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Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 2
Private Community Service and Social Organizations

Section 4.05 - RPTL Section 440

Infant Homes

Exemption Code(s): 25700 Year Originally Enacted: 1911

Related Statutes: None Summary: Real property that is owned by an infant home corporation and is used by the corporation exclusively as a place for the free maintenance, care, and recreation of children aged six years or less is wholly exempt from taxation, special ad valorem levies, and special assessments.

  1. Eligibility requirements:
    1. Ownership Requirements: Property must be owned by an infant home corporation.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be used exclusively as a place for the free maintenance, care, and recreation of children of the age of six years or less.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement:   None.
       
  2. Local option: No.
      
  3. Limitation on exemption:
     Limitation on exemption
         General Municipal Taxes School District Taxes Special Ad Valorem Tax Special Assessments
    1. Amount No limit No limit No limit No limit
    2. Duration No limit No limit No limit No limit
    3. Taxing Jurisdiction
    a. Special Districts Ex NA Ex Ex
    b. City Ex NA NA Ex
    c. Town or Town
    Special District
    Ex NA Ex Ex
    d. Village Ex NA NA Ex
    e. School District NA Ex NA NA
        Ex-Exempt   Tax-Taxable  NA-Not Applicable

     
  4. Payments in lieu of taxes: None required.
     
  5. Calculation of exemption:
    1. General Municipal and School District Taxes: 100% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: 100% of assessed value or other basis of assessment.
       
  6. Coding of exemption on assessment roll:
     Coding of exemption on assessment roll
    Code Description of Alternative Codes Possible
    25700  

    Assessment Roll Section(s): Exempt (ARLM Section 8).

    Note: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

  7. Filing requirements (Owner or Occupant of Property): None.
     
  8. Reporting requirements (Assessor): None.
     
  9. Similar exemptions:
     Similar exemptions
    Subject Statute
    Nonprofit organizations (mandatory class) RPTL §420-a
    Nonprofit organizations (permissive class) RPTL §420-b

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