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Volume 1 - Opinions of Counsel SBEA No. 57

Opinions of Counsel index

Nonprofit organizations, exemption (chambers of commerce) - Real Property Tax Law, § 421:

A local Chamber of Commerce is not entitled to a real property tax exemption because it is not a corporation organized exclusively for one or more of the exempt purposes specified in subdivision 1 of section 421 of the Real Property Tax Law.

We have received an inquiry concerning the exempt status of real property owned by an incorporated local Chamber of Commerce.

The exemption for charitable, educational, religious and other nonprofit corporations is provided by subdivision 1 of section 421 of the Real Property Tax Law. In order to be entitled to exemption pursuant to this statute, the real property must be owned by a corporation or association which is organized exclusively for one or more of the exempt purposes specified therein and such property must be used exclusively for such exempt purposes.

It has been held that a Chamber of Commerce is not a corporation which is organized exclusively for one or more of the exempt purposes specified in subdivision 1 of section 421 (People ex rel. Chamber of Commerce of State of New York v. Mills 188 Misc. 593, 65 N.Y.S.2d 231, aff’d 272 App.Div. 804, 71 N.Y.S.2d 896, reargument and appeal denied 272 App.Div. 997, 73 N.Y.S.2d 639).

February 1, 1972

Updated: