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Cornell University

Tax Exemption

The Real Estate Department must request tax exemption every year on every piece of exempt land owned by Cornell, anywhere. If an exemption renewal is not filed, or if the renewal application is incorrect, the land could be taxed. 

Getting Started:

So that your college, unit, or department do not end up paying taxes on real estate, please report the following to us:

  • Construction (any new building or major renovation off-campus).
  • Changes in use (e.g.; if you let an employee use a Cornell-owned house or apartment, or let the neighboring farmer plow 30 acres that you are not going to use this year, or you let an outside organization use space in a building, even if no rent is charged.)

Requirements:

  • Exempt ownership and exempt use
  • Provide the following information: Municipality in which property is located; tax parcel number; address of the building or land for which a change is requested