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Assessor's Manual, Volume 4, ExemptionAdministration

§Exemption Administration Manual - Part 1
Exemption Code Index

Section 2.02

EXEMPTION CODE INDEX

 EXEMPTION CODE INDEX
CodeLaw SectionDescription
10100 RPTL §410 SPECIAL DIST USE:OTHER OWNER
1011_ RPTL §410-a SEWAGE/WATER NOT IN DISTRICT
10200 Gen Muny L §120-u(10) PUBLIC EMERGENCY WATER PIPES
12100 RPTL §404(1) NY STATE OWNED PROPERTY
12150 RPTL §404(2) NYS & LOCAL EMPL RETIRE SYS
12200 RPTL §404(3) NYS TEACHERS RETIREMENT SYS
12250 RSS L §313(h) NYS/LOCAL POL/FIRE RETIRE SY
12350 RPTL §412 & Pub Auth L PUBLIC AUTHORITIES- VARIOUS
12360 RPTL §412 & Pub Auth L NYS ENVIRONMNTL FACLTY CORP
12370 RPTL §412 & Pub Auth L MISC LOCAL TRANSP PUB AUTH
12380 RPTL §412 & Pub Auth L CENTRL NY REGION TRANS AUTH
12400 Bnkg L §420-e NYS SAVINGS & LOAN INS FUND
12430 Ed L §657 NYS HIGHER EDUC SERVCE CORP
12440 Art-Cult L §20 NYS CULTURAL RESOURCES TRST
12450 McK U Con L §7421 NYS MED CARE FACLTY FINANCE
13100 RPTL §406(1) COUNTY OWNED: (GENERALLY)
13110 RPTL §446 COUNTY OWNED: CEMETERY
13120 Gen Muny L §411 CO. OWNED:REVENUE-PRODUCING
1323_ RPTL §406(2) COUNTY PROP OUTSIDE COUNTY
1324_ RPTL §406(3) CO. SEWER/WATER OUTSIDE CO.
13250 RPTL §406(7) COUNTY AIRFIELD OUTSIDE CO.
1326_ RPTL §406(8) COUNTY ELECT GEN/DIST FAC OUTSIDE CO.
13350 RPTL §406(1) CITY OWNED PROP (GENERALLY)
13360 RPTL §406(4) NYC WATER SUPPLY AQUEDUCTS
13370 RPTL §446 CITY OWNED: CEMETERY
13380 Gen Muny L §411 CITY OWNED:REVENUE PRODUCING
1343_ RPTL §406(2) CITY PROPERTY OUTSIDE CITY
1344_ RPTL §406(3) CITY SEWER/WATER NOT IN CITY
13450 RPTL §406(7) CITY AIRFIELD OUTSIDE CITY
1346_ RPTL §406(8) CITY ELECT GEN/DIST FAC OUTSIDE CITY
13500 RPTL §406(1) TOWN OWNED PROP (GENERALLY)
13510 RPTL §446 TOWN OWNED: CEMETERY
13520 Gen Muny L §411 TOWN OWNED:REVENUE PRODUCING
1357_ RPTL §406(2) TOWN PROPERTY OUTSIDE TOWN
13580 RPTL §406(7) TOWN AIRFIELD OUTSIDE TOWN
1359_ RPTL §406(3) TOWN SEWER/WATER NOT IN TOWN
1360_ RPTL §406(8) TOWN ELECT GEN/DIST FAC OUTSIDE TOWN
13650 RPTL §406(1) VILLAGE OWNED (GENERALLY)
13660 RPTL §446 VILLAGE OWNED: CEMETERY
13670 Gen Muny L §411 VILLGE OWNED:REVENU PRODUCNG
1373_ RPTL §406(2) VILLAGE PROP OUTSIDE VILLAGE
1374_ RPTL §406(3) VILLG SEWER/WATER NOT IN VILLG
13750 RPTL §406(7) VILLG AIRFIELD OUTSIDE VILLG
1376_ RPTL §406(8) VILLG ELECT GEN/DIST FAC OUTSIDE VILLG
13800 RPTL §408 SCHOOL DISTRICT PROPERTY
13810 ECL §15-1909(4) DRAINAGE IMPROVEMENT DISTRCT
13820 ECL §15-2309 RIVER IMPROVEMENT DISTRICT
1383_ RPTL §410-a SPECIAL DISTRICT:NOT IN DIST
1384_ RPTL §410-b SPECIAL WATER DIST:OSWEGO CO
13850 RPTL §408 BOCES PROPERTY
13860 Ed L §2853 CHARTER SCHOOL - REGENTS INC
13870 RPTL §410 SPECIAL DISTRICT PROPERTY
13880 Trans L §64 UTICA TRANSIT AUTHORITY PROP
13890 RPTL §412 & Pub Auth L MISC LOCAL PUBLIC AUTHORITY
13920 Ed L §468 NYC EDUCATNAL CONSTRCTN FUND
13930 Ed L §6282 NYC UNIVRSITY CONSTRCTN FUND
13940 Art-Cult L §21 NYC CULTURAL RESOURCES TRUST
13950 McK U Con L §7400 NYC HEALTH & HOSPITAL CORP
13960 Racing L §617 NYC OTB CORPORATION
13970 Racing §513 REGIONAL OTB CORPORATION
13980 Ed L §492 YONKERS EDUCATNL CONSTR FUND
14000 RPTL §412 & Pub Auth L SPECIFIC LOCAL PUBLIC AUTHTY
14010 RPTL §412 & Pub Auth L BUFFALO WATER BOARD
1402_ RPTL §412 & Pub Auth L SPECIFIC LOCAL PUBLIC AUTHTY
14100 RPTL §400(1) USA OWNED (GENERALLY)
14110 State L §54 USA OWNED - SPECIFIED USES
14120 State L §59-g USA OWNED - DEFENSE PURPOSES
14200 RPTL §418 FOREIGN GOVT: EMBASSY
14210 Vienna Convention on
Consular Relations, Article 32
FOREIGN GOVT: CONSULATE
14220 Vienna Convention on
Diplomatic Relations, Article 23
FOREIGN GOVT: MISSION
14300 RPTL §454 INDIAN RESERVATION
14400 RPTL §416 U.N. OR SIMILAR ORGANIZATION
14410 McK U Con L §9613 U.N. DEVELOPMENT DISTRICT
14510 ECL §21-0901 (Article IV) GREAT LAKES BASIN COMPACT
14520 ECL §21-1301(15.3) SUSQUEHANNA RIVER COMPACT
14540 ECL §21-0701(14.3) DELAWARE RIVER BASIN COMPACT
14600 McK U Con L §6562 NY&NJ PORT AUTH-NARROWS BRDG
14610 McK U Con L §6611 NY&NJ PORT AUTH-WORLD TRADE
14620 McK U Con L §6635 NY&NJ PORT AUTH-AIR TERMINAL
14630 McK U Con L §7210 NY&NJ PORT AUTH-BUS FACILTYS
14640 McK U Con L §6515 NY&NJ PORT AUTH-BRIDGE/TUNNL
17000 McK U Con L §7181 NY&NJ PORT AUTH-INDUST DEVEL
17010 Rap Tran L §103 NYC OWNED RAILROAD PROPERTY
17650 McK U Con L §4413 FACILITIES DEVELOPMENT CORP
18020 RPTL §412-a & Gen Muny L §874 MUNICIPAL INDUST DEVEL AGNCY
18040 Gen Muny L §§506, 555, 560 URBAN RENEWAL: MUNICPL OWNED
18060 Gen Muny L §§506, 555, 560 URBAN RENEWAL: AGENCY OWNED
18080 Pub Hsng L §§52(3), 52(5), 52(6) MUNI HOUSNG AUTH: FED/MUNI $
18100 PHFL §36-a(2) MUNI HSNG PROJ ACQ FROM PRIV
18120 PHFL §45-a
PHFL §45-b
PHFL §53
NYS HOUSING FINANCE AGENCY
18130 McK U Con L §6272 NYS URBAN DEV CORP-HOUS PROJ
18180 McK U Con L §6272
McK U Con L §6272
NYS URBAN DEV CORP-NON HSNG
18190 McK U Con L §6369 NYS PROJECT FINANCE AGENCY
18300 PHFL §663 NYC HOUSING DEVELOPMENT CORP
18600 RPTL §400(2) USA:UNDER PURCHASE CONTRACT
19950 RPTL §456 MUNICIPAL RAILROAD
20200 Gen Muny L §120-u(10) PRIVAT EMERGENCY WATER PIPES
21100 RPTL §436 CLERGY - IN TRUST FOR CHURCH
21600 RPTL §462 CLERGY RESIDENCE
25110 RPTL §420-a NONPROF ORGNZTN-RELIGIOUS
25120 RPTL §420-a NONPROF ORGNZTN-EDUCATIONAL
25130 RPTL §420-a NONPROF ORGNZTN-CHARITABLE
25210 RPTL §420-a NONPROF ORGNZTN-HOSPITAL
25230 RPTL §420-a NONPROF ORG-MORAL/MENTAL IMP
2530_ RPTL §420-b NONPROF ORGNZTN-VARIOUS USES
25400 RPTL §428 FRATERNAL ORGANIZATION
25500 RPTL §486 & Ins L §4310(j) NONPROFIT MEDICAL OR DENTAL
25600 RPTL §486-a NONPROFIT HEALTH MAINT ORG
25700 RPTL §440 INFANT HOME
25800 RPTL §420-c LOW INCOME HOUSING IN NYC
25900 NPCL §1608 LAND BANKS
26050 RPTL §450 AGRICULTURAL SOCIETY
2610_ RPTL §452 VETERANS ORGANIZATION
2611_ RPTL §452 VETERANS ORGANIZATION--ALSO USED BY NONEXEMPT ENTITIES
26200 Soc Serv L §472-p BERKSHIRE FARM CTR FOR YOUTH
26250 RPTL §444 & NPCL §1408 HISTORICAL SOCIETY
2630_ RPTL §430 INTERDENOMINATIONAL CENTER
26350 RPTL §468 FIRE PATROL & SALVAGE CORPS
26400 RPTL §464(2) VOLUNTEER FIRE COMP OR DEPT
26500 RPTL §424 NYC INST OF ARTS & SCIENCE
2670_ RPTL §472 PHARMACEUTICAL SOCIETY
27200 RPTL §§489-d, 489-dd RAILROAD - WHOLLY EXEMPT
27250 45 USC §546b RAILROAD - AMTRAK
27350 RPTL §446 CEMETERY - PRIVATE
27400 RPTL §488 & Ins L §4607 PRIVAT NONPROFIT RETIRE SYS
2745_ RPTL §485 ELECTRIC GENERATING FACILITIES
27500 RPTL §485-d WATERWORKS CORP IN NYC
27550 RPTL §485-c STEEL MFG:IN CITY POP > 49999
28100 RPTL §422 NONPROFIT HSNG-SPECIFIC USE
2811_ RPTL §422 NONPROFIT HSNG-SPECIFIC USE
28120 RPTL §422 NONPROFIT HSNG-SPECIFIC USE
28220 PHFL §260 COMUNITY DEV CORP-URBN RENWL
28240 CLS U Con L Ch. 270
CLS U Con L Ch. 270
NONPROFIT:HSNG,RESRCH,LOANS
28400 PHFL §§654-a, 654-b, 654-c NYC HOUSING DEV CORP SUBSID
28520 RPTL §422 NONPROFIT NURSING HOME CO
28540 RPTL §422 NONPROFIT HSNG:MENTAL DISABL
28550 RPTL §422 NONPROFIT HSNG:SR CITZEN CTR
29150 RPTL §426 OPERA HOUSE
29300 RPTL §438 HOSPITAL CORP: CITY BENEFIT
29350 RPTL §438 TRUSTEES-HOSP,LIBR,PLAYGRND
2935_ RPTL §438 TRUSTEES-HOSP,LIBR,PLAYGRND
2945_ RPTL §434 MUSIC ACADEMY: POP > 175,000
29500 RPTL §427 PERFORMING ARTS BUILDINGS
29600 RPTL §476-a NYC RAILROAD PASSNGR STATN
29650 RPTL §442 & NPCL §1405 SOLDIER MONUMENT CORPORATN
2970_ RPTL §1138 PROPERTY WDRAWN FM FORECLOSE
29800 Ch. 487, L. 2007 PUBLIC SAFETY
3030_ RPTL §487 PUBLIC SOLAR/WIND SYSTEMS
32252 RPTL §534 NYS OWNED REFORESTED LAND
32301 RPTL §536 NYS LAND:SCHOOL PURPSE TAXBL
3320_ RPTL §406(5) TAX SALE - COUNTY OWNED
33302 RPTL §406(6) COUNTY REFORESTATION LAND
3340_ RPTL §406(5) TAX SALE - CITY OWNED
3355_ RPTL §406(5) TAX SALE - TOWN OWNED
3370_ RPTL §406(5) TAX SALE - VILLAGE OWNED
3402_ RPTL §412 & Pub Auth L SPECIFIC LOCAL PUBLIC AUTHTY
38260 Pub Hsng L §§52(4), 52(5) MUNI HOUSNG AUTH:NYS AIDED
3850_ Pub Hsng L §58(3) MUNI HSNG AUTH: LEASED OUT
3860_ PHFL §36-a(4) MUNI HSNG AUTH:SOLD/LEASED
38703 PHFL §1106-h LOW-INCM TURNKY/ENHCED HSNG
4010_ RPTL §485-s RES REASSESSMENTS IN CERT TOWNS- GREENBURGH
4011_ RPTL §485-s RES REASSESSMENTS IN CERT TOWNS- OSSINING
4100_ RPTL §458 VETERANS - CHANGE IN LEVEL
4110_ RPTL §458 VETERANS - ELIGIBLE FUNDS
4111_ RPTL §458 VETERANS - PRO RATA
4112_ RPTL §458-a VETERANS-WARTIME/NONCOMBAT
4113_ RPTL §458-a VETERANS-WARTIME/COMBAT
4114_ RPTL §458-a VETERANS-WARTIME/DISABLED
4115_ RPTL §458-b VETERANS - COLD WAR (10%)
4116_ RPTL §458-b VETERANS - COLD WAR (15%)
4117_ RPTL §458-b VETERANS - COLD WAR (DISABLED)
41200 RPTL §458 VETERANS-PURCHASE BY SUBSCRP
41300 RPTL §458 VETERANS-SERIOUSLY DISABLED
41400 RPTL §460 CLERGY
4164_ RPTL §§466-c, d, f, j VOL FIREFIGHTER-CERTAIN CNTYS
41657 RPTL §466 VOLUNTEER FIREFIGHTER-VILLG
4166_ RPTL §466-a VOL FIREFIGHTER-CERTAIN CNTYS
4167_ RPTL §466-b VOL FIREFIGHTER-CERTAIN CNTYS
4168_ RPTL §§466-c, d, e, g VOL FIREFIGHTER-CERTAIN CNTYS
4169_ RPTL §§466-c, d, e, f, g, h, i VOL FIREFIGHTER-CERTAIN CNTYS
41700 RPTL §483 AGRICULTURAL BUILDING
41720 Ag-Mkts L §305 AGRICULTURAL DIST. (NYS,CO)
41730 Ag-Mkts L §306 AGRICULTURL LAND NOT IN DIST
41750 Ag-Mkts L §305(7) ORCHARDS OR VINEYARDS
4180_ RPTL §467 PERSON AGED 65 YRS OR OLDER
41813 RPTL §467-d LIVING QUARTERS-SNRS/DISABLD
4182_ RPTL §469 CERTAIN LIVING QUARTERS
41834 RPTL §425 STAR - ENHANCED
41836 RPTL §425 STAR - ENHANCED, CERTAIN SCHOOL DISTRICTS
41844 RPTL §425 STAR - ENHANCED: MFG HOME
41846 RPTL §425 STAR - ENHANCED: MFG HOME, CERTAIN SCHOOL DISTRICTS
41854 RPTL §425 STAR - BASIC
41856 RPTL §425 STAR - BASIC, CERTAIN SCHOOL DISTRICTS
41864 RPTL §425 STAR - BASIC: MFG HOME
41866 RPTL §425 STAR - BASIC:MFG HOME, CERTAIN SCHOOL DISTRICTS
4190_ RPTL §459 PHYSICALLY DISABLED
41910 RPTL §459-b DISABLED CRIME VICTIMS
4193_ RPTL §459-c PERSON W/DISABILTY & LTD INC
41950 RPTL §421-b 1-2 FAMILY DWELLINGS IN NYC
4196_ RPTL §444-a HISTORIC PROPERTY
4197_ RPTL §421-d MULTI RESID UNITS NOT IN NYC
4198_ RPTL §421-e LOW/MODERATE INCOME HOUSING
41993 RPTL §421-ff RESIDENTIAL IMPROVEMENTS - CERTAIN CITIES
42003 RPTL §421-ff RESIDENTIAL - CERTAIN CITIES - CERTIFIED/SILVER
42013 RPTL §421-ff RESIDENTIAL - CERTAIN CITIES - GOLD
42023 RPTL §421-ff RESIDENTIAL - CERTAIN CITIES - PLATINUM
42100 RPTL §483-a SILOS, STORAGE TANKS, ETC.
4211_ RPTL §483-b HISTORIC BARNS
42120 RPTL §483-c TEMPORARY GREENHOUSES
42130 RPTL §483-d FARM OR FOOD PROC LABOR CAMP
42140 RPTL §483-e ANAEROBIC DIGESTION FACILITIES
4411_ RPTL §457 FIRST-TIME HOMEBUYERS
4412_ RPTL §467-j RES PROPERTY IN CERT COUNTIES
4421_ RPTL §421-f HOME IMPROVEMENTS
44233 RPTL §§421-h, i, j, k, n MULT DWELL CONVERSNS - CITIES
44243 RPTL §421-j MULT DWELL CAP IMP - CITIES
4425_ RPTL §421-l RES CAPITAL IMPROVEMENTS - CERT TOWNS
44263 RPTL §421-o MULT DWELLINGS CONV TO OWNER OCCUPIED RES IN CERT CITIES
44313 RPTL §485-h, q RES INVESTMENT - CERT MUNIS
44314 RPTL §485-i RES INVESTMENT - CERT MUNIS
4431_ RPTL §485-j RES INVESTMENT - CERT MUNIS
44323 RPTL §§485-i, j RES INVESTMENT - CERT MUNI/SD
44324 RPTL §§485-l, m RES INVESTMENT - CERT MUNI/SD
44336 RPTL §485-j RES IMPROVEMENT - CERT MUNIS
44343 RPTL §485-j RES INVESTMENT - CERT MUNI/SD
44344 RPTL §485-k RES INVESTMENT - CERT MUNI/SD
4435_ RPTL §485-r Res INHIBITED PROPERTY - CITY of BATAVIA
4439_ Chp. 122 of the Laws of 2015 RES SUPERSTORM SANDY ASSESSMENT RELIEF -CERTAIN COUNTIES
44443 RPTL §485-l RES IMPROVEMENT - CERTAIN TOWN
44456 RPTL §485-o VACANT OR NEW - CERTAIN CITIES
44466 RPTL §485-o LEED-SILVER-CERTAIN CITIES
44476 RPTL §485-o LEED-GOLD-CERT CITIES
44486 RPTL §485-o LEED-PLATINUM-CERT CITIES
4449_ RPTL §485-n RES COMM PROPERTIES-CERTAIN COUNTIES
4450_ RPTL §485-p ECONOMIC TRANSFORMATION AREAS
4600_ RPTL §474 DENTAL SOCIETY-POP > 174,999
46407 RPTL §466 VOLUNTEER FIRE CO - VILLAGE
46450 RPTL §464(1) ASSOC OF VOLUNT FIREFIGHTERS
47100 RPTL §499-qqqq TELECOMMUNICATION CEILINGS
47200 RPTL §§489-d, 489-dd RAILROAD: PARTIALLY EXEMPT
47450 RPTL §480 FORESTLAND UNDER FISHER ACT
47460 RPTL §480-a FORESTLAND CERTIF AFTER 9/74
4747_ RPTL §491, 491-a CONS EASMT 15-29 YR
4748_ RPTL §491, 491-a CONS EASMT 30-49 YR
4749_ RPTL §491, 491-a CONS EASMT 50-75 YR
4750_ RPTL §491, 491-a CONS EASMT PERPETUAL
4758_ RPTL §485-s MIXED USE PROPERTIES IN CERTAIN VILLAGES
4759_ RPTL §485-a MIXED-USE PROP IN CERT CITIES
4760_ RPTL §485-b BUSNS INVEST:NOT NYC, < 8/5/97
4761_ RPTL §485-b BUSNS INVEST:NOT NYC, > 8/4/97
4762_ Ch. 470 of the Laws of 2014 SOUTHAMPTON HOSPITALITY BUSINESS
47660 RPTL §489-bbbb IND/COMM-NYC FINANCE CERTIF
4767_ RPTL §485-e IMPROVEMENTS IN EMPIRE ZONE
47680 RPTL §489-bbbbb MIXED USE PROPERTIES IN NYC
4769_ RPTL §485-f BRANCH BANKS IN BANKING DIST
47700 RPTL §479 FALLOUT SHELTER FACILITIES
4771_ RPTL §485-g RES'L SUBDVSN INFRASTRUCTURE
4780_ RPTL §459-a IMPROVED PROP PURSNT TO ADA
4784_ RPTL §470 GREEN BUILDINGS -- CERTIFIED/SILVER
4785_ RPTL §470 GREEN BUILDINGS -- GOLD
4786_ RPTL §470 GREEN BUILDINGS -- PLATINUM
47900 RPTL §477-a AIR POLLUTION CONTROL FACLTY
4800_ PHFL §211 URBAN RENWL:URBAN REDEV CORP
4806_ RPTL §488-a CLASS A&B MULTIPLE DWELLINGS
4807_ RPTL §489 MULTIPLE DWELLINGS:IMPROVMNT
4810_ Gen Muny L §696 URBAN DEVEL ACTION AREA PROJ
4840_ Pub Hsng L §58(3) MUNI HOUSING AUTH:PROJ SOLD
48460 PHFL §33(2)
PHFL §33(3)
LTD PROFIT HSNG CO:LEASED
4851_ PHFL §33(1)(a) LTD PROFIT HSNG CO:PRTLY 422
48540 PHFL §93(6) LTD DIVIDND HSNG CO:UDC SUB
4854_ PHFL §93(3), 93(5)
PHFL §93(4), 93(5)
PHFL §97
PHFL §556
LTD DIVIDND HSNG CO:UDC SUB
48640 Pub Hel L §2864 LTD PROFIT NURSING HOME CO
48650 PHFL §33(1)(c)
PHFL §33(1)(d)
LTD PROFIT HSNG CO:VARIOUS
4865_ PHFL §33(1)(a)
PHFL §33(4)
PHFL §556
PHFL §§654-a, 654-b, 654-c
LTD PROFIT HSNG CO:VARIOUS
48660 PHFL §577(3) HOUSNG DEVEL FUND CO:UDC
4866_ PHFL §577(1)
PHFL §§654-a, 654-b, 654-c
HOUSNG DEVEL FUND CO:UDC
4867_ PHFL §§125, 127 REDEVELOP HSNG CO:FIRST EX
4869_ RPTL §423 REDEVELOP HSNG CO:PHASEOUT
4870_ Pub Hsng L §214-a(2) RENT CONTROL HSNG:PRE 1929
4871_ PHFL §405 RENT CONTROL HSNG:PHFL LOAN
48743 PHFL §1106-h LOW-INCM TURNKY/ENHCED HSNG
48800 RPTL §421-a NEW MULTIPLE DWELLINGS: NYC
4881_ RPTL §421-c NEW MULTI DWELLNG:NOT IN NYC
4883_ RPTL §421-m CERTAIN NEW/REHAB MULTIPLE DWELLINGS NOT IN NYC
48820 RPTL §421-g MULTI DWELLING: NYC CONVRSNS
49000 RPTL §429 ARENA USED BY NHL & NBA: NYC
49200 RPTL §432 THEATER CORP:ACT OF CONGRESS
4940_ RPTL §482 QUARANTINED FARMLAND
4950_ RPTL §487 PRIVATE SOLAR/WIND SYSTEMS
49510 RPTL §487-a ENERGY CONSERV IMPRV:RESIDNT
4952_ RPTL §478 OFF-STR PRKG W/UNDRGR SHELTR
49530 RPTL §477 INDUSTRIAL WASTE TREATMENT


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