New York Laws
Title 1 - Public Property
418 - Foreign Governments.

§ 418. Foreign governments. 1. Real property of a foreign
government which is a member of the United Nations or any world-wide
international organization as defined in section four hundred sixteen of
this chapter, the legal title to which stands in the name of such
foreign government or the principal resident representative or resident
representative with the rank of ambassador or minister plenipotentiary
of such foreign government to the United Nations or other such
world-wide international organization, used exclusively for the purposes
of maintaining offices or quarters, for such representatives, or offices
for the staff of such representatives, shall be exempt from taxation,
except levies made on a city-wide or borough-wide basis which are
collectible with the real property tax, and special ad valorem levies to
the extent provided in section four hundred ninety of this chapter. If
a portion only of any lot or building of any such government or
representative is used exclusively for the purposes herein described,
then such portion only shall be exempt and the remainder shall be
subject to taxation unless otherwise exempt from taxation by law. The
exemption granted by this section shall apply to taxes which become due
and payable after the date such property is used for the purposes herein
stated, and shall continue with respect to such property as long as it
remains the property of such government and is used for the purposes
herein stated and no longer.

2. If at any time (a) special ad valorem levies or special
assessments levied against the property or (b) taxes with respect to the
taxable portion of the property, if any, are in arrears, the exemption
granted herein shall not apply until the arrears are fully paid.