1) a foreign government that is a member of the United Nations or similar international organization (de?ned in RPTL ?416) of which the United States is a member or (2) the principal resident representative (eg. an ambassador) of that government to such an organization. Property used exclusively as the of?ces or residence of such a representative or the of?ces of the staff of that representative is wholly exempt from taxation and is exempt, for certain purposes, from special ad valorem levies unless (1) special ad valorem levies or special assessments or (2) taxes on any taxable portion of the property become delinquent, in which case the exemption must not be granted until the arrears are paid in full. This exemption does not apply to levies made on a city?wide or borough-wide basis which are collectible with the real property tax. A. ELIGIBILITY REQUIREMENTS: 1. Ownership Requirements: Property must be owned either by a foreign government member of the United Nations or similar international organization (as de?ned in RPTL ?416) of which the United States is a member or by (2) the principal resident representative of that government to such an organization. 2. Property Location Requirements: None. 3. Property Use Requirements: Property must be used exclusively as the of?ces or residence of the principal resident representative or (2) the of?ces of the representative's staff. Any portion of the property not used exclusively for these purposes is subject to taxation. 4. Certification by State or Local Government: None required. ?le 9/18/2015 Assessor's Manual. Volume 4, Exemption Administration Page 2 of 4 54 Required Construction Start Date or Other Time Requirement: The exemption applies to any taxes and special ad valorem levies that become due and payable after the date the property is used for the purposes described above. B. LOCAL OPTION: No. C. LIMITATION 0N EXEMPTION: General School Special Special Municipal District Ad 2 Assessments Taxes Taxes Valorem 3 Tax 7 1. Amount No No No No limit limit limit exemption allowed 2. Duration No No No No limit limit limit exemption - allowed 3. Taxing Jurisdiction a. County Ex NA Tax or County Special Districts b. City Ex NA NA Tax c. Town or Ex NA Tax Town Special District d. Village Ex NA NA Tax e. School NA Ex NA NA District Ex-Exempt Tax-Taxable Applicable - Liable only for county and town charges for capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways. D. PAYMENTS IN LIEU OF TAXES: None required. E. CALCULATJON OF EXEMPTION: 1. General Municipal and School District Taxes: 100% of assessed value of portion(s) of property used exclusively for ?lez/r?f Local/Temp/ ELL 9f 1 8/2015 Assessor's Manual, Volume 4, Exemption Administration Page 3 of 4 purposes described in Property Use Requirements above. 2. Special Ad Valorem Levies and Special Assessments: a. Special Ad Valorem Levies: 100% of assessed value. The exemption applies to all levies imposed by counties, county special districts, towns, and town special districts except charges levied to pay for the capital costs of sewer systems, water supply systems, waterways and drainage improvements, and streets and highways. b. Special Assessments: No exemption allowed 3. CODING 0F EXEMPTION 0N ASSESSMENT ROLL: Description of Alternative Codes Code Possible 14200 Assessment Roll Section(s): Exempt (ARLM Section 8). NOTE: This code should not be used to identify property owned by the United Nations or similar international organization (RPTL ?416) or to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies. - FILING REQUIREMENTS (Owner or Occupant of Property): None. - REPORTING REQUIREMENTS (Assessor): None. - SIMILAR EXEMPTIONS: subject Statute Foreign governments Vienna Convention (consulates) on i Consular Relations, Art. 32 Foreign governments Vienna Convention (missions) on - Diplomatic Relations, Art. 23 United Nations RPTL ?416 United Nations Con Development District (NYC) 1 ?9613 Top of Page Table of Contents] Next Page Assessors? Manuats I ?le 9/ 1 8/2015 Assessor's Manual, Volume 4, Exemption Administration Page 4 of 4 Please send general questions or comments to Orpts Solutions Center. Updated: Jufy 25, 2072 9/ 1 8/20 1 Telephone OFFICE TOWN HOUSE (914) 277-3504 ANNEX FAX 337 ROUTE 202 SOMERS, NY 10539 (914}27743790 (ma?a! of gamete WESTCHESTER COUNTY. N.Y. June 2,2014 The Government of the Republic of Angola 747 Third Avenue New York, NY RE: Parcel #5813844 Re: Exemption Removal Dear Property Owner, The following exemption(s) has (have) been removed your property: Enhanced STAR Exemption (RP-425) Senior Exemption (RP-467) Veteran?s Exemption Basic STAR Exemption (RP-425) Persons with Disabilities and Limited Incomes Exemption Agricuitural Exemption (RP-3 05) Wholly Exemption The exemption(s) was (were) removed for the following reason(s): Property not being used as described in Exemption Administration Manual. (see attached) Renewai form not arked by May 1 Not entitled to War Veteran?s exemption Cold War only. No longer the primary residence of the owner(s) as per new deed. Death of property owner(s) Income limit exceeds $37,399 (gross) on 2013 tax return Income limit exceeds (adjusted gross) on 2012 tax return If you have any questions regafding this matter, please contact me at the number above. Sincerely, Iii-4mm Oi- Teresa A. Stegner, IAO Assessor TOWN OF SOMERS OFFICE 337 ROUTE 202 SOMERS, NY 10589 914-277 3504 Date: 6/2f2014 GOVERNMENT OF THE PEOPLES Parcel ID REPUBLIC OF ANGOLA 355200 58084?4 ??47 THIRD AVE. Acct 4214000 NEW YORK, NY i ROUTE ?00 GOOSIJOOSWOOIJ You are hereby noti?ed in accordance with the requirements of Section SIG-A of the Real Tax Law that the taxable status of the real property identi?ed above. under your ownership, has been changed as shown below: This property was changed from wholly exempt to taxable. The 2014 level of assessment (LOA) or uniform of value for the Town of Somers is: .1303 To equate your current year tentative assessment to a 511/2014 full market value, you must divide your assessment by the LOA. The actual tax change will not be known until the April 2015 Countle own tax bill and the September 201316 school tax bills are generated. (1) You may inspect public assessment records. They are open to public examination at the Town House Annex on the following schedule: Monday thru Friday between the hours of 9:00 am to 4:30 pm. The Assessor is normally in the office during regular business hours. She will also be in the office on the following dates and times: Thursday. June 12th from 4:30 pm to 8:00 pm. Saturday. June 14th from 1:00 pm to 5:00 pm by appointment only. (2) If you are not satis?ed with the assessment. a Complaint on Real Property Assessment. application RP-524. may be filed with the Board of Assessment Review. The application must be completed. including supporting documentation. and submitted to the assessors of?ce before the Board of Assessment Review meets on June 17th. 2014. The Board of Assessment Review will meet to hear complaints on June 17th. 2014 from 3:00 pm to 5:00 pm and from 6:00 pm to 8:00 pm. The meeting will be held at the Van Tasseil House, 100 Route 139; Somers. NY 10589. Applications and instructions on "Contesting. Your Assessment in NY State" are available in the assessor's office in the Town House Annex at 337' Route 202 Somers. NY10589 or on the internet at: (3) Judicial review of your assessment is available if you are dissatisfied with the determination made by the Board of Assessment Review.