Exemptions from taxation.
The property of the
United States and of a State or Territory, county and municipality is exempt from taxation in nearly every State and Territory.
Other properties that are exempted in local tax laws are summarized as follows:
Household furniture up to $150, books, maps, charts, etc., except professional libraries, tools of trade up to $25, certain farm products, all school and church property.
Same as
Oregon.
Churches, cemeteries, charitable institutions, schools, and libraries; properties of widows and orphans up to $1,000 for a family, where total assessment does not exceed $2,000.
School and church property in actual use, property used exclusively for public or charitable purposes.
Growing crops, school and church property.
Real estate of schools and churches in actual use, public libraries.
Household furniture up to $500, property of honorably discharged soldiers and sailors up to $1,000, tools of trade up to $200, school and church property, parsonages up to $500, public libraries, private libraries up to $200, certain farm products.
Household furniture, books, maps, charts, etc., belonging to churches or charitable institutions, and all professional books, tools of mechanics or manufacturers in actual use, stock of manufactories on hand and imported merchandise, products of farms, vessels trading from ports of the
State, all school and church property.
Household property of widows with dependent families and cripples unable to perform manual labor up to $400, all public libraries, church and school property.
Public libraries, church and school property.
Household property up to $200, tools of trade, growing crops, books, school property, church property in actual use and not rented.
Church property in actual use, property of agricultural societies,
United States public buildings, cemeteries, and certain other public property.
Public libraries, school property (with land not to exceed 320 acres), church property in actual use.
Kitchen furniture and bedding, public libraries, private libraries up to $300, tools of trade up to $300, certain farm products, school property including residences of teachers and land up to 640 acres, church property in actual use.
Household furniture up to $200 for each family, private libraries up to $50 and all public libraries, sugar manufactories, school buildings including land not to exceed 5 acres, church property in actual use including land not exceeding 10 acres.
Articles manufactured in family for family use, public libraries, certain farm products, all church and school property.
Household furniture up to $500, public libraries, school and church property, and until 1899 certain specific manufacturing property.
Household furniture up to $200 for each family, libraries for benevolent or educational institutions, a mechanic's tools necessary for his business, certain farm products, vessels being constructed or repaired, school property, church property in use and parsonages up to $6,000 each.
Libraries of charitable or educational institutions, tools of mechanics or manufacturers' use by hand, all unsold farm products, school and church property.
Household furniture up to $1,000, all farming tools, mechanics' tools up to $300, public libraries, vessels engaged in foreign trade, school property, church property in actual use.
Household furniture, public libraries, private libraries up to $150, $200 of personal property besides special
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exemptions, church property in actual use and school property.
Each taxpayer entitled to exemption on $100 personal property selected by himself, public libraries, church and school property.
Household furniture up to $250, certain farm products, tools of trade, cemeteries, school and church property, and until 1900 certain specified manufactories.
Cemeteries, church property, school property including land not to exceed 1 acre in the city and 5 acres in the country.
Books of educational institutions, school property and church property in actual use.
Libraries of schools and charitable institutions, school and church property in actual use.
Household furniture of widows and orphans, property of educational institutions established by State laws, church property up to $5,000.
Certain farm products, school and church property.
Household furniture of firemen, soldiers and sailors up to $500, libraries of educational institutions, school and church property.
Public libraries, school and church property, mines and mining claims for ten years from date of location, irrigating ditches, canals and flumes, cemeteries.
New York.
Buildings erected for use of college, incorporated academy or other seminary of learning; buildings for public worship, school-houses, real and personal property of public libraries; all stocks owned by State, or literary or charitable institutions; personal estate of incorporate company not made liable to taxation; personal property and
real estate of clergymen up to $1,500; also many special exemptions.
Each taxpayer entitled to $25 exemption on personal property of his own selection, public libraries, property used exclusively for educational purposes, church property in actual use.
Books, maps, etc., church and school property.
Personal property up to $50, libraries of public institutions, church and school property, cemeteries.
Household furniture up to $300, books, maps, etc., church and school property.
Household furniture, books, maps, etc., tools of trade, products of manufactories, all products of farms except horses and cattle over four years old, water craft, property of all free schools, church property in actual use.
School property and endowments, buildings and personal estates of incorporated charitable institutions, church buildings in use, and ground not to exceed 1 acre.
Household furniture up to $100, all necessary school and church buildings and grounds not leased.
Household furniture up to $25; all books, etc., belonging to charitable, religious, or educational societies, school property, church buildings in actual use, and parsonages.
Personal property to the value of $1,000, articles manufactured from the products of the
State in the hands of the manufacturers, all growing crops and unsold farm products, school and church property.
Household furniture up to $250, books, maps, etc., school and church property.
Household furniture up to $500, libraries, tools of mechanics and farmers, machinery of manufactories, hay and grain sufficient to winter stock, school and church property.
Public libraries and libraries of ministers, all farm products in hand of producer, church and school property.
Each taxable entitled to $300 exemption from total valuation, free and school libraries, church property up to $5,000, public schools, cemeteries,
fire engines.
Public and family libraries, unsold products of preceding year of manufactories and farms, colleges, academies, free schools, church property in use, parsonages and furniture.
Kitchen furniture, all libraries, growing crops, school property with land not exceeding 40 acres, church property in actual use.
Public libraries, church and school property.
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