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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 1: Municipal Governments

Section 4.03 - McK U Con L Section 7400: NYC Health and Hospitals Corporation

Exemption Code(s):

13950

Year Originally Enacted:

1969

Related Statutes:

HHC (Ch. 1016, L. 1969)

Summary:

Real property owned by the NYC Health and Hospitals Corporation or under its jurisdiction, control or supervision is wholly exempt from taxation, but liable for special assessments.

Eligibility requirements

Ownership requirements:

Property must be owned by the NYC Health and Hospitals Corporation or under its jurisdiction, control or supervision.

Property location requirements:

Property must be located in New York City.

Property use requirements:

None.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

Limitation on exemption

 Limitation on exemption by amount, duration, and taxing jurisdiction
   General municipal taxes School district taxes Special ad valorem levies Special assessments
1. Amount No limit No limit NA No exemption allowed
2. Duration No limit No limit NA No exemption allowed
3. Taxing Jurisdiction
a. City Ex NA NA Tax
b. School District NA Ex NA NA
Ex-Exempt      Tax-Taxable      NA-Not Applicable

Payments in lieu of taxes

None required. 

Calculation of exemption

General municipal and school district taxes:

100% of assessed value.

Special ad valorem levies and special assessments:

No exemption allowed.

Coding of exemption on assessment roll

 Coding of exemption on assessment roll
Code Description of alternative codes possible
13950

Assessment roll section(s):

Exempt.

Note: This code should not be used to identify (1) property owned by New York State and exempt under RPTL §404(1), (2) property owned by a municipality and exempt under any of the subsections of RPTL §406, or (3) property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

 Similar exemptions
Subject Statute
Facilities Development Corporation McK U Con L §4413
Housing Finance Agency, NYS PHFL §53
Medical Care Facilities Finance Agency, NYS McK U Con L §7421
Municipal corporations RPTL §406(1)
Public authorities RPTL §412 & Pub Auth L

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