Business Investment Exemption

This exemption establishes Real Property Tax Exemption for commercial and industrial facilities that are constructed or improved after July 1, 1976 can be partially exempt from taxation and special ad valorem levies in accordance with Section 485-b of the New York State Real Property Tax Law and no action was taken by Niagara County legislature to amend or opt out of this exemption; therefore, it is in effect (Chapter 278 of the Laws of 1976).

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