New York Laws
Title 2 - Private Property
488 - Retirement Systems.

New York Laws

RPT - Real Property Tax

Article 4 - Exemptions

Title 2 - Private Property

420-A - Nonprofit Organizations; Mandatory Class.

420-B - Nonprofit Organizations; Permissive Class.

420-C - Exemption From Local Real Property Taxation of Certain Low Income Housing Accommodations in a City Having a Population of One Million or More.

421-A - Affordable New York Housing Program.

421-B - Exemption of Certain Private Dwellings, Multiple Dwellings and Improvements From Local Taxation; Certain Cases.

421-C - Exemption of Certain New Multiple Dwellings From Local Taxation.

421-D - Exemption of Multiple Dwellings Financed by the New York State Housing Finance Agency From Local Taxation.

421-E - Exemption of Cooperative, Condominium, Homesteading and Rental Projects From Local Taxation.

421-F - Exemption of Capital Improvements to Residential Buildings and Certain New Construction.

421-FF - Exemption of Capital Improvements to Residential Buildings in Cities With a Population Between Twenty-Seven Thousand Five Hundred and Twenty-Eight Thousand Based Upon the Two Thousand Ten Federal Census.

421-G - Exemption From Local Taxation of Certain Multiple Dwellings.

421-H - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

421-H*2 - Exemption of Capital Improvements to Residential Buildings.

421-I - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

421-I*2 - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

421-J - Exemption of Capital Investment in Multiple Dwelling Buildings Within Certain Cities.

421-J*2 - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

421-K - Exemption of Certain Multiple Dwellings.

421-L - Exemption of Capital Improvements to Residential Buildings in Certain Towns.

421-M - Exemption of Certain New or Substantially Rehabilitated Multiple Dwellings From Local Taxation.

421-N - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

421-O - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

421-O*2 - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities.

422 - Not-for-Profit Housing Companies.

423 - Phase Out of Exemption for Redevelopment Company Projects Upon the Cessation of the Tax Exemption Granted Pursuant to Contract.

424 - Institute of Arts and Sciences.

425 - School Tax Relief (Star) Exemption.

425-A - Abatement of County Taxes in Special Assessing Units.

426 - Opera Houses.

427 - Performing Arts Buildings.

428 - Fraternal Organizations; Entire Net Income for Education and Relief of Members.

429 - Real Property Used for Professional Major League Sports.

430 - Interdenominational Centers.

432 - Theatrical Corporations Created by Act of Congress.

434 - Academies of Music.

436 - Officers of Religious Denominations.

438 - Trustees of a Hospital, Playground and Library; Hospital for Benefit of a City.

440 - Infant Homes.

442 - Soldiers Monument Corporations.

444 - Historical Societies.

444-A - Historical Property.

446 - Cemeteries.

450 - Agricultural Societies.

452 - Veterans Organizations.

454 - Indians.

455 - Exemption Option.

456 - Municipal Railroads.

457 - Exemption for First-Time Homebuyers of Newly Constructed Homes.

458 - Veterans.

458-A - Veterans; Alternative Exemption.

458-B - Exemption for Cold War Veterans.

458-C - Improvements to Property of Severely Injured Members of the Armed Forces of the United States.

459 - Persons Who Are Physically Disabled.

459-A - Improvements to Property Made Pursuant to the Americans With Disabilities Act of 1990.

459-B - Physically Disabled Crime Victims.

459-C - Persons With Disabilities and Limited Incomes.

460 - Clergy.

462 - Religious Corporations; Property Used for Residential Purposes.

464 - Incorporated Associations of Volunteer Firefighters.

466 - Volunteer Firefighters and Fire Companies in Villages.

466-A - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

466-A*2 - Volunteer Firefighters and Volunteer Ambulance Workers.

466-B - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Additional Counties.

466-C - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-C*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

466-C*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-C*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-C*5 - Volunteer Firefighters and Volunteer Ambulance Workers; Exemption.

466-C*6 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

466-C*7 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-D - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-D*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-D*3 - Volunteer Firefighters and Volunteer Ambulance Workers.

466-D*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

466-E - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-E*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-E*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-E*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-F - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-F*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-F*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

466-F*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-F*5 - Un-Remarried Spouses of Volunteer Firefighters or Volunteer Ambulance Workers Killed in the Line of Duty.

466-G - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-G*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-H - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-H*2 - Un-Remarried Spouses of Deceased Volunteer Firefighters or Volunteer Ambulance Workers.

466-I - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.

466-J - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

466-K - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.

467 - Persons Sixty-Five Years of Age or Over.

467-A - Partial Tax Abatement for Residential Real Property Held in the Cooperative or Condominium Form of Ownership in a City Having a Population of One Mill

467-B - Tax Abatement for Rent-Controlled and Rent Regulated Property Occupied by Senior Citizens or Persons With Disabilities.

467-C - Exemption for Property Owned by Certain Housing Companies or Sublessees of the Battery Park City Authority and Occupied by Senior Citizens or Persons With Disabilities.

467-D - Assessment Exemption for Certain Living Quarters Constructed to Be Occupied by a Senior Citizen or Disabled Individual.

467-E - Rebate for Owners or Tenant-Stockholders of One,two or Three Family Residences or Residential Property Held in the Condominium or Cooperative Form Of

467-F - Protective and Safety Devices Tax Abatement.

467-G - Rebate for Owners of Certain Real Property Seriously Damaged by the Severe Storm That Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a City Having a Population of One Million or More.

467-H - Partial Abatement for Certain Rebuilt Real Property Seriously Damaged by the Severe Storm That Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a City Having a Population of One Million or More.

467-I - Real Property Tax Abatement.

467-J - Exemption for Certain Residential Properties Located in Certain Counties.

467-K - Senior Citizen Longtime Resident Exemption.

467-K*2 - Exemption for Certain Residential Property Required to Participate in the Federal Flood Insurance Program.

467-L - Rebate for Owners of Certain Real Property in the City of New York.

468 - Fire Patrol and Salvage Corps.

469 - Assessment Exemption for Living Quarters for Parent or Grandparent.

470 - Exemption for Improvements to Real Property Meeting Certification Standards for Green Buildings.

472 - Pharmaceutical Societies.

474 - Dental Societies.

476-A - Railroad Passenger Stations.

477 - Tax Exemption for Industrial Waste Treatment Facilities.

477-A - Tax Exemption for Air Pollution Control Facilities.

478 - Tax Exemption for Off-Street Parking Facilities Providing Underground Shelters.

479 - Fallout Shelter Facilities.

480 - Forest and Reforested Lands.

480-A - Taxation of Forest Land.

481 - Taxation of Land Used for Agricultural Production.

482 - Quarantined Lands.

483 - Exemption From Taxation of Structures and Buildings Essential to the Operation of Agricultural and Horticultural Lands.

483-A - Farm Silos, Farm Feed Grain Storage Bins, Commodity Sheds, Bulk Milk Tanks and Coolers, and Manure Storage and Handling Facilities.

483-B - Historic Barns.

483-C - Temporary Greenhouses.

483-D - Farm or Food Processing Labor Camps or Commissaries.

483-E - Anaerobic Digestion Facilities.

484 - Urban Redevelopment Corporations and Companies.

485 - Nuclear Powered Electric Generating Facilities.

485-A - Residential-Commerical Urban Exemption Program.

485-B - Business Investment Exemption.

485-C - Exemption From Taxation of Real Property Used in Manufacture of Steel in Cities of Fifty Thousand or More Persons.

485-D - Water-Works Corporations.

485-E - Empire Zone Exemption.

485-F - Banking Development Districts.

485-G - Infrastructure Exemption.

485-H - Residential Investment Exemption; Certain Cities.

485-I - Residential Investment Exemption; Certain School Districts.

485-I*2 - Residential Investment Exemption; Certain Cities.

485-J - Residential Property Improvement Exemption; Certain Cities.

485-J*2 - Residential Investment Exemption; Certain Cities.

485-J*3 - Residential Investment Exemption; Certain Cities and School Districts.

485-J*4 - Residential Investment Exemption; Certain Cities.

485-J*5 - Residential Investment Exemption; Certain Cities.

485-K - Residential Investment Exemption; Certain School Districts.

485-L - Residential Property Improvement; Certain Towns.

485-L*2 - Residential Investment Exemption; Certain School Districts.

485-M - Residential Investment Exemption; Certain School Districts.

485-N - Residential-Commercial Exemption Program.

485-O - New Residential Property Exemption; Certain Cities.

485-P - Economic Transformation Area Exemption.

485-Q - Residential Investment Exemption; Certain Cities.

485-R - Residential Redevelopment Inhibited Property Exemption; Certain Cities.

485-S - Residential Reassessment Exemption.

485-S*2 - Residential Reassessment Exemption.

485-S*3 - Mixed Use Exemption Program for Villages.

485-T - Owner Occupied Residential Property Exemption Program.

485-U - Class One Reassessment Exemption.

485-V - Residential Revaluation Exemption.

485-V*2 - Residential and Mixed-Use Investment Exemption; Certain Cities and School Districts.

485-W - Newly Constructed Single-Family and Multi-Family Residential Exemption; Certain Villages.

486 - Non-Profit Medical and Dental Indemnity, or Hospital Service Corporations.

486-A - Non-Profit Corporations Operating as Health Maintenance Organizations.

487 - Exemption From Taxation for Certain Energy Systems.

487-A - Exemption From Taxation of Conservation Improvements to Certain Residential Premises.

488 - Retirement Systems.

488-A - Rehabilitation of Certain Class B Multiple Dwellings and Class a Multiple Dwellings Used for Single Room Occupancy.

489 - Exemption From Taxation of Alterations and Improvements to Multiple Dwellings to Eliminate Fire and Health Hazards; Abatement.