New York Laws
RPT - Real Property Tax
Article 4 - Exemptions

414 - Public Housing, Publicly Assisted Housing and Limited-Profit Nursing Homes. - § 414. Public housing, publicly assisted housing and limited-profit nursing...

416 - United Nations. - § 416. United Nations. Real property owned by the United...

418 - Foreign Governments. - § 418. Foreign governments. 1. Real property of a foreign...

Title 2 - Private Property

420-A - Nonprofit Organizations; Mandatory Class. - (b) Real property such as specified in paragraph (a) of...

420-B - Nonprofit Organizations; Permissive Class. - (b) No local law, ordinance or resolution adopted pursuant to...

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. - (1) The term "persons and families of low income" shall...

421-A - Affordable New York Housing Program. - (A) except as otherwise provided herein there shall be full...

421-B - Exemption of Certain Private Dwellings, Multiple Dwellings and Improvements From Local Taxation; Certain Cases. - (b) Within a city having a population of one million...

421-C - Exemption of Certain New Multiple Dwellings From Local Taxation. - § 421-c. Exemption of certain new multiple dwellings from local...

421-D - Exemption of Multiple Dwellings Financed by the New York State Housing Finance Agency From Local Taxation. - (b) Such local law may also provide that the eligible...

421-E - Exemption of Cooperative, Condominium, Homesteading and Rental Projects From Local Taxation. - § 421-e. Exemption of cooperative, condominium, homesteading and rental projects...

421-F - Exemption of Capital Improvements to Residential Buildings and Certain New Construction. - (i) The extent of such exemption shall be decreased by...

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. - (a) The extent of such exemption shall be decreased by...

421-G - Exemption From Local Taxation of Certain Multiple Dwellings. - (a) "Aggregate floor area" shall mean the sum of the...

421-H - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

421-H*2 - Exemption of Capital Improvements to Residential Buildings. - (b) No such exemption shall be granted for reconstruction, alterations...

421-I - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

421-I*2 - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

421-J - Exemption of Capital Investment in Multiple Dwelling Buildings Within Certain Cities. - (b) No such exemption shall be granted for construction, reconstruction,...

421-J*2 - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

421-K - Exemption of Certain Multiple Dwellings. - (i) The extent of such exemption shall be decreased by...

421-L - Exemption of Capital Improvements to Residential Buildings in Certain Towns. - (i) The extent of such exemption shall be decreased by...

421-M - Exemption of Certain New or Substantially Rehabilitated Multiple Dwellings From Local Taxation. - (b) As used in this section, the term "benefit area"...

421-N - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

421-O - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

421-O*2 - Exemption of Capital Improvements to Multiple Dwelling Buildings Within Certain Cities. - (i) The extent of such exemption shall be decreased by...

422 - Not-for-Profit Housing Companies. - (b) If any portion of such real property of such...

423 - Phase Out of Exemption for Redevelopment Company Projects Upon the Cessation of the Tax Exemption Granted Pursuant to Contract. - (a) in each year by an amount not more than...

424 - Institute of Arts and Sciences. - § 424. Institute of arts and sciences. Real property which...

425 - School Tax Relief (Star) Exemption. - (b) Base figure. Subject to the adjustments prescribed below, the...

425-A - Abatement of County Taxes in Special Assessing Units. - (b) The general county tax extended on an eligible parcel...

426 - Opera Houses. - § 426. Opera houses. Real property owned by any corporation...

427 - Performing Arts Buildings. - § 427. Performing arts buildings. Real property owned by any...

428 - Fraternal Organizations; Entire Net Income for Education and Relief of Members. - § 428. Fraternal organizations; entire net income for education and...

429 - Real Property Used for Professional Major League Sports. - § 429. Real property used for professional major league sports....

430 - Interdenominational Centers. - § 430. Interdenominational centers. 1. Real property owned by a...

432 - Theatrical Corporations Created by Act of Congress. - § 432. Theatrical corporations created by act of congress. 1....

434 - Academies of Music. - § 434. Academies of music. The financial board of any...

436 - Officers of Religious Denominations. - (2) An exemption may be granted pursuant to this section...

438 - Trustees of a Hospital, Playground and Library; Hospital for Benefit of a City. - § 438. Trustees of a hospital, playground and library; hospital...

440 - Infant Homes. - § 440. Infant homes. Real property owned by any infant...

442 - Soldiers Monument Corporations. - § 442. Soldiers monument corporations. Real property owned by a...

444 - Historical Societies. - § 444. Historical societies. Real property owned by a historical...

444-A - Historical Property. - (b) No such exemption shall be granted for such alterations...

446 - Cemeteries. - § 446. Cemeteries. 1. Real property actually and exclusively used...

450 - Agricultural Societies. - § 450. Agricultural societies. Real property owned by an agricultural...

452 - Veterans Organizations. - (b) If a portion of such real property is actually...

454 - Indians. - § 454. Indians. The real property in any Indian reservation...

455 - Exemption Option. - § 455. Exemption option. Notwithstanding any provision of this title...

456 - Municipal Railroads. - § 456. Municipal railroads. Real property held and used for...

457 - Exemption for First-Time Homebuyers of Newly Constructed Homes. - (b) A first-time homebuyer who either as part of the...

458 - Veterans. - (1) Such property shall be assessed in the same manner...

458-A - Veterans; Alternative Exemption. - (a) "Period of war" means the Spanish-American war; the Mexican...

458-B - Exemption for Cold War Veterans. - (a) "Cold War veteran" means a person, male or female,...

458-C - Improvements to Property of Severely Injured Members of the Armed Forces of the United States. - (b) No exemption shall be granted for alterations, installations, or...

459 - Persons Who Are Physically Disabled. - § 459. Persons who are physically disabled. 1. After a...

459-A - Improvements to Property Made Pursuant to the Americans With Disabilities Act of 1990. - (b) No exemption shall be granted for alterations, installations or...

459-B - Physically Disabled Crime Victims. - § 459-b. Physically disabled crime victims. 1. Where the resident...

459-C - Persons With Disabilities and Limited Incomes. - (b) Any local law or resolution adopted pursuant to paragraph...

460 - Clergy. - (2) An exemption may be granted pursuant to this section...

462 - Religious Corporations; Property Used for Residential Purposes. - § 462. Religious corporations; property used for residential purposes. In...

464 - Incorporated Associations of Volunteer Firefighters. - (a) housing, storage, repair and testing of fire department vehicles...

466 - Volunteer Firefighters and Fire Companies in Villages. - § 466. Volunteer firefighters and fire companies in villages. Upon...

466-A - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties. - (a) the applicant resides in the city, town or village...

466-A*2 - Volunteer Firefighters and Volunteer Ambulance Workers. - (a) the applicant resides in the city, town or village...

466-B - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Additional Counties. - (a) the applicant resides in the city, town or village...

466-C - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town, village or...

466-C*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties. - (a) the applicant resides in the city, town, or village...

466-C*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-C*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-C*5 - Volunteer Firefighters and Volunteer Ambulance Workers; Exemption. - (a) the applicant resides in the city, town or village...

466-C*6 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties. - (a) the applicant resides in the town which is served...

466-C*7 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-D - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town, village or...

466-D*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-D*3 - Volunteer Firefighters and Volunteer Ambulance Workers. - (a) the applicant resides in the city, town or village...

466-D*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties. - (a) the applicant resides in the city, town, or village...

466-E - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-E*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town, village or...

466-E*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town, village or...

466-E*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-F - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town, village or...

466-F*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-F*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties. - (a) the applicant resides in the city, town, or village...

466-F*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-F*5 - Un-Remarried Spouses of Volunteer Firefighters or Volunteer Ambulance Workers Killed in the Line of Duty. - * § 466-f. Un-remarried spouses of volunteer firefighters or volunteer...

466-G - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-G*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-H - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town, school district...

466-H*2 - Un-Remarried Spouses of Deceased Volunteer Firefighters or Volunteer Ambulance Workers. - * § 466-h. Un-remarried spouses of deceased volunteer firefighters or...

466-I - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties. - (a) the applicant resides in the city, town, or village...

466-J - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

466-K - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County. - (a) the applicant resides in the city, town or village...

467 - Persons Sixty-Five Years of Age or Over. - (b) (1) Any local law, ordinance or resolution adopted pursuant...

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 - (a) "Applicant" means the board of managers of a condominium...

467-B - Tax Abatement for Rent-Controlled and Rent Regulated Property Occupied by Senior Citizens or Persons With Disabilities. - (i) the "adjusted gross income" for federal income tax purposes...

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. - (1) the "adjusted gross income" for federal income tax purposes...

467-D - Assessment Exemption for Certain Living Quarters Constructed to Be Occupied by a Senior Citizen or Disabled Individual. - (a) the zoning ordinance of such town in which such...

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 - (2) the property must serve as the primary residence of...

467-F - Protective and Safety Devices Tax Abatement. - (a) where purchase and installation requiring anchoring by screws or...

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. - (1) during the period beginning on the first of November,...

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. - (1) an abatement was granted to a property that was...

467-I - Real Property Tax Abatement. - § 467-i. Real property tax abatement. An eligible building shall...

467-J - Exemption for Certain Residential Properties Located in Certain Counties. - § 467-j. Exemption for certain residential properties located in certain...

467-K - Senior Citizen Longtime Resident Exemption. - (1) the property is a one-, two- or three-family residential...

467-K*2 - Exemption for Certain Residential Property Required to Participate in the Federal Flood Insurance Program. - (a) the property must be located in a special flood...

467-L - Rebate for Owners of Certain Real Property in the City of New York. - (i) a rebate that was granted to an owner who...

468 - Fire Patrol and Salvage Corps. - § 468. Fire patrol and salvage corps. Real property owned...

469 - Assessment Exemption for Living Quarters for Parent or Grandparent. - (a) The property is within the geographical area in which...

470 - Exemption for Improvements to Real Property Meeting Certification Standards for Green Buildings. - § 470. Exemption for improvements to real property meeting certification...

472 - Pharmaceutical Societies. - § 472. Pharmaceutical societies. 1. Real property from which no...

474 - Dental Societies. - § 474. Dental societies. Real property from which no income...

476-A - Railroad Passenger Stations. - § 476-a. Railroad passenger stations. Each railroad passenger station in...

477 - Tax Exemption for Industrial Waste Treatment Facilities. - § 477. Tax exemption for industrial waste treatment facilities. 1....

477-A - Tax Exemption for Air Pollution Control Facilities. - § 477-a. Tax exemption for air pollution control facilities. 1....

478 - Tax Exemption for Off-Street Parking Facilities Providing Underground Shelters. - § 478. Tax exemption for off-street parking facilities providing underground...

479 - Fallout Shelter Facilities. - § 479. Fallout shelter facilities. 1. Any real property constructed,...

480 - Forest and Reforested Lands. - (a) "Eligible tract" means a tract of forest land of...

480-A - Taxation of Forest Land. - (a) "Approved management plan" shall mean: (i) a plan approved...

481 - Taxation of Land Used for Agricultural Production. - § 481. Taxation of land used for agricultural production. Notwithstanding...

482 - Quarantined Lands. - § 482. Quarantined lands. Whenever the state takes possession of...

483 - Exemption From Taxation of Structures and Buildings Essential to the Operation of Agricultural and Horticultural Lands. - (a) Notwithstanding any limitations contained in section five hundred fifty...

483-A - Farm Silos, Farm Feed Grain Storage Bins, Commodity Sheds, Bulk Milk Tanks and Coolers, and Manure Storage and Handling Facilities. - § 483-a. Farm silos, farm feed grain storage bins, commodity...

483-B - Historic Barns. - (i) The extent of such exemption shall be decreased by...

483-C - Temporary Greenhouses. - § 483-c. Temporary greenhouses. 1. For purposes of this section,...

483-D - Farm or Food Processing Labor Camps or Commissaries. - § 483-d. Farm or food processing labor camps or commissaries....

483-E - Anaerobic Digestion Facilities. - § 483-e. Anaerobic digestion facilities. 1. Structures permanently affixed to...

484 - Urban Redevelopment Corporations and Companies. - § 484. Urban redevelopment corporations and companies. Real property owned...

485 - Nuclear Powered Electric Generating Facilities. - (b) The base amount shall be the taxes levied against...

485-A - Residential-Commerical Urban Exemption Program. - (a) "Municipality" means any town, city or village except for...

485-B - Business Investment Exemption. - (ii) In any year in which a change in level...

485-C - Exemption From Taxation of Real Property Used in Manufacture of Steel in Cities of Fifty Thousand or More Persons. - § 485-c. Exemption from taxation of real property used in...

485-D - Water-Works Corporations. - § 485-d. Water-works corporations. Real property situated in a city...

485-E - Empire Zone Exemption. - (b) For exemptions commencing in the first seven years from...

485-F - Banking Development Districts. - (i) If there is subsequent alteration, construction, installation, or improvement...

485-G - Infrastructure Exemption. - § 485-g. Infrastructure exemption. 1. A county, city, town or...

485-H - Residential Investment Exemption; Certain Cities. - (ii) In any year in which a change in level...

485-I - Residential Investment Exemption; Certain School Districts. - (ii) In any year in which a change in level...

485-I*2 - Residential Investment Exemption; Certain Cities. - (ii) In any year in which a change in level...

485-J - Residential Property Improvement Exemption; Certain Cities. - (ii) The following table shall illustrate the computation of the...

485-J*2 - Residential Investment Exemption; Certain Cities. - (ii) In any year in which a change in level...

485-J*3 - Residential Investment Exemption; Certain Cities and School Districts. - (ii) In any year in which a change in level...

485-J*4 - Residential Investment Exemption; Certain Cities. - (ii) In any year in which a change in level...

485-J*5 - Residential Investment Exemption; Certain Cities. - (ii) In any year in which a change in level...

485-K - Residential Investment Exemption; Certain School Districts. - (ii) In any year in which a change in level...

485-L - Residential Property Improvement; Certain Towns. - (ii) The following table illustrates the computation of the tax...

485-L*2 - Residential Investment Exemption; Certain School Districts. - (ii) In any year in which a change in level...

485-M - Residential Investment Exemption; Certain School Districts. - (ii) In any year in which a change in level...

485-N - Residential-Commercial Exemption Program. - (a) "Applicant" means any person obligated to pay real property...

485-O - New Residential Property Exemption; Certain Cities. - (ii) Construction of Qualified LEED Certified New Residential Structures Percentage...

485-P - Economic Transformation Area Exemption. - (b) The exemption so authorized shall be for a term...

485-Q - Residential Investment Exemption; Certain Cities. - (ii) In any year in which a change in level...

485-R - Residential Redevelopment Inhibited Property Exemption; Certain Cities. - (a) "Redevelopment inhibited property" shall mean a residential property that...

485-S - Residential Reassessment Exemption. - (i) The property must be a one-, two-, or three-family...

485-S*2 - Residential Reassessment Exemption. - (i) The property must be a one-, two-, or three-family...

485-S*3 - Mixed Use Exemption Program for Villages. - (a) "Applicant" means any person obligated to pay real property...

485-T - Owner Occupied Residential Property Exemption Program. - (a) "Applicant" means any person obligated to pay real property...

485-U - Class One Reassessment Exemption. - (ii) Any increase in the assessment of a property due...

485-V - Residential Revaluation Exemption. - (i) The property must be a residential property, provided that...

485-V*2 - Residential and Mixed-Use Investment Exemption; Certain Cities and School Districts. - (b) "construction" means the creation, modernization, rehabilitation, expansion or other...

485-W - Newly Constructed Single-Family and Multi-Family Residential Exemption; Certain Villages. - (ii) Such exemption shall apply solely to the increase in...

486 - Non-Profit Medical and Dental Indemnity, or Hospital Service Corporations. - § 486. Non-profit medical and dental indemnity, or hospital service...

486-A - Non-Profit Corporations Operating as Health Maintenance Organizations. - § 486-a. Non-profit corporations operating as health maintenance organizations. Real...

487 - Exemption From Taxation for Certain Energy Systems. - (a) "Solar or wind energy equipment" means collectors, controls, energy...

487-A - Exemption From Taxation of Conservation Improvements to Certain Residential Premises. - § 487-a. Exemption from taxation of conservation improvements to certain...

488 - Retirement Systems. - § 488. Retirement systems. Real property owned by a retirement...

488-A - Rehabilitation of Certain Class B Multiple Dwellings and Class a Multiple Dwellings Used for Single Room Occupancy. - (i) any class B multiple dwelling; (ii) any class A...

489 - Exemption From Taxation of Alterations and Improvements to Multiple Dwellings to Eliminate Fire and Health Hazards; Abatement. - (1) conversion of buildings or structures on such property to...

Title 2-A - Railroad Real Property of Intrastate Railroad Companies

489-A - Legislative Declaration. - § 489-a. Legislative declaration. It is hereby found and declared...

489-B - Definitions. - § 489-b. Definitions. When used in this title, unless otherwise...

489-C - Assessment of Real Property of Railroads. - § 489-c. Assessment of real property of railroads. 1. The...

489-D - Exemption of Railroad Real Property From Taxation. - § 489-d. Exemption of railroad real property from taxation. 1....

489-E - Railroad Ceiling. - (1) Determine (a) the system reproduction cost in accordance with...

489-F - Relationships Among Elements Used in Computation of Railroad Ceiling. - (1) System reproduction cost, local reproduction cost and the state...

489-G - System Reproduction Cost. - (b) Such increased depreciation pursuant to paragraph (a) of this...

489-H - Average Railway Earnings. - (a) Ascertain so far as may be practicable the revenues...

489-I - Earnings Ratio. - § 489-i. Earnings ratio. The commissioner shall determine the earnings...

489-J - Exemption Factor. - (Percent) (Percent) 10 0 9 5 8 10 7 15...

489-K - Unadjusted Local Reproduction Cost and Local Reproduction Cost. - (a) Ascertain in each assessing unit the cost of reproduction...

489-L - State Equalization Rate. - § 489-l. State equalization rate. 1. In determining railroad ceilings,...

489-M - Railroad Real Property Used for Transportation Purposes. - § 489-m. Railroad real property used for transportation purposes. In...

489-N - Tentative Determination of Railroad Ceiling; Notice, Complaints and Hearing. - § 489-n. Tentative determination of railroad ceiling; notice, complaints and...

489-O - Final Determination of Railroad Ceiling; Certificate. - § 489-o. Final determination of railroad ceiling; certificate. 1. After...

489-P - Application of Railroad Ceiling; Computation of Exemption. - § 489-p. Application of railroad ceiling; computation of exemption. 1....

489-Q - Reports to Commissioner. - § 489-q. Reports to commissioner. Each railroad company shall furnish...

489-R - Inspection of Accounts and Property of Railroad Companies. - § 489-r. Inspection of accounts and property of railroad companies....

489-S - Estimated Railroad Ceiling. - § 489-s. Estimated railroad ceiling. Upon application of a county,...

489-T - Inapplicability of Title. - * § 489-t. Inapplicability of title. The provisions of this...

489-U - Inapplicability of Title. - § 489-u. Inapplicability of title. The provisions of this title...

489-V - Capital Improvements to Railroad Property. - (a) "Completed capital project" shall mean a capital project which...

489-W - Railroad Ceiling; Transitional Adjustment. - (a) Ceilings for assessment rolls filed in two thousand three...

Title 2-B - Railroad Real Property of Interstate Railroad Companies

489-AA - Legislative Declaration. - § 489-aa. Legislative declaration. It is hereby found and declared...

489-BB - Definitions. - § 489-bb. Definitions. When used in this title, unless otherwise...

489-CC - Assessment of Real Property of Railroads. - § 489-cc. Assessment of real property of railroads. 1. The...

489-DD - Exemption of Railroad Real Property From Taxation. - § 489-dd. Exemption of railroad real property from taxation. 1....

489-EE - Railroad Ceiling. - § 489-ee. Railroad ceiling. A railroad ceiling for the railroad...

489-FF - Average Railway Revenues and Expenses. - (a) Ascertain so far as may be practicable the revenues...

489-GG - Ratio. - § 489-gg. Ratio. The commissioner shall compute to the nearest...

489-HH - Economic Factor. - (b) Notwithstanding the provisions of subdivision (a) of this section,...

489-II - Local Reproduction Cost. - (a) Ascertain in each assessing unit the cost of reproduction...

489-JJ - State Equalization Rate. - § 489-jj. State equalization rate. 1. In determining railroad ceilings,...

489-KK - Tentative Determination of Railroad Ceiling; Notice, Complaints and Hearing. - § 489-kk. Tentative determination of railroad ceiling; notice, complaints and...

489-LL - Final Determination of Railroad Ceiling; Certificate. - § 489-ll. Final determination of railroad ceiling; certificate. 1. After...

489-MM - Application of Railroad Ceiling; Computation of Exemption. - § 489-mm. Application of railroad ceiling; computation of exemption. 1....

489-NN - Reports to State Board. - (a) A copy of all income, profit and loss and...

489-OO - Inspection of Accounts and Property of Railroad Companies. - § 489-oo. Inspection of accounts and property of railroad companies....

489-PP - Estimated Railroad Ceiling. - § 489-pp. Estimated railroad ceiling. Upon application of a county,...

489-QQ - Determination of Railroad Ceilings for Certain Railroads in Transition. - § 489-qq. Determination of railroad ceilings for certain railroads in...

489-RR - Inapplicability of Title. - * § 489-rr. Inapplicability of title. The provisions of this...

489-SS - Inapplicability of Title. - § 489-ss. Inapplicability of title. The provisions of this title...

Title 2-C - Tax Exemption for Certain Industrial and Commercial Properties in a City of One Million or More Persons

489-AAA - Definitions. - § 489-aaa. Definitions. When used in this title: 1. "Applicant"...

489-BBB - Industrial and Commercial Incentive Board. - § 489-bbb. Industrial and commercial incentive board. Any city of...

489-CCC - Functions, Powers and Duties of the Board; Annual Designation of Exemption Areas and Restricted Commercial Uses. - (a) to receive and review applications for certificates of eligibility...

489-DDD - Real Property Tax Exemption. - (a) In the case of an applicant who has completed...

489-EEE - Applications for Certificates of Eligibility. - (b) In the case of an application for construction or...

489-FFF - Approval of Tax Exemption. - § 489-fff. Approval of tax exemption. On completion of the...

489-GGG - Continuation of Tax Exemption; Termination of Tax Exemption. - § 489-ggg. Continuation of tax exemption; termination of tax exemption....

489-HHH - Extension of Time for Completion. - § 489-hhh. Extension of time for completion. Where an applicant...

489-III - Prior Certificates of Eligibility. - § 489-iii. Prior certificates of eligibility. Any project for which...

Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons

489-AAAA - Definitions. - (b) For purposes of computing the exemption pursuant to subdivision...

489-BBBB - Power to Enact Local Law; Real Property Tax Exemption; Deferral of Tax Payments. - (b) Notwithstanding paragraph (a) of this subdivision, a recipient who...

489-CCCC - Temporary Commercial Incentive Area Boundary Commission; Classes of Area; Excluded Areas. - (b) Not later than October first of each year when...

489-DDDD - Eligibility for Benefits. - (b) Notwithstanding paragraph (a) of this subdivision, an applicant may...

489-EEEE - Application for Certificate of Eligibility. - § 489-eeee. Application for certificate of eligibility. 1. Application for...

489-FFFF - Reporting Requirement; Termination of Benefits. - § 489-ffff. Reporting requirement; termination of benefits. 1. Upon approval...

489-GGGG - Conversion of Property. - (a) a recipient of a certificate of eligibility for industrial...

489-HHHH - Administration of the Benefit Program. - (a) To publicize the availability of benefits pursuant to this...

489-IIII - Code Violations; Suspension or Termination of Benefits. - § 489-iiii. Code violations; suspension or termination of benefits. A...

489-JJJJ - Tax Lien; Interest Rate. - § 489-jjjj. Tax lien; interest rate. 1. All taxes plus...

489-KKKK - Penalties for Non-Compliance, False Statements and Omissions. - § 489-kkkk. Penalties for non-compliance, false statements and omissions. 1....

489-LLLL - Participation of Minority and Women-Owned Business Enterprises. - § 489-llll. Participation of minority and women-owned business enterprises. A...

Title 2-E - Tax Exemption for Certain Construction Work on Mixed-Use Property in Cities Having a Population of One Million or More

489-AAAAA - Definitions. - § 489-aaaaa. Definitions. When used in this title: 1. "Aggregate...

489-BBBBB - Real Property Tax Exemption. - § 489-bbbbb. Real property tax exemption. 1. Within the mixed-use...

489-CCCCC - Eligibility for Benefits. - (a) a statement that within the seven years immediately preceding...

489-DDDDD - Application for Certificate of Eligibility. - § 489-ddddd. Application for certificate of eligibility. 1. Application for...

489-EEEEE - Reporting Requirement; Termination of Benefits. - § 489-eeeee. Reporting requirement; termination of benefits. 1. Upon approval...

489-FFFFF - Conversion of Property. - § 489-fffff. Conversion of property. 1. Any recipient whose property...

489-GGGGG - Administration of the Benefit Program. - § 489-ggggg. Administration of the benefit program. The department of...

489-HHHHH - Tax Lien; Interest Rate. - § 489-hhhhh. Tax lien; interest rate. All taxes plus interest...

489-IIIII - Penalties for Non-Compliance, False Statements and Omissions. - § 489-iiiii. Penalties for non-compliance, false statements and omissions. 1....

Title 2-F - Abatement of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons

489-AAAAAA - Definitions. - § 489-aaaaaa. Definitions. When used in this title: 1. "Commercial...

489-BBBBBB - Power to Enact Local Law; Industrial and Commercial Real Property Tax Abatement. - (b) Initial tax on building or structure. (i) Determination of...

489-CCCCCC - Eligibility for Benefits. - (a) No later than four years from the date of...

489-DDDDDD - Applying for Benefits. - (b) Application content. The preliminary and final applications shall be...

489-EEEEEE - Reporting Requirement. - (a) converting square footage within property that is the subject...

489-FFFFFF - Conversion of Property. - (a) Any applicant whose property has been granted a tax...

489-GGGGGG - Temporary Commercial Incentive Area Boundary Commission; Designation of Special Commercial Abatement Areas; Excluded and Renovation Areas. - (b) In years when special commercial abatement areas are to...

489-HHHHHH - Administration of the Benefit Program. - (b) any property for which benefits have been granted for...

489-IIIIII - Code Violations; Suspension, Termination or Revocation of Benefits. - § 489-iiiiii. Code violations; suspension, termination or revocation of benefits....

489-JJJJJJ - Penalties for Non-Compliance, False Statements and Omissions. - § 489-jjjjjj. Penalties for non-compliance, false statements and omissions. Denial,...

489-KKKKKK - Participation of Minority and Women-Owned Business Enterprises. - § 489-kkkkkk. Participation of minority and women-owned business enterprises. A...

Title 3 - Miscellaneous Provisions

490 - Exemption From Special Ad Valorem Levies and Special Assessments. - § 490. Exemption from special ad valorem levies and special...

491 - Conservation Easement Agreement Exemption; Certain Towns. - (b) A town having a population of not less than...

491*2 - Conservation Easement Agreement Exemption; Certain Towns. - (b) Upon receipt of such proposal, the town board shall...

491-A - Conservation Easement Agreement Exemption; Certain Towns. - (b) Upon receipt of such proposal, the town board shall...

491-A*2 - Conservation Easement Agreement Exemption; Certain Towns. - (b) A town having a population of not less than...

491-B - Conservation Easement Agreement Exemption; Certain Towns. - (b) Upon receipt of such proposal, the town board shall...

491-B*2 - Conservation Easement Agreement Exemption; Certain Towns. - (b) A town having a population of not less than...

492 - Ascertainment of Amount of Special Assessment in Certain Cases. - § 492. Ascertainment of amount of special assessment in certain...

494 - Taxation of Exempt Property Upon Transfer of Title or Possession in Certain Instances. - § 494. Taxation of exempt property upon transfer of title...

494-A - Exemption From Taxation of Property Upon Transfer of Title in Certain Instances. - § 494-a. Exemption from taxation of property upon transfer of...

495 - Exemption Reports. - § 495. Exemption reports. 1. Whenever a county, city, town,...

496 - Voluntary Renunciation of an Exemption. - (a) For each assessment roll on which the renounced exemption...

497 - Construction of Certain Local Option Provisions in Exemption Statutes. - § 497. Construction of certain local option provisions in exemption...

Title 4 - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons

499-A - Definitions. - § 499-a. Definitions. When used in this title, the following...

499-B - Real Property Tax Abatement. - (a) for each of the first three years of the...

499-C - Eligibility Requirements. - (a) the landlord enters into a lease for eligible premises...

499-D - Application for Certificate of Abatement. - § 499-d. Application for certificate of abatement. 1. Application for...

499-E - Enforcement and Administration. - § 499-e. Enforcement and administration. The department of finance shall...

499-F - Reporting Requirements; Revocation of Abatements. - (a) the landlord or the tenant receiving abatement pursuant to...

499-G - Tax Lien; Interest and Penalty. - § 499-g. Tax lien; interest and penalty. All taxes, with...

499-H - Confidentiality. - § 499-h. Confidentiality. 1. Except in accordance with a proper...

Title 4-A - Tax Abatement for Certain Commercial Properties in a City of One Million or More Persons

499-AA - Definitions. - (b) In addition to the abatement zone set forth in...

499-BB - Real Property Tax Abatement. - (a) for each of the first three years of the...

499-CC - Eligibility Requirements. - (a) the landlord enters into a lease for eligible premises...

499-DD - Application for Certificate of Abatement. - § 499-dd. Application for certificate of abatement. 1. Application for...

499-EE - Enforcement and Administration. - § 499-ee. Enforcement and administration. The department of finance shall...

499-FF - Reporting Requirements; Revocation of Abatements. - (a) the landlord or the tenant receiving abatement pursuant to...

499-GG - Tax Lien; Interest and Penalty. - § 499-gg. Tax lien; interest and penalty. All taxes, with...

499-HH - Confidentiality. - § 499-hh. Confidentiality. 1. Except in accordance with a proper...

Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons

499-AAA - Definitions. - § 499-aaa. Definitions. When used in this title, the following...

499-BBB - Real Property Tax Abatement. - (b) The total amount of such tax abatement commencing on...

499-CCC - Application for Tax Abatement. - (a) The name and address of the applicant and the...

499-DDD - Continuing Requirements. - § 499-ddd. Continuing requirements. The tax abatement shall be conditioned...

499-EEE - Revocation of Tax Abatement. - (a) an applicant has failed to comply with a requirement...

499-FFF - Enforcement and Administration. - (a) to apply a tax abatement; (b) to revoke all...

499-GGG - Tax Lien and Interest. - § 499-ggg. Tax lien and interest. All taxes, with interest,...

Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement for Certain Properties in a City of One Million or More Persons

499-AAAA - Definitions. - § 499-aaaa. Definitions. When used in this title, the following...

499-BBBB - Real Property Tax Abatement. - (a) if the solar electric generating system is placed in...

499-CCCC - Application for Tax Abatement. - (a) The name and address of the applicant and the...

499-DDDD - Continuing Requirements. - § 499-dddd. Continuing requirements. The tax abatement shall be conditioned...

499-EEEE - Revocation of Tax Abatement. - (a) an applicant has failed to comply with a requirement...

499-FFFF - Enforcement and Administration. - (a) to apply a tax abatement; (b) to revoke all...

499-GGGG - Tax Lien and Interest. - § 499-gggg. Tax lien and interest. All taxes, with interest,...

Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property

499-HHHH - Definitions. - * § 499-hhhh. Definitions. When used in this title: 1....

499-IIII - Annual Fee. - * § 499-iiii. Annual fee. Any costs and expenses incurred...

499-JJJJ - Assessment of Local Public Utility Mass Real Property. - * § 499-jjjj. Assessment of local public utility mass real...

499-KKKK - Assessment Ceiling. - (a) Determine: (i) the local public utility mass real property...

499-LLLL - Local Public Utility Mass Real Property Value. - * § 499-llll. Local public utility mass real property value....

499-MMMM - Equitable Ratio of Assessment. - * § 499-mmmm. Equitable ratio of assessment. The commissioner and...

499-NNNN - Equalization Rate. - * § 499-nnnn. Equalization rate. In determining assessment ceilings, the...

499-OOOO - Tentative Determination of Assessment Ceiling; Notice, Complaints and Hearing. - (a) An owner of local public utility mass real property...

499-PPPP - Final Determination of Assessment Ceiling; Certificate. - (b) Nothing in this section shall preclude a challenge of...

499-QQQQ - Application of Assessment Ceiling; Computation of Exemption. - * § 499-qqqq. Application of assessment ceiling; computation of exemption....

499-RRRR - Reports to Commissioner. - * § 499-rrrr. Reports to commissioner. 1. The commissioner may...

499-SSSS - Inspection of Accounts and Propertry of Public Utilities. - * § 499-ssss. Inspection of accounts and property of public...

Title 6 - Childcare Center Tax Abatement for Certain Properties in a City Having a Population of One Million or More

499-AAAAA - Definitions. - § 499-aaaaa. Definitions. When used in this title, the following...

499-BBBBB - Real Property Tax Abatement. - (i) For any tax year, such abatement shall not exceed...

499-CCCCC - Application for Tax Abatement. - (a) The name, address and electronic mail address of the...

499-DDDDD - Continuing Requirements. - § 499-ddddd. Continuing requirements. Granting of the tax abatement authorized...

499-EEEEE - Revocation of Tax Abatement. - (a) The childcare center in the eligible building of the...

499-FFFFF - Enforcement and Administration. - (a) to apply the tax abatement authorized by this title...

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New York Laws RPT - Real Property Tax Article 4 - Exemptions

New York Laws
RPT - Real Property Tax
Article 4 - Exemptions