Cornell Services

There are two tests to qualify for real estate tax exemption: exempt ownership and exempt use. Both must be met. So, even if Cornell owns the property, if it's not being used for educational purposes and properly reported, it will be taxable.

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.

So that your department and college don't 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.)

The point of contact for Cornell units to the Real Estate Department is Cynthia Kemp, phone 607.266.7873.