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Department of Taxation and Finance

Assessor Manual, Volume 4, Exemption Administration, Part 1: Subject Index

Section 2.01: Subject Index

 Table 1: Affordable Housing Development Program THRU Hostel
Subject Law section Exemption profile section
Affordable Housing Development Program  see Housing  
Aged  see Senior citizen  
Agricultural
building/structure
farm or food processing labor camps or commissaries RPTL §483-d 4.08
greenhouse, temporary RPTL §483-c 4.08
silo, milk storage, farm feed grain storage, commodity storage, or manure storage RPTL §483-a 4.08
other RPTL §483 4.08
district Ag-Mkts  L §305 4.08
drainage ECL  §15-1909(4) 4.03
historic barns RPTL §483-b 4.08
land    
land outside district Ag-Mkts L §306 4.08
replanted or expanded orchard and vineyard land Ag-Mkts L §305(7) 4.08
society RPTL §450 4.05
waste energy systems (see also Conservation project) RPTL §487 4.01
Air pollution control  
industrial RPTL §477-a 4.06
industrial development agency RPTL §412-a
& Gen Muny L §874
4.03
Airport
municipal RPTL §406(2)
RPTL §406(7)
RPTL §412 & Pub Auth L
4.03
4.03
4.02
Port Authority of NY & NJ McK U Con L §6635 4.04
Amtrak 45 USC §546b (see also Railroad) 4.06
Animal welfare RPTL §420-b 4.05
Aqueduct see Water supply or disposal  
Arena see Recreational facility  
Arts and sciences institute RPTL §424 (see also Educational organization) 4.05
Athletic facility see Business, Children, Recreational facility  
Banks, branch see Business  
Bar association RPTL §420-b 4.05
Barns, historic see Agricultural  
Benevolent organization RPTL §420-b (see also Charitable organization, Fraternal organization) 4.05
Berkshire Farm Center Soc Serv L §472-p 4.05
Bible organization RPTL §420-b 4.05
BOCES (Board of Cooperative Educational Services) RPTL §408 (see also Educational organization) 4.03
Bridge see Highway, Railroad  
Burial ground  see Cemetery  
Bus or rapid transit facility  
owned by NYC Rap Tran L §103 4.06
Port Authority of NY & NJ McK U Con L §7210 4.04
public authority RPTL §412 & Pub Auth L 4.02
Utica Transit Authority Trans L §64 4.06
Business  
branch banks in banking development districts RPTL §485-f 4.06
building improvements (NYC) RPTL §499-b 4.06
building improvements, outside Manhattan (NYC) RPTL §499-bb 4.06
economic transformation areas RPTL §485-p 4.06
empire zone RPTL §485-e 4.06
farm or food processing labor camps or commissaries RPTL §483-d 4.08
green buildings RPTL §470 4.06
hospitality business (Town of Southampton) Ch. 470 of the Laws of 2014 4.06
improvements to property, Americans with Disability Act of 1990 RPTL §459-a 4.06
industrial development agency RPTL §412-a
Gen Muny L §874
4.03
infrastructure, residential subdivision RPTL §485-g 4.06
investment property RPTL §485-b 4.06
mixed-use properties in certain municipalities RPTL §485-a 4.06
mixed-use properties, NYC RPTL §489-bbbbb 4.06
nonprofit corporation CLS U Con L Ch. 270 4.06
Port Authority of NY & NJ McK U Con L §7181 4.04
project certified by NYC Department of Finance RPTL §489-bbbb 4.06
project certified by NYC Department of Finance (after June 30, 2008) RPTL §489-bbbbbb 4.06
public authority RPTL §412 & Pub Auth L 4.02
residential-commercial property in certain counties RPTL §485-n 4.06
residential subdivision infrastructure RPTL §485-g 4.06
sports arena RPTL §429 4.06
steel manufacturing RPTL §485-c 4.06
Urban Development Corporation, NYS McK U Con L §6272 4.06
see also Air pollution control, Industrial waste treatment    
Cemetery RPTL §446 4.03
Charitable organization RPTL §420-a 4.05
Children    
Berkshire Farm Center Soc Serv L §472-p 4.05
enforcement of laws relating to RPTL §420-b 4.05
infant home RPTL §440 4.05
institution staff housing RPTL §422 4.07
moral or mental improvement of RPTL §420-a 4.05
sportsmanship development RPTL §420-b 4.05
see also Recreational facility    
Church see Religious organization  
City, property owned by

RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(4)
RPTL §406(5)
RPTL §406(7)
RPTL §406(8)
RPTL §446
Gen Muny L §411
Rap Tran L §103

(see also Housing, Industrial development agency, Public authority, Urban renewal)

4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.06
Civic facility see Government property, Industrial development agency, Public authority,
Urban Development Corporation, Urban renewal
 
Civil defense facility see Shelter  
Clergy
property held in trust by clergy RPTL §436 4.01
property owned by clergy RPTL §460 4.01
residence owned by religious corporation RPTL §462 4.05
see also Religious organization    
Club see Fraternal organization, Nonprofit organization, Veterans organization  
College or university see Educational organization  
Commercial facility see Business  
Community development corporation see Urban renewal  
Community service organization RPTL §420-a
RPTL §420-b
4.05
4.05
Condominium see Housing  
Conservation easement RPTL §491 and §491-a 4.08
Conservation project    
air pollution control    
industrial RPTL §477-a 4.06
industrial development agency RPTL §412-a
Gen Muny L §874
4.03
energy conservation

RPTL §412 & Pub Auth L   
RPTL §421-ff 
RPTL §470      
RPTL §485-o  
RPTL §487      
RPTL §487-a    
RPTL §489       
RPTL §499-bbb  
RPTL §499-bbbb 

 









4.02
4.01
4.06
4.01
4.01
4.01
4.07
4.06
4.06

 

 

 

 

flood control or soil conservation RPTL §406(2) 4.03

industrial waste treatment (industrial and industrial development agency)

industrial: RPTL §477

industrial development agency: RPTL §412-a & Gen Muny L §874

industrial: 4.06

industrial development agency: 4.03

interstate agencies (Delaware River, Great Lakes,
Susquehanna River Basin Compacts)

ECL §21-0701(14.3)

ECL §21-0901
(Article IV)

ECL §21-1301(15.3)

4.04

4.04

4.04

other ECL §15-1909(4)
ECL §15-2115
ECL §15-2309
4.03
4.02
4.03
see also Sewage disposal or treatment
Constitutionally protected organization
(charitable, educational, or religious)
RPTL §420-a 4.05
Construction fund, educational (see Educational construction fund)    
Consulate Vienna Convention
on Consular Relations,
Article 32
4.04
Convalescent home (see Health organization    
Convent (see Religious organization    
Convention center (see Public authority)    
Co-op housing (see Housing)    
Correctional facility McK U Con L §4413 4.02
County, property owned by
(See also Industrial development agency,
Public authority)
RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(5)
RPTL §406(6)
RPTL §406(7)
RPTL §406(8)
RPTL §446
Gen Muny L §411
4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.03
County taxes    
- Enhanced STAR recipients in Nassau County RPTL §425a 4.01
Crime Victims (see Disabled, Crime victims)    
Cultural organization  
historical RPTL §420-b
RPTL §444
& NPCL §1408
4.05
4.05
literary RPTL §420-b 4.05
NYC Cultural Resources Trust Art-Cult L §21 4.03
NYS Cultural Resources Trust Art-Cult L § 20 4.02
opera house RPTL §426 4.05
performing arts building RPTL §427 4.05
theatrical corporation RPTL §432 4.05
other RPTL §412-a &
Gen Muny L §874
4.03
Custom house property State L §54 4.04
Defense property see Military property  
Delaware River Basin Compact ECL §21-0701(14.3) 4.04
Dental indemnity corporation (See Health organization)    
Dental society RPTL §474 4.05
Disabled    
- certain living quarters RPTL §467-d 4.01
- crime victims RPTL §459-b 4.01
- improvements to property RPTL §459-a 4.06
- persons with disabilities and limited incomes RPTL §459-c 4.01
- rental housing for RPTL §422 4.07
- residential (1, 2, or 3 family) RPTL §459 4.01
See also Health organization, Veterans)    
Dock (see Waterway)    
Drainage improvement district
(See also Special district)
ECL §1909(4) 4.03
Economic development (see Business)    
Educational construction fund  
City University Ed L §6282 4.03
NYC Ed L §468 4.03
Yonkers Ed L §492 4.03
see also Educational organization    
Educational organization
Charter school incorporated by NYS Board of Regents Ed L §2853 4.03
school RPTL §408
RPTL §420-a
RPTL §424
RPTL §434
RPTL §472
4.03
4.05
4.05
4.05
4.05
staff or student housing RPTL §412 & Pub Auth L
RPTL §422
4.02
4.07
other RPTL §412-a,
& Gen Muny L §874
4.03
  RPTL §420-a
RPTL §420-b
Ed L §468
Ed L §492
Ed L §657
Ed L §6282
4.05
4.05
4.03
4.03
4.02
4.03
Electric generating facilities RPTL §485 4.06
Elderly see Senior citizen  
Embassy RPTL §418 (see also Consulate, Mission) 4.04
Empire zones RPTL §485-e 4.06
Employee housing see Children, Educational organization, Health organization, Housing, New York State, property
owned by)
 
Employee retirement system see Retirement system  
Energy conservation see Conservation project  
Environmental conservation see Conservation project  
Erosion control see Conservation project  
Faculty housing see Educational organization  
Fairground RPTL §450 4.05
Fallout shelter RPTL §420-a
RPTL §479
4.06
4.06
Farm see Agricultural  
Federal property see United States, property owned by  
Fire company RPTL §406(2)
RPTL §464(2)
RPTL §466
RPTL §468
4.03
4.05
4.01
4.05
Firefighters  
association of RPTL §464(1) 4.05
property owned by RPTL §466
RPTL §466-a
RPTL §466-b
RPTL §466-c
RPTL §466-d
RPTL §466-e
RPTL §466-f
RPTL §466-g
RPTL §466-h
RPTL §466-i
RPTL §466-j
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
Fire hazards, elimination of (in housing) RPTL §489 4.07
Flood control see Conservation project  
Foreign government, property owned by RPTL §418 (see also Consulate, Mission) 4.04
Foreclosure  
withdrawal of parcels RPTL §1138 4.06
Forest land  
private owner RPTL §480
RPTL §480-a
4.08
4.08
public owner RPTL §406(6)
RPTL §532
RPTL §534
4.03
4.02
4.02
Fraternal organization RPTL §428 4.05
Government property    
Grade crossing see Railroad  
Grange RPTL §450 4.05
Great Lakes Basin Compact ECL §21-0901
(Article IV)
4.04
Greenhouses, temporary RPTL §483-c 4.08
Handicapped see Disabled  
Hazardous waste see Conservation Project  
Health hazards, elimination of (in housing) RPTL §489 4.07
Health organization  
dental indemnity corporation RPTL §486
& Ins L §4310(j)
4.05
Facilities Development Corporation McK U Con L §4413 4.02
Health & Hospitals Corporation, NYC McK U Con L §7400 4.03
health maintenance organization RPTL §486-a 4.05
hospital RPTL §412 & Pub Auth L
RPTL §420-a
RPTL §438
State L §54
McK U Con L §7400
4.02
4.05
4.05
4.04
4.03
hospital service corporation RPTL §486
& Ins L §4310(j)
4.05
hostel for mentally ill or retarded RPTL §422 4.07
infirmary RPTL §420-b 4.05
life care community facility RPTL §412-a
& Gen Muny L §874
4.03
Medical Care Facilities Finance Agency, NYS McK U Con L §7421 4.02
medical indemnity corporation RPTL §486
& Ins L 4310(j)
4.05
nursing home RPTL §422
Pub Hel L §2864
4.07
4.07
staff or student housing RPTL §422
RPTL §412 & Pub Auth L
4.07
4.02
Highway

RPTL §406(2)
RPTL §412 & Pub Auth L
Gen Muny L §411
State L §59-g
McK U Con L §§6515,6562, 6611, 6635,7181 & 7210 

see also Special district

4.03
4.02
4.03
4.04


4.04
Historic area or building RPTL §489 (see also Agricultural - historic barns) 4.07
Historic property RPTL §444-a 4.01
Historical society RPTL §420-b (see also Cultural organization) 4.05
  RPTL §444
& NPCL §1408
4.05
Home improvements see Housing  
Homestead see Housing  
Horse racing facility

RPTL §412-a
& Gen Muny L §874

(See also OTB property)

4.03
Hospital see Health organization  
Hostel see Health organization  

 

Table 2: Hotel or motel THRU Youth
Subject Law Section Exemption
Profile
Section
Hotel or motel (see Business)    
Housing (private owner)    
- farm or food processing
  labor camps or commissaries
RPTL §483-d 4.08
- green buildings

RPTL §421-ff
RPTL §470
RPTL §485-o

4.01
4.06
4.01
- housing development fund company RPTL §420-c
RPTL §422
PHFL §33(1)(a)
PHFL §36-a(4)
PHFL §577(1)
PHFL §577(3)
PHFL §654-a
PHFL §1106-h
4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07
- infrastructure, residential subdivision RPTL §485-g 4.06
- limited dividend housing company PHFL §§93(3) & 93(5)
PHFL §§93(4) & 93(5)
PHFL §93(6)
PHFL §97
PHFL §556
4.07
4.07
4.07
4.07
4.07
- limited profit housing company PHFL §33(1)(a)
PHFL §33(1)(c)
PHFL §33(1)(d)
PHFL §33(2)
PHFL §33(3)
PHFL §33(4)
PHFL §36-a(4)
PHFL §556
PHFL §654-a
PubHsng L §58(3)
4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07
- living quarters for parent or grandparent RPTL §469 4.01
- mixed use properties RPTL §485-a 4.06
- multiple dwellings (various owners)    
- capital investment in certain cities RPTL §421-j 4.07
- class 2 cooperatives and condominiums
 (in NYC)
RPTL §467-a 4.07
- conversion from non-residential property RPTL §421-g 4.07
- conversion to owner-occupied residences
  in certain cities

RPTL §421-h
RPTL §421-i
RPTL §421-j
RPTL §421-k

RPTL §421-n

4.01
4.01
4.01
4.01

4.01

- Affordable Housing Development Program RPTL §421-e 4.07
- HFA Financed RPTL §421-d 4.07
- Housing Trust Fund Program RPTL §421-e
PHFL §1106-h
4.07
4.07
- new (in NYC) RPTL §421-a 4.07

- new (outside NYC)

 

RPTL §421-c
RPTL §421-m

4.07
4.07

- rehabilitation of Class B dwelling or
 Class A dwelling for single-room occupancy
RPTL §488-a 4.07
- various improvements RPTL §489 4.07
- not-for-profit housing company RPTL §420-c
RPTL §422
PHFL §1106-h
CLS U Con L Ch.270
4.07
4.07
4.07
4.07
- redevelopment housing company RPTL §423
PHFL §§125 & 127
4.07
4.07
- rent-controlled or rent-regulated -- for senior citizens RPTL §467-b
RPTL §467-c
4.07
4.07
- rent-controlled or rent-regulated -- other RPTL §421-a
RPTL §421-c
RPTL §421-g
RPTL §488-a
RPTL §489-bbbbb
PHFL §405
Pub Hsng L §214(a)(2)
4.07
4.07
4.07
4.07
4.06
4.07
4.07
- residential, 1 or 2 family RPTL §421-b
RPTL §421-f
RPTL §421-l
RPTL §421-ff
RPTL §457
RPTL §485-l
4.01
4.01
4.01
4.01
4.01
4.01
- residential construction work in certain cities

RPTL §485-t

4.01

- residential investment in certain municipalities

RPTL §421-l
RPTL §421-ff
RPTL §485-h
RPTL §485-i
RPTL §485-j
RPTL §485-j
RPTL §485-k
RPTL §485-l
RPTL §485-m
RPTL §485-o

RPTL §485-q

4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01

4.01

- residential property in flood insurance program in certain cities (Syracuse)

RPTL §485-k

4.01
- residential subdivision infrastructure RPTL §485-g 4.01
- tenant income limits (see Housing Chart ID) Various 4.07
(See also Housing
Chart IA, Chart IB, Chart IC, Chart IE, Section 4.07)
   
Housing (public owner)  
Housing Assistance Corporation PHFL §654-b 4.07
Housing Development Corporation, NYC PHFL §654-a
PHFL §663
4.07
4.07
Housing Finance Agency, NYS, and subsidiaries PHFL §33(2)
PHFL §45-a
PHFL §45-b
PHFL §53
4.07
4.07
4.07
4.07
Housing New York Corporation PHFL §654-c 4.07
municipal housing authority PHFL §556
PHFL §1106-h
4.07
4.07
  Pub Hsng L §§52(3),
52(5), 52(6)
4.07
  Pub Hsng L §§52(4),
52(5), 52(6)
4.07
  Pub Hsng L §58(3) 4.07
municipally owned housing PHFL §36-a(2)
PHFL §36-a(4)
PHFL §556
PHFL §1106-h
4.07
4.07
4.07
4.07
protective and safety devices RPTL §467-f 4.07
United Nations Development Corporation McK U Con L §9613 4.04
Urban Development Corporation and subsidiaries PHFL §33(1)(c)
PHFL §93(6)
PHFL §577(3)
McK U Con L §6272
4.07
4.07
4.07
4.07
tenant income limits (see Housing Chart ID) Various 4.07
see also Housing Chart IA, Chart IB, Chart IC, Chart IE, Section 4.07    
Indian reservation RPTL §454 4.04
Industrial development see Business  
Industrial development agency - municipal RPTL §412-a
& Gen Muny L §874
4.03
Industrial waste treatment  
industrial RPTL §477 4.06
industrial development agency RPTL §412-a
& Gen Muny L §874
4.03
Infant home RPTL §440 (see also Charitable organization) 4.05
Infirmary RPTL §420-b (see also Health organization) 4.05
Infrastructure, residential subdivision RPTL §485-g 4.06
Interdenominational center RPTL §430 (see also Religious organization) 4.05
International organization (see United Nations)    
Interstate agency (see Conservation project, Port Authority of NY & NJ)    
Job development   (see Business)    
Land Bank NPCL §1608 4.05
Library RPTL §420-b
RPTL §438
4.05
4.05
Life care community facility (see Health organization)    
Limited dividend housing company (see Housing - private owner)    
Limited profit housing company (see Housing - private owner)    
Literary organization
(See also Cultural organization)
RPTL §420-b 4.05
Low income, definitions of(see Housing Chart IE) Various 4.07
Low-income areas (see Business, Housing, Urban Renewal)    
Manse  (see Clergy)    
Manufacturing facility  (see Business)    
Manure storage/handling RPTL §483-a 4.08
Market authority  (see Public authority)    
Medical facility  (see Health organization)    
Medical indemnity corporation  (see Health organization)    
Medical research institute   (see Health organization)    
Medical society   (See also Dental society, Pharmaceutical society) RPTL §420-b 4.05
Memorial  (see Monument or memorial)    
Mental health facility  (see Health organization)    
Military property    
- federal RPTL §400(1)
State L §54
State L §59-g
4.04
4.04
4.04
- state RPTL §404(1) 4.02
Milk tank/cooler RPTL §483-a 4.08
Mission (foreign government) Vienna Convention on
Diplomatic Relations
Article 23
4.04
Missionary organization (See also Religious organization) RPTL §420-b 4.05
Monastery (see Religious organization)    
Monument or memorial RPTL §442
& NPCL §1405
4.05
Morale association RPTL §420-a 4.05
Multiple dwelling  (see Housing)    
Municipal industrial development agency RPTL §412-a
& Gen Muny L §874
4.03
Municipal property   (see unit of government)    
Museum  (see Cultural organization, Nonprofit organization)    
Music academy
(See also Educational organization)
RPTL §424
RPTL §434
4.05
4.05
Navigation facility (see Waterway)    
Nematode control RPTL §482 4.08
New York State, property owned by    
- generally RPTL §404(1)
RPTL §406(3)
RPTL §532
RPTL §534
RPTL §536
4.02
4.03
4.02
4.02
4.02
- property held under sale contract RPTL §402 4.02
- public authority RPTL §412 & Pub Auth L 4.02
- retirement system RPTL §404(2)
RPTL §404(3)
RSS L §313(h)
4.02
4.02
4.02
- river regulating district ECL §15-2115 4.02
Nonprofit organization
(See also Business, Educational organization, Health organization, Housing)
RPTL §420-a
RPTL §420-b
Ch. 487, L. 2007
4.05
4.05
4.05
Nursing home (see Health organization)    
Open space (see Conservation easement)    
Opera house
(See also Cultural organization)
RPTL §426 4.05
Orphanage  (see Charitable organization, Infant home)    
Orchard (see Agricultural)    
OTB property Racing L §513
Racing L §617
4.03
4.03
Park (see Recreational facility)    
Parking facility RPTL §412 & Pub Auth L
RPTL §478
4.02
4.06
Parkway (see Highway)    
Parsonage (see Clergy)    
Patriotic organization    
- soldiers monument organization RPTL §442
& NPCL §1405
4.05
- veterans organization RPTL §452 4.05
- other RPTL §420-b 4.05
Performing arts building
(See also Cultural organization)
RPTL §427 4.05
Pharmaceutical society RPTL §472 4.05
Physically disabled (see Disabled)    
Pier (see Waterway)    
Pipeline (see Sewage disposal or treatment, Water supply or disposal)    
Playground (see Recreational facility)    
Pollution control see Air pollution control, Conservation project, Industrial waste treatment  
Port  (see Waterway)    
Port Authority of NY & NJ    
- air terminal McK U Con L §6635 4.04
- bridge or tunnel McK U Con L §6515 4.04
- bus facility McK U Con L §7210 4.04
- industrial development project McK U Con L §7181 4.04
- Narrows Bridge McK U Con L §6562 4.04
- World Trade Center McK U Con L §6611 4.04
Post office property State L §54 4.04
Power generation facility RPTL §412 & Pub Auth L 4.02
Prison (see Correctional facility)    
Public authority    
- miscellaneous state and local RPTL §412 & Pub Auth L 4.02
- Utica Transit Authority Trans L §64 4.06
Public housing   (see Housing)    
Public property (see unit of government owning property)    
Quarantined farmland RPTL §482 4.08
Railroad    
- Amtrak 45 USC §546b 4.06
- ceiling railroads RPTL §§489-d
& 489-dd (Article 4,
Titles 2-A and 2-B)
4.06
- other RPTL §412 & Pub Auth L
RPTL §456
RPTL §476-a
RPTL §532
Rap Tran L §103
4.02
4.06
4.06
4.02
4.06
Rapid transit facility (see Bus or rapid transit facility)    
Recreational facility  
camp, special RPTL §420-a 4.05
park RPTL §406(2)
RPTL §412 & Pub Auth L
4.03
4.02
playground RPTL §420-b
RPTL §438
4.05
4.05
sports arena used by NHL & NBA RPTL §429 4.06
sports authority RPTL §412 & Pub Auth L 4.02
sportsmanship development RPTL §420-b 4.05
see also Children, Industrial development agency, Urban renewal    
Redevelopment company (see Housing - private owner)    
Reforested land (see Forest land)    
Religious organization
constitutionally protected RPTL §420-a 4.05
bible, tract, missionary RPTL §420-b 4.05
interdenominational center RPTL §430 4.05
see also Clergy    
Rent-controlled or rent-regulated housing see Housing - private owner  
Research facility see Business, Educational organization, Health organization, Scientific organization  
Reservation, Indian RPTL §454 4.04
Residential see Housing  
Resource recovery see Sewage disposal or treatment  
Retail trade see Business  
Retarded, facilities for see Health organization  
Retirement system    
- public employee RPTL §404(2)
RPTL §404(3)
RSS L §313(h)
4.02
4.02
4.02
- other RPTL §488
& Ins L §4607
4.05
River regulation or improvement
(see Conservation project)
   
Road (see Highway)    
Salvage corps RPTL §468 4.05
Savings and Loan Insurance Fund Bnkg L §420-e 4.02
School, private (see Educational organization)    
School district RPTL §408 4.03
School taxes    
- school tax relief (STAR) RPTL §425 4.01
Scientific organization
(See also Educational organization)
RPTL §420-b 4.05
Seminary (see Religious organization)    
Senior citizen    
- certain living quarters RPTL §467-d 4.01
- enhanced STAR recipients (Nassau County) RPTL §425-a 4.01
- life care community RPTL §412-a
& Gen Muny L  §874
4.03
- long-time resident in certain cities (Buffalo)

RPTL §467-k

4.01
- rental housing for RPTL §422
RPTL §467-b
RPTL §467-c
4.07
4.07
4.07
- residence owned by RPTL §467 4.01
- school tax relief (STAR) RPTL §425 4.01
- senior citizens center RPTL §422 4.07
Sewage disposal or treatment
(See also Industrial development agency, Public authority, Special district)
RPTL §406(3)
RPTL §410-a
RPTL §477
Gen Muny L §411
4.03
4.03
4.06
4.03
Shelter, fallout RPTL §478
RPTL §479
4.06
4.06
Shoreline erosion control (see Conservation project)    
Silo RPTL §483-a 4.08
Single room occupancy, rehabilitation
(See also Housing)
RPTL §488-a 4.07
Social organization (see Club)    
Soil conservation (see Conservation project)    
Solar energy system (See also Conservation project) RPTL §487 4.01
Soldiers monument corporation
(See also Patriotic organization)
RPTL §442
& NPCL §1405
4.05
Special district RPTL §410
RPTL §410-a
RPTL §410-b
4.03
4.03
4.03
Sports facility (see Children, Recreational facility)    
Staff housing (see Children, Educational organization, Health organization)    
State-owned property (see New York State, property owned by)    
Steel manufacturing
(See also Business)
RPTL §485-c 4.06
Student housing (see Educational organization,
Health organization, Public authority)
   
Susquehanna River Basin Commission ECL §21-1301(15.3) 4.04
Tax-sale property RPTL §406(5) 4.03
Teachers Retirement System RPTL §404(3) 4.02
Telecommunication (mass real property ceilings) RPTL §499-qqqq 4.06
Theatrical corporation (see Cultural organization)    
Town, property owned by
(See also Housing, Industrial development agency,
Public authority, urban renewal)

RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(5)
RPTL §406(7)
RPTL §406(8)

RPTL §446
Gen Muny L §411

4.03
4.03
4.03
4.03
4.03
4.03
4.03
Tract organization RPTL §420-b 4.05
Transportation facility (see Airport, Bus or rapid transit facility, Highway,
Public authority,Railroad, Waterway)
   
Tunnel (see Highway, Railroad)    
United Nations    
- United Nations RPTL §416 4.04
- United Nations development corporation McK U Con L 9613 4.04
United States, property owned by RPTL §400(1)
RPTL §400(2)
RPTL §402
State L §54
State L §59-g
4.04
4.04
4.02
4.04
4.04
Urban development action area project
(See also Urban renewal)
Gen Muny L §696 4.07
Urban Development Corporation, NYS    
- civic project McK U Con L §6272 4.07
- housing project RPTL §422
PHFL §33(1)(a)
PHFL §33(1)(c)
PHFL §93(6)
PHFL §577(3)
McK U Con L §6272
4.07
4.07
4.07
4.07
4.07
4.07
- industrial, industrial, effectiveness, or small and medium-sized
business assistance project
McK U Con L §6272 4.06
- urban renewal project McK U Con L §6272 4.07
Urban redevelopment corporation
(See also Urban renewal)
PHFL §211 4.07
Urban renewal    
- community development corporation PHFL §260 4.07
- municipality Gen Muny L §§506,
555, 560
4.07
- municipal urban renewal agency Gen Muny L §§506,
555, 560
4.07
- urban development action area project Gen Muny L §696 4.07
- Urban Development Corporation, NYS McK U Con L §6272 4.07
- urban redevelopment corporation PHFL §211 4.07
(See also Urban Renewal Charts IIA - IIC,
Section 4.07, Page 561.01, in this volume)
   
Utica Transit Authority Trans L §64 4.06
Veteran    
- cold war RPTL §458-b 4.01
- eligible funds exemption RPTL §458(1) 4.01
- disabled (property purchased through donations) RPTL §458(2) 4.01
- pro rata exemption RPTL §458(5) 4.01
- seriously disabled RPTL §458(3) 4.01
- wartime veterans alternative exemption RPTL §458-a 4.01
Veterans organization
(See also Patriotic organization)
RPTL §452 4.05
Viaduct (see Highway, Railroad)    
Village, property owned by
(See also Housing, Industrial development agency,
Public authority, Urban renewal)

RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(5)
RPTL §406(7)
RPTL §406(8)
RPTL §446
Gen Muny L §411

4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.03
Vineyard see Agricultural  
Volunteer fire company see Fire company  
Volunteer firefighters see Firefighters, volunteer  
Warehouse see Business  
Waste disposal see Sewage disposal or treatment  
Waste energy systems RPTL §487 (see also Conservation project) 4.01
Water supply or disposal
NYC system RPTL §406(4)
RPTL §485-d
4.03
4.06
other RPTL §412 & Pub Auth L
RPTL §406(3)
RPTL §410-a
RPTL §410-b
ECL §15-1909(4)
ECL §15-2309
ECL §21-0701(14.3)
ECL §21-0901 (Article IV)
ECL §21-1301(15.3)
Gen Muny L §120(u)(10)
Gen Muny L §411
4.02
4.03
4.03
4.03
4.03
4.03
4.04
4.04
4.04
4.03
4.03
see also Special district    
Waterway

RPTL §412 & Pub Auth L
Gen Muny L §411
State L §54

(see also Special district)

4.02
4.03
4.04
Welfare organization see Benevolent organization, Charitable organization  
Wharf see Waterway  
Wholesale trade see Business  
Wind energy system

RPTL §487 (see also Conservation project)

4.01
Youth see Children  
Updated: