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Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 442 & NPCL 1405: Soldiers Monument Corporations

Assessor Manuals

Section 4.05 - RPTL Section 442 & NPCL 1405: Soldiers Monument Corporations

Exemption Code(s):


Year originally enacted:

Before 1896

Related statutes:

NPCL §1405


As provided in NPCL §1405, real property owned by a corporation formed for the purpose of erecting and maintaining a monument or memorial to perpetuate the memory of those who served in the armed forces of the United States during a period of war is wholly exempt from taxation, special ad valorem levies, and special assessments.

Eligibility requirements

Ownership requirements:

Property must be owned by a corporation organized pursuant to NPCL §1405 and formed for the purpose of erecting and maintaining a monument or memorial to perpetuate the memory of members of the armed services of the U.S. who served during periods of war.

Property location requirements:


Property use requirements:

Property must be used in a manner consistent with the owner's corporate purpose as described in Ownership Requirements above. Some examples of property uses eligible for exemption are: monuments, memorial halls, cemetery lands used and occupied exclusively for the burial of honorably discharged war veterans, and improvements or embellishments such as walks, fences, trees, and shrubs. Property which meets the Ownership Requirements but does not satisfy the Property Use Requirements may be eligible for exemption under RPTL §452 (see the Exemption Profile for that statute).

Certification by state or local government:

None required.

Required construction start date or other time requirement:


Local option


Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
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. County or County 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-  NA-Not Applicable

Payments in lieu of taxes

None required.

Calculation of exemption

General municipal and school district taxes:

100% of assessed value.

Special ad valorem levies and special assessments:

100% of assessed value or other basis of assessment.

Coding of exemption on assessment roll

Coding of exemption on assessment roll
Code Description of alternative codes possible

Assessment roll section(s):

Exempt (ARLM Section 8).

Note: This code should not be used to identify (1) monuments or memorials owned by historical societies and exempt under RPTL §444 and NPCL §1408 or (2) 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.

Filing requirements (owner or occupant of property)


Reporting requirements (assessor)


Similar exemptions

Similar exemptions
Subject Statute
Cemeteries (public or private) RPTL §446
Historical societies RPTL §444 & NPCL §1408
Nonprofit organizations (mandatory class) RPTL §420-a
Nonprofit organizations (permissive class) RPTL §420-b
Veterans organizations RPTL §452

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