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Assessor's Manual, Volume 4, ExemptionAdministration

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Exemption Code(s): 25700 Year Originally Enacted: 1911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:
         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
    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:
    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:
    Subject Statute
    Nonprofit organizations (mandatory class) RPTL §420-a
    Nonprofit organizations (permissive class) RPTL §420-b

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