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Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 486-a: Nonprofit Health Maintenance Organizations

Assessor Manuals

Section 4.05 - RPTL Section 486-a: Nonprofit Health Maintenance Organizations

Exemption code(s):

25600

Year originally enacted:

1971

Related statutes:

Pub Hel L §4401

Summary:

Real property owned by an incorporated not-for-profit health maintenance organization and used exclusively to provide comprehensive health services is wholly exempt from taxation but is liable for special ad valorem levies and special assessments.

Eligibility requirements

Ownership requirements:

Property must be owned by a health maintenance organization incorporated on a not-for-profit basis.

Property location requirements:

None.

Property use requirements:

Property must be used exclusively to provide comprehensive health services including, but not limited to, physician services (including consultant and referral services), in-patient and out-patient hospital services, diagnostic laboratory and therapeutic and diagnostic radiological services, and emergency and preventive health services.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

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 exemption allowed No exemption allowed
2. Duration No limit No limit No exemption allowed No exemption allowed
3. Taxing Jurisdiction a. County or County Special Districts Ex NA Tax Tax
b. City Ex NA NA Tax
c. Town or Town Special District Ex NA Tax Tax
d. Village Ex NA NA Tax
e. School District  NA Ex NA NA
Ex-Exempt   Tax-Taxable   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:

No exemption allowed

Coding of exemption on assessment roll

Coding of exemption on assessment roll
Code Description of alternative codes possible
25600  

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.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

Similar exemptions
Subject Statute
Nonprofit organizations (mandatory class) RPTL §420-a
Nonprofit organizations (permissive class) RPTL §420-b

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