Form RP-4736: Southampton Hospitality Business Property Tax Exemption Application

Form RP-4736 is a specialized real property tax exemption application created specifically for hospitality businesses operating within the Town of Southampton, New York. Issued by the New York State Department of Taxation and Finance in coordination with local assessment authorities, this form allows qualifying hotel, motel, and similar lodging establishments to apply for a reduction or exemption on their real property tax assessment under the local law authorizing this incentive.

Unlike statewide exemption forms that apply broadly across New York, RP-4736 is tied to a specific municipal program adopted by Southampton. The exemption exists to encourage investment, renovation, or continued operation of hospitality properties within the town, recognizing that lodging businesses often carry higher assessed values due to their commercial use and visitor-driven revenue potential.

Who Needs This Form

This application is intended for owners or operators of hospitality business property located in Southampton who meet the eligibility criteria set out under the local exemption law. Typically, this includes hotels, inns, resorts, and similar short-term lodging facilities that have made qualifying improvements or that fall under the specific classification defined by the town’s assessing unit. If you’re unsure whether your property qualifies as a “hospitality business” under this local statute, it’s worth checking directly with the Southampton Assessor’s Office before submitting paperwork, since eligibility definitions can be narrower than they first appear.

Property owners who do not operate a hospitality business, or whose property sits outside Southampton’s jurisdiction, should not use this form. Other New York municipalities have their own local exemption applications, and using the wrong form can delay processing or result in an outright rejection.

When to File Form RP-4736

Real property tax exemption applications in New York generally follow the taxable status date set by the local municipality, which is often March 1 for many towns, though Southampton’s specific deadline should be confirmed with the town assessor since local dates can vary. Filing after the deadline typically means the exemption won’t apply until the following assessment year, so timing matters. Property owners planning renovations or new hospitality ventures should plan their filing well ahead of the cutoff rather than waiting until the last minute.

Completing the Form

RP-4736 is distributed as a fillable PDF with an AcroForm structure, meaning applicants can type directly into the form fields using standard PDF software rather than printing and handwriting responses. The form generally requires:

• Property identification information, including the tax map number and physical address
• Owner and business operator details
• A description of the hospitality use and any qualifying improvements or construction
• Supporting documentation such as cost records, permits, or certificates of occupancy, depending on what the local law requires
• Signature and certification confirming the accuracy of the submitted information

Because this exemption is administered locally, applicants should submit the completed form directly to the Southampton Assessor’s Office rather than to the state tax department, even though the state agency publishes the form template. Keeping copies of all submitted documentation is a good practice in case the assessor requests clarification or additional records during review.

Businesses that handle multiple types of New York tax filings alongside property matters may also find it useful to review other state forms relevant to their operations, such as the MTA surcharge return for transportation corporations or the related franchise tax return on capital stock, both of which follow similar state filing conventions even though they serve a different purpose. For businesses managing several New York tax obligations at once, understanding how these forms differ from local exemption applications like RP-4736 helps avoid confusion when tax season overlaps with property assessment deadlines. A related MTA surcharge form, Form CT-184-M, follows the same general franchise tax structure as CT-184.

If you operate a hospitality business in Southampton and believe your property may qualify, contacting the local assessor’s office early in the process is the most reliable way to confirm eligibility requirements, required attachments, and the current filing deadline before submitting Form RP-4736.