New York Laws
Article 4 - Exemptions
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...

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New York Laws Article 4 - Exemptions Title 2 - Private Property

New York Laws
Article 4 - Exemptions
Title 2 - Private Property