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Department of Taxation and Finance

Assessor Manual, Volume 4, Exemption Administration: Exemption code index

Section 2.02

 Exemption Code Index
Code Law section Description
10100 RPTL §410 Special Districts use: other owner
1011_ RPTL §410-a Sewage or water not in district
10200 Gen Muny L §120-u(10) Public emergency water pipes
12100 RPTL §404(1) New York State owned property
12150 RPTL §404(2) New York State and Local Employee Retirement System
12200 RPTL §404(3) New York State Teachers Retirement System
12250 RSS L §313(h) New York State and Local Police and Fire Retirement System
12350 RPTL §412 & Pub Auth L Public authorities — various
12360 RPTL §412 & Pub Auth L New York State Environmental facility corporation
12370 RPTL §412 & Pub Auth L Misc Local Transportation Public Authority
12380 RPTL §412 & Pub Auth L Central New York Region Transportation Authority
12400 Bnkg L §420-e New York State Savings and Loan Insurance Fund
12430 Ed L §657 New York State Higher Education Service corporation
12440 Art-Cult L §20 New York State cultural resources trust
12450 McK U Con L §7421 New York State medical care facility finance
13100 RPTL §406(1) County owned: (generally)
13110 RPTL §446 County owned: cemetery
13120 Gen Muny L §411 County owned: revenue — Producing
1323_ RPTL §406(2) County property outside county
1324_ RPTL §406(3) County sewer or water outside county
13250 RPTL §406(7) County airfield outside county
1326_ RPTL §406(8) County electrical generation and distribution facility outside county
13350 RPTL §406(1) City owned property (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 or water not in city
13450 RPTL §406(7) City airfield outside city
1346_ RPTL §406(8) City electrical generation and distribution facilities outside city
13500 RPTL §406(1) Town owned property (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 or water not in town
1360_ RPTL §406(8) Town electrical generation and distribution facilities outside town
13650 RPTL §406(1) Village owned: (generally)
13660 RPTL §446 Village owned: cemetery
13670 Gen Muny L §411 Village owned: revenue producing
1373_ RPTL §406(2) Village property outside village
1374_ RPTL §406(3) Village sewer or water not in village
13750 RPTL §406(7) Village airfield outside village
1376_ RPTL §406(8) Village electrical generation and distribution facilities outside village
13800 RPTL §408 School district property
13810 ECL §15-1909(4) Drainage improvement district
13820 ECL §15-2309 River improvement district
1383_ RPTL §410-a Special district: not in district
1384_ RPTL §410-b Special water district: Oswego county
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 property
13890 RPTL §412 & Pub Auth L Misc local public authority
13920 Ed L §468 NYC Educational Construction Fund
13930 Ed L §6282 NYC University Construction Fund
13940 Art-Cult L §21 NYC Cultural Resources Trust
13950 McK U Con L §7400 NYC Health and Hospital Corporation
13960 Racing L §617 NYC OTB Corporation
13970 Racing §513 Regional OTB Corporation
13980 Ed L §492 Yonkers Educational Construction Fund
14000 RPTL §412 & Pub Auth L Specific local public authority
14010 RPTL §412 & Pub Auth L Buffalo Water Board
1402_ RPTL §412 & Pub Auth L Specific local public authority
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 Government: Embassy
14210 Vienna Convention on
Consular Relations, Article 32
Foreign Government: Consulate
14220 Vienna Convention on
Diplomatic Relations, Article 23
Foreign Government: 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 and NJ Port Authority — Narrows Bridge
14610 McK U Con L §6611 NY and NJ Port Authority — World Trade
14620 McK U Con L §6635 NY and NJ Port Authority — air terminal
14630 McK U Con L §7210 NY and NJ Port Authority — bus facilities
14640 McK U Con L §6515 NY and NJ Port Authority — bridge and tunnel
17000 McK U Con L §7181 NY and NJ Port Authority — industrial development
17010 Rap Tran L §103 NYC owned railroad property
17650 McK U Con L §4413 Facilities development corporation
18020 RPTL §412-a & Gen Muny L §874 Municipal industrial development agency
18040 Gen Muny L §§506, 555, 560 Urban renewal: municipal owned
18060 Gen Muny L §§506, 555, 560 Urban renewal: agency owned
18080 Pub Hsng L §§52(3), 52(5), 52(6) Municipal Housing Authority: federal or municipality money
18100 PHFL §36-a(2) Municipal Housing Project acquired from priv
18120 PHFL §45-a
PHFL §45-b
PHFL §53
New York State Housing Finance Agency
18130 McK U Con L §6272 New York State Urban Development Corporation - housing project
18180 McK U Con L §6272
McK U Con L §6272
New York State Urban Development Corporation - non-housing
18190 McK U Con L §6369 New York State Project Finance Agency
18300 PHFL §663 New York State Housing Development Corporation
18600 RPTL §400(2) USA: under purchase contract
19950 RPTL §456 Municipal Railroad
20200 Gen Muny L §120-u(10) Private emergency water pipes
21100 RPTL §436 Clergy - in trust for church
21600 RPTL §462 Clergy residence
25110 RPTL §420-a Nonprofit organization - religious
25120 RPTL §420-a Nonprofit organization - educational
25130 RPTL §420-a Nonprofit organization - charitable
25210 RPTL §420-a Nonprofit organization - hospital
25230 RPTL §420-a Nonprofit organization - moral or mental improvement
2530_ RPTL §420-b Nonprofit organization - various uses
25400 RPTL §428 Fraternal organization
25500 RPTL §486 & Ins L §4310(j) Nonprofit medical or dental
25600 RPTL §486-a Nonprofit health maintenance organization
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 Center for Youth
26250 RPTL §444 & NPCL §1408 Historical society
2630_ RPTL §430 Interdenominational center
26350 RPTL §468 Fire patrol and salvage corporations
26400 RPTL §464(2) Volunteer fire company or department
26500 RPTL §424 NYC Institutes or Arts and Science
2670_ RPTL §472 Pharmaceutical society
27200 RPTL §§489-d, 489-dd Railroad — wholly exempt
27250 45 USC §546b Railroad — Amtrak
27350 RPTL §446 Railroad — private
27400 RPTL §488 & Ins L §4607 Private nonprofit retirement system
2745_ RPTL §485 Electric generating facilities
27500 RPTL §485-d Waterworks corporation in NYC
27550 RPTL §485-c Steel manufacturing: in city population > 49999
28100 RPTL §422 Nonprofit housing — specific use
2811_ RPTL §422 Nonprofit housing — specific use
28120 RPTL §422 Nonprofit housing — specific use
28220 PHFL §260 Community development corporation — urban renewal
28240 CLS U Con L Ch. 270
CLS U Con L Ch. 270
Nonprofit: housing, research, or loans
28400 PHFL §§654-a, 654-b, 654-c NYC Housing Development Corporation subsidiaries
28520 RPTL §422 Nonprofit nursing home corporation
28540 RPTL §422 Nonprofit housing: mental disability
28550 RPTL §422 Nonprofit housing: Senior citizen center
29150 RPTL §426 Opera house
29300 RPTL §438 Hospital corporation: city benefit
29350 RPTL §438 Trustees — hospital, library, or playground
2935_ RPTL §438 Trustees — hospital, library, or playground
2945_ RPTL §434 Music academy: population > 175,000
29500 RPTL §427 Performing arts buildings
29600 RPTL §476-a NYC railroad passenger station
29650 RPTL §442 & NPCL §1405 NYC railroad passenger station
2970_ RPTL §1138 Property withdrawn from foreclosure
29800 Ch. 487, L. 2007 Public safety
3030_ RPTL §487 Public solar or wind systems
32252 RPTL §534 New York State owned reforested land
32301 RPTL §536 New York State land: school purpose taxable
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 authority
38260 Pub Hsng L §§52(4), 52(5) Municipal housing authority: New York State aided
3850_ Pub Hsng L §58(3) Municipal housing authority: leased out
3860_ PHFL §36-a(4) Municipal housing authority: sold or leased
38703 PHFL §1106-h Low income turnkey/enhanced housing
4010_ RPTL §485-s Residential reassessments in certain towns — Greenbush
4011_ RPTL §485-s Residential reassessments in certain towns — Ossining
40120 RPTL §485-u Class one reassessment- Nassau County
4100_ RPTL §458 Veterans — change in level
4110_ RPTL §458 Veterans — eligible funds
4111_ RPTL §458 Veterans — eligible funds
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)
4118_ RPTL §458-c Severely injured members of the armed forces
41200 RPTL §458 Veterans — purchase by subscription
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
4437_ RPTL §485-t Res Construction Work In Certain Cities
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
4451_ RPTL §467-k RES LONG TIME SENIOR RESIDENT (BUFFALO)
44603 RPTL §467-k RES FLOOD INSURANCE PROGRAM (SYRACUSE)
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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