Assessor Manuals, Volume 4, Exemption Administration: Exemption code index
Section 2.02
| 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 | Cemetery — 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 |
| 40130 | RPTL §485-v | Statewide residential revaluation |
| 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 |
| 4131_ | RPTL §458-d | Active duty combat zone |
| 41400 | RPTL §460 | Clergy |
| 4151_ | RPTL §465 | Aux pol officer certain cntys |
| 4152_ | RPTL §471 | Police officer surviving spouse |
| 4160_ | RPTL §466-n | Ocean rescue squad members East Hampton |
| 4161_ | RPTL §466-m | Ocean rescue squad members Southampton |
| 4162_ | RPTL §466-a | Vol firefighter surviving spouse |
| 4163_ | RPTL §466-a | Vol firefighter |
| 4164_ | RPTL §§466-c, d, f, j, k | Vol firefighter — certain counties |
| 41657 | RPTL §466 | Vol firefighter — villages |
| 4166_ | RPTL §466-a | Vol firefighter — certain counties |
| 4167_ | RPTL §466-b | Vol firefighter — certain counties |
| 4168_ | RPTL §§466-c, d, e, g | Vol firefighter — certain counties |
| 4169_ | RPTL §§466-c, d, e, f, g, h, i | Vol firefighter — certain counties |
| 41700 | RPTL §483 | Agricultural building |
| 41720 | Ag-Mkts L §305 | Agricultural dist. (NYS, county) |
| 41730 | Ag-Mkts L §306 | Agricultural 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 |
| 41873 | Chp. 645 of the Laws of 2024, Chap. 90 of the Laws of 2025 | Homestead exemption Town of Southampton |
| 4190_ | RPTL §459 | Physically disabled |
| 41910 | RPTL §459-b | Disabled crime victims |
| 4193_ | RPTL §459-c | Person w/ disability & 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 |
| 4420_ | RPTL §457-a | Res prop transfered low inc household |
| 4421_ | RPTL §421-f | Home improvements |
| 44220 | RPTL §421-f | Nassau county home improvement exemption |
| 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 |
| 4427_ | RPTL §421-p | New rental multiple dwellings (RMDs) |
| 4428_ | RPTL § 421-pp | New fully income restricted RMDs |
| 4429_ | RPTL §421-p | New accessory dwelling units |
| 4430_ | RPTL §421-q | Res capital improvement carbon emissions |
| 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 |
| 4437_ | RPTL §485-t | Res construction work in certain cities |
| 44387 | RPTL §485-w | Res property in certain villages- newly constructed |
| 4439_ | Chp. 122 of the Laws of 2015 | Res Superstorm Sandy assessment relief — certain counties |
| 4440_ | RPTL §467-n | Assessment relief for disasters |
| 44423 | RPTL §485-y | Vacant res improvement — certain cities |
| 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 — certain cities |
| 44486 | RPTL §485-o | LEED — platinum — certain 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 | Telecommunications 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, 491-b | Cons easmt 15-29 yr |
| 4748_ | RPTL §491, 491-a, 491-b | Cons easmt 30-49 yr |
| 4749_ | RPTL §491, 491-a, 491-b | Cons easmt50-75 yr |
| 4750_ | RPTL §491, 491-a, 491-b | Cons easmt perpetual |
| 4757_ | RPTL §485-v | Residential and mixed use in cert cities and school districts |
| 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) | Housing devel fund co: UDC |
| 4866_ | PHFL §577(1) PHFL §§654-a, 654-b, 654-c |
Housing 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/enhanced hsng |
| 48800 | RPTL §421-a | New multiple dwellings: NYC |
| 4881_ | RPTL §421-c | New multi dwelling: not in NYC |
| 4883_ | RPTL §421-m | Certain new/rehab multiple dwellings not in NYC |
| 48820 | RPTL §421-g | Multi dwelling: NYC conversns |
| 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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