Assessor Manuals, Exemption Administration
Exemption Administration Manual—Part 2: Private Community Service and Social Organizations
Section 4.05 - RPTL Section 486-a: Nonprofit Health Maintenance Organizations
Year originally enacted:
Pub Hel L §4401
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.
Property must be owned by a health maintenance organization incorporated on a not-for-profit basis.
Property location requirements:
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:
Required construction start date or other time requirement:
Limitation on exemption
|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|
|c. Town or town special district||Ex||NA||Tax||Tax|
|e. School District||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
Payments in lieu of taxes
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
|Code||Description of alternative codes possible|
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)
Reporting requirements (assessor)
|Nonprofit organizations (mandatory class)||RPTL §420-a|
|Nonprofit organizations (permissive class)||RPTL §420-b|
Please send general questions or comments to ORPTS.