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Assessor's Manual, Volume 4, Exemption Administration - Part 1

Assessors' Manual : Table of Contents : Exemption Administration - Part 1

Summary Chart of Exemptions
Section 3

Legend:
Tax -- Taxable
Ex -- Exempt
O-1 -- Local option to exempt
O-2 -- Local option to tax
O-3 -- Agreement to exempt
ALS -- Amount limited by statute
LID -- Limited in duration
PILOT -- Payments in lieu of taxes required
L -- Liable only for county and town charges for capital costs of
(1) sewer systems,
(2) water supply systems,
(3) waterwaysand drainage, and
(4) streets and highways and for special assessments for indebtedness contracted before 7/1/53
CV -- Liable for city and village special assessments
NA -- Not applicable

 

  General Taxes  Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
Municipal

School
District
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 400(1)
U.S. Government (Generally)
Ex Ex Ex Ex Ex Ex No 4.04 181.01
Section 400(2)
U.S. Government
(Property occupied under purchase contract authorized by Public Buildings Purchase Contract Act)
Ex
LID
PILOT
Ex
LID
PILOT
L
LID
Ex
LID
L
CV
LID
Ex
CV
LID
Yes 4.04 183.01
Section 402
U.S. Government or State of New York
(Property held under contract of sale)
Tax Tax Tax Tax Tax Tax NA 4.02 41.01
Section 4.04(1)
State of New York (Generally)
Ex
PILOT
Ex
PILOT
Ex
PILOT
Ex
PILOT
L
CV
PILOT
Ex
CV
PILOT
No 4.02 43.01
Section 4.04(2)
State of New York
State and Local Employees'
Retirement System)
Ex
PILOT
Ex
PILOT
Ex Ex L
CV
Ex
CV
Yes 4.02 45.01
Section 404(3)
State of New York
(Teachers' Retirement System)
Ex
PILOT
Ex
PILOT
Ex Ex L
CV
Ex
CV
Yes 4.02 47.01
Section 406(1)
Municipal Corporations
(Property within corporate limits
held for public use)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.03 101.01
Section 406(2)
Municipal Corporations
(Property outside corporate limits
parks, airfields, highways, flood
control and soil conservation, or
fire protection)
Ex
O-3
Ex
O-3
Tax Tax Tax Tax Yes 4.03 103.01
Section 406(3)
Municipal Corporations
(Property outside corporate limits--
sewer or water facilities)

*Local option may limit (see Exemption Profile)

Ex
O-3
ALS*
Ex
O-3
ALS*
Ex
ALS*
Ex
ALS*
Ex
ALS*
Ex
ALS*
Yes 4.03 105.01
Section 406(4)
Municipal Corporations
(Aqueducts in New York City water supply system)
Ex Ex Ex Ex Ex Ex Yes 4.03 107.01
Section 406(5)
Municipal Corporations
(Property acquired by tax deed)
Ex
LID
Tax Ex
LID
Ex
LID
Tax Tax Yes 4.03 109.01
Section 406(6)
Municipal Corporations
(Reforested lands owned by counties)

*Exempt from county taxes

Ex* Tax Tax Tax Tax Tax Yes 4.03 111.01

Section 406(7)
Municipal Corporations
(Airfields outside corporate limits served by three or more major passenger carriers)

Ex
PILOT
Ex
PILOT
Tax Tax Tax Tax Yes 4.03 113.01
Section 406(8)
Municipal Corporations
(Property outside corporate limits-electrical generation and distribution facilities) *see exemption profile
Ex
O-3
ALS*
Ex
O-3
ALS*
Ex
ALS*
Ex
ALS*
Ex
ALS*
Ex
ALS*
Yes      4.03 114.01
Section 408
School Districts and Boards of Cooperative Educational Services (BOCES)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.03 115.01
Section 410
Special Districts
(Property within district boundaries)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.03 117.01

 

 
General Taxes
Special Ad Valorem
Levies
  Special Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 410-a
Special Districts
(Property outside district boundaries--sewage disposal or water facilities)
*Local option may limit (see Exemption Profile)
Ec
O-3
ALS*
Ex
O-3
ALS*
L
ALS*
Ex
ALS*
L
CV
ALS*
Ex
CV
ALS*
Yes 4.03 119.01
Section 410-b
Special Water Districts
(Oswego County)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.03 121.01
Section 412
& Public Authorities Law
Public Authorities
See Exemption Profile 4.02 49.01
Section 412-a
& General Municipal Law Section 874
Municipal Industrial Development Agencies
* One agency only (see Exemption Profile)
** Most types of property (see Profile)
Ex
PILOT*
Ex
PILOT*
Tax** Tax** Tax** Tax** Yes 4.03 125.01
Section 414
Public Housing, Publicly Assisted Housing, and Limited-Profit Homes

See Exemption Profile

4.07 413.01
Section 416
United Nations and Similar International Organizations

* Certain U.N. reuse project in NYC(see Exemption Profile)

Ex
PILOT*
Ex
PILOT*
Ex Ex Ex
Tax*
Ex
Tax*
Yes 4.04 187.01
Section 418
Foreign Governments (Embassies)
Ex Ex L Ex Tax Tax Yes 4.04 189.01
Section 420-a
Nonprofit Organizations
(Mandatory class)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 241.01
Section 420-b
Nonprofit Organizations
(Permissive class)
*In some cases (see Exemption Profile)
Ex
O-2
Ex
O-2
L Ex* L
CV
Ex
CV
Yes 4.05 243.01
Section 420-c
Low-Income Housing in
New York City
Ex Ex NA NA Tax Tax Yes 4.07 414.01
Section 421-a
New Multiple Dwellings in
New York City
* For certain types of property
(see Exemption Profile)
Ex
O-1*
ALS
LID
Ex
O-1*
ALS
LID
NA NA Tax Tax Yes 4.07 415.01
Section 421-b
Private One- and Two-Family Dwellings in New York City
Ex
ALS
LID
Ex
ALS
LID
NA NA Tax Tax Yes 4.01 1.01
Section 421-c
New Multiple Dwellings outside
New York City
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.07 417.01
Section 421-d
Multiple Dwellings outside New York City Financed by New York State Housing Finance Agency
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.07 419.01
Section 421-e
Low- or Moderate-Income Housing
Developed through Housing Trust
Fund or Affordable Housing Development Program
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.07 421.01

 

 
General Taxes
Special Ad Valorem
Levies
  Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 421-f
Home Improvements
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.01 4.01
Section 421-g
Multiple Dwellings in New York City
Converted from Other Uses
Ex
ALS
LID
Ex
ALS
LID
NA NA Tax Tax Yes 4.07 422.01
Section 421-h
Multiple Dwellings Converted to
Owner-Occupied Residences in
Certain Cities
*Exempt from city taxes only.
Ex*
O-1
ALS
LID
Tax NA NA Tax Tax Yes 4.01 4A.01
Section 421-i
Multiple Dwellings Converted to
Owner-Occupied Residences in Certain Cities
*Exempt from city taxes only.
Ex*
O-1
ALS
LID
Tax NA NA Tax Tax Yes 4.01 4A.01
Section 421-j
Multiple Dwellings Converted to
Owner-Occupied Residences in Certain Cities
*Exempt from city taxes only
Ex*
O-1
ALS
LID
Tax NA NA Tax Tax Yes 4.01 4A.01
Section 421-j
Capital Investment in Multiple
Dwellings in Certain Cities
*Exempt from city taxes only
Ex*
O-1
ALS
LID
Tax NA NA Tax Tax Yes 4.07 422A.01
Section 421-k
Multiple Dwellings Converted to
Owner-Occupied Residences in Certain Cities
*Exempt from city taxes only
Ex*
O-1
ALS
LID
Tax NA NA Tax Tax Yes 4.01 4A.01
Section 421-l
Capital Improvements to Residential
Buildings in Certain Towns
      *see exemption profile
Ex*
O-1
ALS
LID
Ex*
O-1
ALS
LID
Ex*
ALS
LID
Ex*
ALS
LID
Tax Tax Yes 4.01 4B.01
Section 421-m
Certain New or Substantially Rehabilitated Multiple
Dwellings outside New York City
* see exemption profile
Ex*
O-1*
ALS
LID
Ex*
O-1*
ALS
LID
Ex*
ALS
LID
Ex*
ALS
LID
Tax Tax Yes 4.07 422B.01
Section 421-ff
Residential Capital Improvements in
Certain Cities
     *see exemption profile
Ex*
O-1*
ALS
LID
Tax Tax Tax Tax Tax Yes 4.01 4M.01
Section 422
Not-for-Profit-Housing Companies
* For some types of property
(see Exemption Profile)
Ex
O-3*
ALS*
Ex
O-3*
ALS*
L Ex L
CV
Ex
CV
Yes 4.07 423.01
Section 423
Redevelopment Company
Housing Projects
(Continuation (phase-out) of other housing exemption)
See also Private Housing Finance Law
Sections 125 and 127
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Tax Tax Yes 4.07 425.01
Section 424
Institutes of Arts and Sciences
(New York City)
Ex Ex NA NA Tax Tax Yes 4.05  245.01
Section 425
School Tax Relief (STAR)
Tax
ALS
Ex Tax Tax Tax Tax Yes 4.01 5.01
Section 425-a
Enhanced STAR Recipients in Nassau County

*Exempt for county tax purposes only

Ex*
O-1
ALS
LID
Tax Tax Tax Tax Tax Yes 4.01 5A.01
Section 426
Opera Houses
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 249.01
Section 427
Performing Arts Buildings
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 251.01
Section 428
Fraternal Organizations
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 253.01
Section 429
Sports Arena Used by National Hockey League and National Basketball Association (New York City)
Ex
ALS
LID
Ex
ALS
LID
NA NA Tax Tax Yes 4.06 331.01
Section 430
Interdenominational Centers

*In some cases (see Exemption Profile)

Ex Ex L* Ex* L*
CV
Ex*
CV
Yes 4.05 255.01
Section 432
Theatrical Corporations Created by
Act of Congress
Ex
ALS
Ex
ALS
L
ALS
Ex
ALS
L
CV
ALS
Ex
CV
ALS
Yes 4.05 257.01
Section 434
Academies of Music
(In cities with population of 175,000 or more)

Local option may limit (see Exemption Profile)

Ex
O-1
ALS*
Ex
O-1
ALS*
L
ALS*
Ex
ALS*
L
CV
ALS*
Ex
CV
ALS*
Yes 4.05 259.01
Section 436
Clergy
(Property held in trust for benefit of church members)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.01 6.01
Section 438
Property Held by (a) Trustees of Hospital, Playground, or Library or
(b) Hospital Corporation for Benefit of a City

* In some cases (see Exemption Profile)
** Playground or library only

Ex
O-2**
Ex
O-2**
L* Ex* L*
CV*
Ex*
CV
Yes 4.05 261.01
Section 440
Infant Homes
Ex Ex Ex Ex Ex Ex Yes 4.05 263.01
Section 442 and Not-For-Profit Corporation Law Section 1405
Soldiers Monument Corporations
Ex Ex Ex Ex Ex Ex Yes 4.05 265.01
Section 444 and
Not-For-Profit Corporation Law Section 1408 Historical Societies
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.05 267.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 444-a
Historic Property
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex Ex Tax Tax Yes 4.01 7.01
Section 446
Cemeteries (Public or private)
Ex Ex Ex Ex Ex Ex Yes 4.03 127.01
Section 450
Agricultural Societies
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 273.01
Section 452
Veterans Organizations
* See exemption profile
Ex* Ex* L Ex* L
CV
Ex*
CV
Yes 4.05 275.01
Section 454
Indian Reservations
Ex Ex L Ex L
CV
Ex
CV
Yes 4.04 191.01
Section 456
Municipal Railroads
(All capital stock owned by a municipal corporation)
Ex Ex L Ex L
CV
Ex
CV
Yes 4.06 333.01
Section 457
First-time Homebuyers of
Newly Constructed Homes
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex Ex Tax Tax Yes 4.01 7A.01
Section 458(1)
Veterans
(Exemption based on eligible funds)
Ex
ALS
Tax Tax Tax Tax Tax No 4.01 8.01
Section 458(2)
Veterans
(Disabled -- property purchased through donations)
Ex
ALS
Ex
ALS
Tax Tax Tax Tax No 4.01 8.01
Section 458(3)
Veterans (Seriously disabled)
Ex Ex Ex Ex Ex Ex Yes 4.01 8.01
Section 458(5) (former)
Veterans
(Exemption increased or decreased following full-value reassessment pro rata)
Ex
O-1
ALS
Tax Tax Tax Tax Tax No 4.01 8.01
Section 458(5) (current)
Veterans
(Exemption increased or decreased following revaluation or update -- change in level)
Ex
O-1
ALS
Tax Tax Tax Tax Tax No 4.01 8.01
Section 458-a
Veterans
(Alternative exemption for wartime veterans)
Ex
O-2
ALS

Ex
O-1
ALS

Tax Tax Tax Tax Yes 4.01 9.01
Section 458-b
Veterans
(Cold War)
Ex
O-1
ALS
LID
Tax Tax Tax Tax Tax Yes 4.01 10.01
Section 459
Physically Disabled
Ex
O-1
ALS
Ex
O-1
ALS
Tax Tax Tax Tax Yes 4.01 11.01
Section 459-a
Improvements to Property Pursuant to the Americans with Disabilities Act of 1990
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Yes 4.06 355.01
Section 459-b
Disabled Crime Victims
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.01 12.01
Section 459-c
Persons with Disabilities and Limited Incomes
Ex
O-1
ALS
Ex
O-1
ALS
Tax Tax Tax Tax Yes 4.01 13.01
Section 460
Clergy
Ex
ALS
Ex
ALS
Tax Tax Tax Tax No 4.01 14.01
Section 462
Clergy Residence
(Owned by Religious Corporation)
Ex Ex Tax Tax Tax Tax Yes 4.05 277.01
Section 464(1)
Incorporated Associations of Volunteer Firemen
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.05 279.01
Section 464(2)
Incorporated Volunteer Fire Companies or Departments
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 281.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 466
Volunteer Firemen and Fire Companies in Villages

*Exempt from village taxes only

Ex*
O-1
ALS
Tax Tax Tax Tax Tax No 4.01 15.01
Section 466-a
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
Tax Ex
O-1
ALS
Ex
O-1
ALS
Tax Tax Yes 4.01 16.01
Section 466-b
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
Tax Ex
O-1
ALS
Ex
O-1
ALS
Tax Tax Yes 4.01 16.01
Section 466-c
Volunteer Firefighters and Ambulance Workers in Certain Counties
*In certain counties (see Exemption Profile)
Ex
O-1
ALS*
See
Exemp-
tion
Profile
Ex
0-1
ALS*
Ex
0-1
ALS*
Tax Tax Yes 4.01 16.01
Section 466-d
Volunteer Firefighters and Ambulance Workers in Certain Counties
*In certain counties (see Exemption Profile)
Ex
O-1
ALS*
See
Exemp-
tion
Profile
Ex
0-1
ALS*
Ex
0-1
ALS*
Tax Tax Yes 4.01 16.01
Section 466-e
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
See
Exemp-
tion
Profile
Ex
0-1
ALS
Ex
0-1
ALS
Tax Tax Yes 4.01 16.01
Section 466-f
Volunteer Firefighters and Ambulance Workers in Certain Counties
*In certain counties (see Exemption Profile)
Ex
O-1
ALS*
See
Exemp-
tion
Profile
Ex
0-1
ALS*
Ex
0-1
ALS*
Tax Tax Yes 4.01 16.01
Section 466-g
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
See
Exemp-
tion
Profile
Ex
0-1
ALS
Ex
0-1
ALS
Tax Tax Yes 4.01 16.01
Section 466-h
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
Ex
0-1
ALS
Ex
0-1
ALS
Ex
0-1
ALS
Tax Tax Yes 4.01 16.01
Section 466-i
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
Ex
0-1
ALS
Ex
0-1
ALS
Ex
0-1
ALS
Tax Tax Yes 4.01 16.01
Section 466-j
Volunteer Firefighters and Ambulance Workers in Certain Counties
Ex
O-1
ALS
Ex
0-1
ALS
Ex
0-1
ALS
Ex
0-1
ALS
Tax Tax Yes 4.01 16.01
Section 467
Persons 65 Years of Age or Older
Ex
O-1
ALS
Ex
O-1
ALS
Tax Tax Tax Tax Yes 4.01 17.01
Section 467-a
Class 2 Cooperatives and Condominiums in New York City
See Exemption Profile NA NA Tax Tax Yes 4.07 426.01
Section 467-b
Rent-Controlled or Rent-Regulated Property Occupied by Senior Citizens
See Exemption
Profile
Tax Tax Tax Tax Yes 4.07 427.01
Section 467-c
Rent-Controlled Property Occupied by Senior Citizens in New York City
See Exemption
Profile
NA NA Tax Tax Yes 4.07 429.01
Section 467-d
Certain Living Quarters Constructed To Be Occupied by a Senior Citizen or Disabled Individual

* Exempt from town taxes only

Ex*
O-1
ALS
Tax Ex*
O-1
ALS
Ex*
O-1
ALS
Tax Tax Yes 4.01 18.01
Section 467-f
Protective and Safety Devices Installed in Multiple Dwellings in New York City
See Exemption Profile NA NA Tax Tax Yes 4.07 430.01
Section 468
Fire Patrol and Salvage Corps
Ex Ex Tax Tax Tax Tax Yes 4.05 285.01
Section 469
Living Quarters for Parent or Grandparent
Ex
O-1
ALS
Ex
O-1
ALS
Ex
O-1
ALS
Ex
O-1
ALS
Tax Tax Yes 4.01 19.01
Section 470
Green Buildings
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.06 337.01
Section 472
Pharmaceutical Societies (In cities with population of 175,000 or more)

* In some cases (see Exemption Profile

Ex
O-2
Ex
O-2
L* Ex* L*
CV
Ex*
CV
Yes 4.05 287.01
Section 474
Dental Societies
(In cities with population of 175,000 or more)

* In some cases (see Exemption Profile)

Ex
O-2
ALS
Ex
O-2
ALS
L*
ALS
Ex*
ALS
L*
CV
ALS
Ex*
CV
ALS
Yes 4.05 289.01
Section 476-a
Railroad Passenger Stations in
New York City
Ex Ex NA NA Tax Tax Yes 4.06 339.01
Section 477
Industrial Waste Treatment Facilities
Ex
ALS
Ex
ALS
Ex
ALS
Ex
ALS
Tax Tax Yes 4.06 341.01
Section 477-a
Air Pollution Control Facilities
Ex
ALS
Ex
ALS
Ex
ALS
Ex
ALS
Tax Tax Yes 4.06 343.01
Section 478
Off-Street Parking Facilities Providing Underground Shelters
(In cities and villages only)

* Exempt from city and town taxes only

Ex*
O-1
ALS
LID
Tax Tax Tax Tax Tax Yes 4.06 345.01
Section 479
Fallout Shelter Facilities
Ex
ALS
Ex
ALS
Ex
ALS
Ex
ALS
Ex
ALS
Ex
ALS
Yes 4.06 347.01
Section 480
Forest and Reforested Lands
(Certified prior to 9/1/74)
(Fisher Act)
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.08 613.01
Section 480-a
Forest Land (Certified on or after 9/1/74)
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.08 615.01
Section 482
Quarantined Lands
Ex
ALS
O-3
Tax Tax Tax Tax Tax Yes 4.08 617.01
Section 483
Structures and Buildings Essential to the Operation of Agricultural and Horticultural Lands
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.08 619.01
Section 483-a
Farm Silos, Bulk Milk Tanks and Coolers, Farm Feed Grain Storage Bins, Commodity Sheds, and Manure and Handling Facilities
Ex Ex Ex Ex Ex Ex Yes 4.08 620.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 483-b
Historic Barns
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.08 621.01
Section 483-c
Temporary Greenhouses
Ex Ex Ex Ex Ex Ex Yes 4.08 622.01
Section 483-d
Farm or Food Processing
Labor Camps or Commissaries
Ex Ex Ex Ex Ex Ex Yes 4.08 623.01
Section 485
Nuclear Powered Electric
Generating Facilities
Ex
O-1
PILOT
Ex
O-1
PILOT
L Ex
O-1
PILOT
L
CV
Ex
CV
O-1
PILOT
Yes 4.06 351.01
Section 485-a
Mixed-use Properties in Certain Cities

*County and school district local option conditional on city adoption of local option.

Ex*
O-1
ALS
LID
Ex*
O-1
ALS
LID
Ex* Ex* Tax Tax Yes 4.06 352.01
Section 485-b
Business Investment Property
outside New York City

* Initial exemptions granted on or after 8/5/97 are liable for fire district levies

Ex
O-2
ALS
LID
Ex
O-2
ALS
LID
Ex
ALS
LID
Ex*
ALS
LID
Tax Tax Yes 4.06 353.01
Section 485-c
Steel Manufacturing Property(In cities with population of 50,000 or more)
Ex Ex Tax Tax Tax Tax Yes 4.06 355.01
Section 485-d
Waterworks Corporations
(New York City)

* If prescribed by local law (see Exemption Profile)

Ex
O-1
ALS*
Ex
O-1
ALS*
NA NA Tax Tax Yes 4.06 357.01
Section 485-e
Property Improvements in Empire Zones
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax No 4.06 359.01
Section 485-f
Branch Banks in Banking Development Districts
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.06 360.01
Section 485-g
Residential Subdivision Infrastructure
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.06 361.01
Section 485-h
Residential Investment in Certain Municipalities
*Taxable for county purposes
Ex*
O-1
ALS
LID
Tax NA NA Tax Tax Yes 4.01 19A.01
Section 485-i
Residential Investment in Certain Municipalities
See
exemption
profile
See
exemption
profile
NA NA Tax Tax Yes 4.01 19A.01
Section 485-j
Residential Investment in Certain Municipalities
Ex
O-1
ALS
LID
See
exemption
profile
NA NA Tax Tax Yes 4.01 19A.01
Section 485-j
Residential Property Improvements in Certain Cities
*Exempt from city taxes only
Ex*
O-1
ALS
LID
Ex
O-1
ALS
LID
NA NA Tax Tax Yes 4.01 19B.01
Section 485-k
Residential Investment in Certain Municipalities
Tax Ex
O-1
ALS
LID
NA NA Tax Tax Yes 4.01 19A.01
Section 485-l
Residential Investment in Certain Municipalities
Tax Ex
O-1
ALS
LID
NA NA Tax Tax Yes 4.01 19A.01
Section 485-l
Residential Property Improvements in Certain Towns

* Exempt from town taxes only

Ex*
O-1
ALS
LID
Tax Ex* Ex* Tax Tax Yes 4.01 19C.01
Section 485-m
Residential Property Improvements in Certain Municipalities
Tax Ex*
O-1
ALS
LID
NA NA Tax Tax Yes 4.01 19A.01
Section 485-n
Residential-commercial Property in
Certain Counties
*(see Exemption Profile)
Ex*
O-1
ALS
LID
Ex*
O-1
ALS
LID
NA NA Tax Tax Yes 4.06 361A.01
Section 485-o
New Residential Property in Certain Cities
*Exempt from city and fiscally dependent school taxes only
Ex*
O-1
ALS
LID
Ex*
O-1
ALS
LID
NA NA Tax Tax Yes 4.01 19D.01
Section 485-p
Economic Transformation Areas
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.06 361B.01
Section 486 and Insurance Law Section 4310(j)
Nonprofit Medical and Dental Indemnity Corporations and Health and Hospital Service Corporations
Ex Ex Tax Tax Tax Tax No 4.05 291.01
Section 486-a
Nonprofit Health Maintenance Organizations
Ex Ex Tax Tax Tax Tax Yes 4.05 293.01
Section 487
Solar, Wind, or Farm Waste Energy Systems

*In certain instances

Ex
O-2
ALS
LID
PILOT*
Ex
O-2
ALS
LID
PILOT*
Tax Tax Tax Tax Yes 4.01 20.01
Section 487-a
Energy Conservation Improvements to Certain Residential Premises
Ex
ALS
Ex
ALS
Ex
ALS
Ex
ALS
Tax Tax Yes 4.01 21.01
Section 488 and
Insurance Law Section 4607
Retirement Systems (Private nonprofit)
Ex Ex Tax Tax Tax Tax No 4.05 295.01
Section 488-a
Multiple Dwellings
(Rehabilitation of Class B dwellings and rehabilitation of Class A dwellings used for single-room occupancy)
8City purposes only **Big 5 cities only
Ex*
O-1 (not in NYC)
ALS
LID
Ex**
O-1 (not in NYC)
ALS
LID
Tax Tax Tax Tax Yes 4.07 431.01
Section 489
Multiple Dwellings
(Various improvements)
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Tax Tax Tax Tax Yes 4.07 433.01
Section 489-d
Railroad Companies (Intrastate)

* For some types of property(see Exemption Profile)

Ex
ALS*
Ex
ALS*
Ex
ALS*
Ex
ALS*
Tax Tax Yes 4.06 362.01
Section 489-dd
Railroad Companies (Interstate)

* For some types of property(see Exemption Profile)

Ex
ALS*
Ex
ALS*
Ex
ALS*
Ex
ALS*
Tax Tax Yes 4.06 361.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
REAL PROPERTY TAX LAW
Section 489-bbbb
Industrial and Commercial Properties in New York City
(Project certified by NYC Department of Finance)
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
NA NA Tax Tax Yes 4.06 365.01
Section 489-bbbbb
Mixed Use Properties in New York City
Ex
ALS
LID
Ex
ALS
LID
NA NA Tax Tax Yes 4.06 367.01
Section 489-bbbbbb
Industrial and Commercial Properties in New York City (Project certified by NYC Department of Finance after June 30, 2008)
See Exemption
Profile
NA NA Tax Tax Yes 4.06 368.01
Sections 491 and 491-a
Conservation Easement Agreement in Certain Towns

* County and school district local option conditional on town adoption of local option
**Based on length of commitment

Ex*
O-1
ALS
LID**
Ex*
O-1
ALS
LID**
Ex*
ALS
LID**
Ex*
ALS
LID**
Tax Tax Yes 4.08 625.01
Section 499-b
Commercial Properties in Designated Areas of Manhattan (New York City)
See Exemption
Profile
NA NA Tax Tax Yes 4.06 371.01
Section 499-bb
Commercial Properties in New York City Outside Designated Areas of Manhattan
See Exemption
Profile
NA NA Tax Tax Yes 4.06 373.01
Section 499-bbb
Green Roof Properties in New York City
See Exemption
Profile
NA NA Tax Tax Yes 4.06 374.01
Section 499-bbbb
Solar Electric Generating Systems in New York City
See Exemption
Profile
NA NA Tax Tax Yes 4.06 375.01
Section 499-qqqq
Mass Telecommunication Ceilings

Ex
ALS

Ex
ALS

Ex
ALS

Ex
ALS

Ex
ALS

Yes 4.06 376.01
Section 532
Certain State-Owned Lands Subject to Taxation for All Purposes
Tax Tax Tax Tax L
CV
Ex
CV
Yes 4.02 53.01
Section 534
State-Owned Reforestation Lands

*Exempt for county purposes only

Ex* Tax Ex* Ex* Ex Ex Yes 4.02 55.01
Section 536
State-Owned Lands Subject to Taxation for School Purposes Only
Ex Tax Ex Ex L
CV
Ex
CV
Yes 4.02 57.01
Section 1138
Withdrawal of Parcels from Foreclosure
Ex Ex Ex Ex Ex Ex No 4.06 377.01
AGRICULTURAL & MARKETS LAW
Section 305
Agricultural Districts
(Formed by county or New York State)
Ex
ALS
Ex
ALS
Ex Ex Ex Ex Yes 4.08 631.01
Section 305(7)
Replanted or Expanded Orchard and Vineyard Land
Ex
ALS
LID
Ex
ALS
LID
See Exemption
Profile
See Exemption
Profile
Yes 4.08 632.01
Section 306
Agricultural Land outside
Agricultural District
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.08 633.01
ARTS & CULTURAL AFFAIRS LAW
Section 20
New York Sate Cultural Resources Trust
Ex Ex Tax Tax Tax Tax No 4.02 65.01
Section 21
New York City Cultural Resources Trust
Ex Ex NA NA Tax Tax No 4.03 135.01
BANKING LAW
Section 420-e
New York State Savings and Loan Insurance
Ex Ex Tax Tax Tax Tax Yes 4.02 71.01
EDUCATION LAW
Section 468
New York City Educational Construction Fund
Ex
PILOT
Ex
PILOT
NA NA Tax Tax Yes 4.03 145.01
Section 492
City of Yonkers Educational Construction Fund
Ex
PILOT
Ex
PILOT
NA NA Tax Tax Yes 4.03 147.01
Section 657
New York State Higher Education
Services Corporation
Ex Ex Ex Ex Ex Ex No 4.02 75.01
Section 2853
Charter School Incorporated by
New York State Board of Regents
Ex Ex L Ex L
CV
Ex
CV
Yes 4.03 148.01
Section 6282
City University Construction Fund
(New York City)
Ex Ex NA NA Tax Tax Yes 4.03 149.01
ENVIRONMENTAL CONSERVATION LAW
Section 15-1909(4)
Drainage Improvement Districts
Ex Ex Tax Tax Tax Tax Yes 4.03 141.01
Section 15-2115
River Regulating Districts
Tax Tax Tax Tax L
CV
Ex
CV
Yes 4.02 73.01
Section 15-2309
River Improvement Districts
Ex Ex Tax Tax Tax Tax Yes 4.03 143.01
Section 21-0701(14.3)
Delaware River Basin Compact
Ex
PILOT
Ex
PILOT
Tax Tax Tax Tax Yes 4.04 211.01
Section 21-0901(Art. IV)
Great Lakes Basin Compact
Ex Ex Tax Tax Tax Tax Yes 4.04 213.01

 

  General Taxes Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
ENVIRONMENTAL CONSERVATION LAW
Section 21-1301(15.3)
Susquehanna River Basin Compact
Ex
PILOT
Ex
PILOT
Tax Tax Tax Tax Yes 4.04 215.01
GENERAL MUNICIPAL LAW
Section 120-u(10)
Emergency Water Supply Pipelines
and Conduits
Ex Ex Tax Tax Tax Tax Yes 4.03 151.01
Section 411
Municipal Corporations
(Certain revenue-producing under-takings not
exempt under Real Property Tax Law Section 406(1))
Ex Ex Tax Tax Tax Tax Yes 4.03 155.01
Section 506, 555, and 560
Urban Renewal Property Owned by Municipality or
Municipal Urban Renewal Agency
Ex Ex Tax Tax Tax Tax Yes 4.07 563.01
Section 696
Urban Development Action Area Projects
Ex
O-3
ALS
LID
PILOT
Ex
O-3
ALS
LID
PILOT
Tax Tax Tax Tax Yes 4.07 565.01
NOT FOR PROFIT CORPORATION LAW          
Section 1608
Land Banks 
Ex Ex Tax Tax Tax Tax Yes 4.05 300.01
PRIVATE HOUSING FINANCE LAW
Section 33(1)(a)
Limited-Profit Housing Companies(Property partially used for
purposes exempt under Real Property Tax Law Section 422)
Ex
O-3
ALS
LID
Ex
O-3
ALS
LID
L
LID
Ex
LID
L
CIV
LID
Ex
CV
LID
Yes 4.07 451.01
Section 33(1)(a)
Limited-Profit Housing Companies
(Property not described by other subsections of Section 33)
Ex
O-3
ALS
LID
Ex
O-3
ALS
LID
Tax Tax Tax Tax Yes 4.07 451.01
Section 33(1)(c)
Limited-Profit Housing Companies
(Urban Development Corporation subsidiary other than
not-for-profit)
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Tax Tax Yes 4.07 453.01
Section 33(1)(d)
Limited-Profit Housing Companies(Projects financed by federally insured mortgage loan)
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Tax Tax Yes 4.07 455.01
Section 33(2)
Limited-Profit Housing Companies
(Dwellings leased to New York State Housing Finance Agency)
Ex
ALS
LID
PILOT
Ex
ALS
LID
PILOT
Ex
ALS
LID
PILOT
Ex
ALS
LID
PILOT
Tax Tax Yes 4.07 457.01
Section 33(3)
Limited-Profit Housing Companies(Dwellings leased to municipality or municipal housing authority)
Ex
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.07 459.01
Section 33(4)
Limited-Profit Housing Companies(Mutual company (co-op) organized for acquisition of building by its residents)
Ex
O-3
ALS
LID
Ex
O-3
ALS
LID
Tax Tax Tax Tax Yes 4.07 461.01
Section 36-a(2)
Municipally Owned Housing Projects Acquired from
Housing Development Fund Company or Limited-Profit Housing Company
Ex
LID
Ex
LID
Tax Tax Tax Tax Yes 4.07 463.01
Section 36-a(4)
Municipally Owned Housing Projects Sold or Leased to Housing Develop-ment Fund Company or Limited-Profit Housing Company
* Local option may limit (see Exemption Profile)
Ex
O-3
ALS*
LID
Ex
O-3
ALS*
LID
Tax Tax Tax Tax Yes 4.07 465.01
Section 45-a
New York State Housing Finance Agency Subsidiary(Housing Trust Fund Corporation)
Ex Ex Tax Tax Tax Tax Yes 4.07 467.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
PRIVATE HOUSING FINANCE LAW
Section 45-b
New York State Housing Finance Agency Subsidiary(Affordable Housing Corporation)
Ex Ex Tax Tax Tax Tax Yes 4.07 469.01
Section 53
New York State Housing Finance Agency
Ex Ex Tax Tax Tax Tax No 4.07 471.01
Section 93(3) and 93(5)
Limited Dividend Housing Companies(Project completed prior to 1/1/39)
Ex
O-3
ALS
LID
Ex
O-3
ALS
LID
Tax Tax Tax Tax Yes 4.07 473.01
Section 93(4) and 93(5)
Limited Dividend Housing Companies (Project completed between 1/1/39 and 12/31/72 or after 1/1/79)
Ex
O-3
ALS
LID
Ex
O-3
ALS
LID
Tax Tax Tax Tax Yes 4.07 475.01
Section 93(6)
Limited Dividend Housing Companies(Urban Development Corporation subsidiary)
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Tax Tax Yes 4.07 477.01
Section 97
Limited Dividend Housing Companies Organized Pursuant to State Housing Law of 1926(Building erected before 1/2/37)
*Local option may limit (see Exemption Profile)
Ex
O-3
ALS*
LID
Ex
O-3
ALS*
LID
Tax Tax Tax Tax Yes 4.07 479.01
Sections 125 and 127
Redevelopment Company Housing Projects (First exemption )

See also Real Property Tax Law Section 423

* Local option may limit (see Exemption Profile)

Ex
O-3
ALS*
LID
Ex
O-3
ALS*
LID
Tax Tax Tax Tax Yes 4.07 481.01
Section 211
Urban Renewal Property Owned by Urban Redevelopment Corporations
Ex
O-1
ALS
LID
Ex
O-1
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.07 581.01
Section 260
Urban Renewal Property Owned by Community Development Corporation
Ex Ex Tax Tax Tax Tax Yes 4.07 583.01
Section 405
Rent-Controlled Multiple Dwellings Improved through Loan Made Pursuant to Private Housing Finance Law Article 8

* In certain cases (see Exemption Profile)

Ex
O-1
ALS
LID*
PILOT*
Ex
O-1
ALS
LID*
PILOT*
Tax Tax Tax Tax Yes 4.07 483.01
Section 556
Limited Dividend Housing Companies or Limited-Profit Housing Companies (Property purchased or leased from municipality or municipal housing authority)

* Local option may limit (see Exemption Profile)

Ex
O-3
ALS*
LID
Ex
O-1
ALS*
LID
Tax Tax Tax Tax Yes 4.07 485.01
Section 577(1)
Housing Development Fund Companies(Property not described by other sections of law)

* Local option may limit (see Exemption Profile)

Ex
O-3
ALS*
LID
Ex
O-1
ALS*
LID
Tax Tax Tax Tax Yes 4.07 487.01
Section 577(3)
Housing Development Fund Companies (Urban Development Corporation subsidiaries other than not-for-profit)
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Tax Tax Yes 4.07 489.01
Sections 654-a, 654-b, 654-c
New York City Housing Development Corporation Subsidiaries Not Described Below
Ex Ex NA NA Tax Tax Yes 4.07 491.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
PRIVATE HOUSING FINANCE LAW
Section 654-a
New York City Housing Development Corporation Subsidiaries -- Limited-Profit Housing Company or Housing Development Fund Company

* Local option may limit (see Exemption Profile)

Ex
O-3
ALS*
LID
Ex
O-3
ALS*
LID
NA NA Tax Tax Yes 4.07 491.01
Section 663
New York City Housing Development Corporation
Ex Ex NA NA Tax Tax No 4.07 493.01
Section 1106-h
Low-Income Turnkey/Enhance Housing Trust Fund Program
Ex
O-1
ALS
Tax Ex*
ALS
Ex*
ALS
Ex*
ALS
Ex*
ALS
Yes 4.07 495.01
PUBLIC HEALTH LAW
Section 2864
Limited-Profit Nursing Home Companies
Ex
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.07 511.01
PUBLIC HOUSING LAW
Sections 52(3), 52(5), 52(6)
Municipal Housing Authorities(Project financed or aided by federal government or municipality, but not New York State)
Ex
LID
Ex
LID
Tax Tax Tax Tax Yes 4.07 521.01
Sections 52(4), 52(5), and 52(6)
Municipal Housing Authorities(Project financed or aided by New York State)
Ex
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Ex
ALS
LID
Tax Tax Yes 4.07 523.01
Section 58(3)
Municipal Housing Authorities(Project sold or leased to limited-profit mutual (co-op) housing company)
Ex
O-3
ALS
LID
Ex
O-3
ALS
LID
Tax Tax Tax Tax Yes 4.07 523.01
Section 214-a(2)
Rent-Controlled Multiple Dwellings Erected Before 4/18/29 and Improved through Loan Made Pursuant to Public Housing Law Article 10

* In some cases (see Exemption Profile)

Ex
O-1
ALS
LID*
Ex
O-1
ALS
LID*
Tax Tax Tax Tax Yes 4.07 527.01
RACING, PARI-MUTUEL WAGERING
& BREEDING LAW
Section 513
Regional Off-Tracking Betting Corporations
Ex Ex Tax Tax Tax Tax Yes 4.03 157.01
Section 617
New York City Off-Track Betting Corporation
Ex Ex NA NA Tax Tax Yes 4.03 159.01
RAPID TRANSIT LAW
Section 103
Railroad and Related Property (New York City)
Ex Ex NA NA Ex Ex Yes 4.06 383.01
RETIREMENT & SOCIAL SECURITY LAW
Section 313(h)
State of New York (State and Local Police and Fire Retirement System)
Ex
PILOT
Ex
PILOT
Tax Tax Tax Tax Yes 4.02 79.01
SOCIAL SERVICES LAW
Section 472-p
Berkshire Farm Center for Youth
Ex Ex L Ex L
CV
Ex
CV
Yes 4.05 311.01

 

 
General Taxes
Special Assessments  Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
SPECIAL LEGISLATIVE ACTS
Laws Enacted Before 1902 These exemptions are authorized by special legislative acts that apply to specific properties. Since these exemptions are numerous and, for the most part, restricted to certain sites, they are not described in this volume. Further information about these exemptions may be obtained from the New York State Office of Real Property Tax Services, Office of Counsel.

On assessment rolls the Exemption Code to be used for these exemptions is 26000.

NA NA
STATE LAW
Section 54
U.S. Property Used for Military, Navigation, Hospital, Post Office, or Custom House Purposes
Ex Ex Ex Ex Ex Ex Yes 4.04 219.01
Section 59-g
U.S. Property Used for Defense Purposes
Ex Ex Ex Ex Ex Ex Yes 4.04 221.01
TRANSPORTATION LAW
Section 64
Utica Transit Authority
Ex Ex Tax Tax Tax Tax Yes 4.06 385.01
CONSOLIDATED LAWS SERVICE UNCONSOLIDATED LAWS
Chapter 270
Nonprofit Corporations(Corporations providing housing facilities and related research or guaranteeing loans to finance such facilities)
Ex Ex Tax Tax Tax Tax No 4.07 541.01
Chapter 270
Nonprofit Corporations(Corporations providing industrial facilities and related research or guaranteeing loans to finance small business facilities and activities)
Ex Ex Tax Tax Tax Tax No 4.06 387.01
McKINNEY'S UNCONSOLIDATED LAWS
Section 4413
Facilities Development Corporation
Ex Ex Tax Tax Tax Tax Yes 4.02 81.01
Section 6272
New York State Urban Development Corporation (Housing Project)
Ex Ex Ex Ex Tax Tax Yes 4.07 543.01
Section 6272
New York State Urban Development Corporation(Industrial project or property of undetermined use)

*Only some projects (see Exemption Profile)

Ex
PILOT*
Ex
PILOT*
Ex Ex Tax Tax Yes 4.06 389.01
Section 6272
New York State Urban Development Corporation (Urban renewal or civic project)
Ex Ex Ex Ex Tax Tax Yes 4.07 6272.01
Section 6369
New York State Project Finance Agency
Ex Ex Tax Tax Tax Tax No 4.07 545.01
Section 6515
Port Authority of New York and New Jersey -- Bridges and Tunnels
Ex Ex NA NA Tax Tax Yes 4.04 223.01
Section 6562
Port Authority of New York and New Jersey -- Narrows Bridge
Ex Ex NA NA Tax Tax Yes 4.04 223.01
Section 6611
Port Authority of New York and New Jersey -- World Trade Center
Ex Ex NA NA Tax Tax Yes 4.04 223.01
Section 6635
Port Authority of New York and New Jersey -- Air Terminals
Ex Ex NA NA Tax Tax Yes 4.04 223.01
Section 7181
Port Authority of New York and New Jersey -- Industrial Development Projects
Ex Ex Tax Tax Tax Tax Yes 4.04 223.01

 

 
General Taxes
Special Ad Valorem
Levies
 Special  Assessments   Exemption Profile
Legend:
General
Municipal
Taxes

School
District
Taxes
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs
Capital
Costs
of
Construction
Operation
and
Maintenance
Costs

Specified
Use
Requirements



Section



Page
McKINNEY'S UNCONSOLIDATED LAWS
Section 7210
Port Authority of New York and New Jersey -- Urban Bus Transportation Facilities
Ex Ex NA NA Tax Tax Yes 4.04 223.01
Section 7400
New York City Health and Hospitals Corporation
Ex Ex NA NA Tax Tax Yes 4.03 161.01
Section 7421
New York State Medical Care Facilities Finance Agency
Ex Ex Tax Tax Tax Tax Yes 4.02 85.01
Section 9613
United Nations Development District New York City)
Ex Ex NA NA Ex Ex Yes 4.04 225.01
LAWS OF 2007
Chapter 487
Public Safety and Court Facility Alternatives for the City of Niagara Falls
Ex
ALS
Ex
ALS
Tax Tax Tax Tax Yes 4.05 312.01
LAWS OF 2014

Chapter 470
Southampton Hospitality Business Investment Property

 

Ex
O-1
ALS
LID

Ex
O-1
ALS
LID

Ex
ALS
LID

Ex
ALS
LID 

Tax Tax Yes 4.06 354.01
UNITED STATES CODE
45 USC Section 546b
Amtrak Railroad
Ex Ex Tax Tax Tax Tax No 4.06 393.01
VIENNA CONVENTION ON CONSULAR RELATIONS
Article 32
Foreign Governments
(Consulates)
Ex Ex Tax Tax Tax Tax Yes 4.04 227.01
VIENNA CONVENTION ON DIPLOMATIC RELATIONS
Article 23
Foreign Governments
(Missions)
Ex Ex Tax Tax Tax Tax Yes 4.04 229.01

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