Exemption Administration Manual, Part 2: Multiple dwellings and urban renewal—Chart A: Eligibility requirements: Ownership, location, and construction date requirements: Summary by type of housing and owner
Assessor Manuals
Section 4.07
Chart A: Eligibility requirements: Ownership, location, and construction date requirements: Summary by type of housing and owner
| NYC | New York City | Low-income housing | See Chart IE |
| NYS | New York State | Moderate-income housing | Not defined in statutes |
| UDC | New York State Urban Development Corporation | Middle-income housing | Not defined in statutes |
| Low-income or moderate-income housing | Middle-income housing | ||
|---|---|---|---|
| Owner | Exemption # | Owner | Exemption # |
| Affordable housing development program participants | H-13 | Housing development fund company | H-32, H-33 |
| Housing assistance corporation | H-21 | Limited-profit (Mitchell-Lama) housing company | H-32–H-39 |
| Housing development fund company | H-01–H-04, H-19 | Municipality | H-40, H-41 |
| Housing Trust Fund Program participants | H-13 | Municipal Housing Authority | H-42 |
| Housing New York Corporation | H-21 | Nursing home company | H-43 |
| Limited-dividend housing company (private) | H-05–H-09 | Redevelopment company | H-44, H-45 |
| Limited-dividend housing company(public) | H-10 | ||
| Limited-profit (Mitchell-Lama) housing company | H-11, H-12, H-20 | ||
| Municipality | H-14 | ||
| Municipal housing authority | H-15–H-17 | ||
| Nonprofit housing corporation | H-02 | ||
| NYC Housing Development Corporation and Subsidiaries | H-18–H-21 | ||
| NYS Housing Finance Agency | H-22 | ||
| NYS Housing Finance Agency subsidiary—Housing Trust Fund Corporation | H-23 | ||
| NYS Housing Finance Agency subsidiary Affordable Housing Corporation | H-24 | ||
| NYS Project Finance Agency | H-25 | ||
| NYS Urban Development Corporation | H-26 | ||
| Private owner (any) | H-27, H-28 | ||
| Redevelopment company | H-29, H-30 | ||
| Turnkey housing | H-31 | ||
| Owner | Exemption # | Special group | Exemption # |
|---|---|---|---|
| Housing development fund company | H-46, H-47, H-51, H-57, H-58 | Aged | H-46 - H-52, H-61 |
| Limited-dividend housing company | H-51 | Child-care institution residents or employees | H-53 - H-54 |
| Limited-profit (Mitchell-Lama) housing company | H-48, H-49, H-51, H-53 - H-56, H-60 - H-62 H-63, H-65 H-66 | Educational institution students, faculty, or staff | H-55 - H-56 |
| Limited-profit corporation organized under Public Health Law | H-69 | Handicapped | H-57 - H-61 |
| Not-for-profit corporation | H-52, H-64 H-67, H-68 | Medical research institute attendees or employees | H-62 - H-63 H-71 |
| NYS Housing Finance Agency | H-70 | Mentally ill or retarded | H-64 |
| Private corporation (any) | H-50, H-61 | Sick | H-65 - H-69 |
| Redevelopment company | H-51 | Any of above groups | H-70 |
| Owner | Exemption # | Type of project | Exemption # |
|---|---|---|---|
| Nonprofit corporation | H-75 | Energy conservation | H-70 |
| NYC Housing Development Corporation | H-84 | Historic preservation | H-72 |
| Private owner (any) | H-71 - H-83, H-85 - H-91 | New dwellings, other than hotels, not exempt under any other law | H-73 |
| Property owned by nonprofit corporation | H-75 | ||
| Private owner (any) | H-71 - H-91 | ||
| Rehabilitation of substantially occupied Class A multiple dwelling | H-76 | ||
| Rent-regulated new dwellings | H-78 | ||
| Single-room occupancy | H-79 | ||
| Substandard housing - alterations or improvements | H-80 - H-84 | ||
| Substandard housing - urban development action area project (new or rehabilitated one- to four-family dwellings) | H-85 |
| Owner | Limitation on | ||||||
|---|---|---|---|---|---|---|---|
| Lesee | Former owner | Location | Construction date | Statute | Exemption | ||
| 1. | Housing development fund company (not-for-profit) -housing originally intended for aged or handicapped of low income but occupied by other low-income or moderate-income tenants | None | None | None | None | PHFL 33(1)(a) | H-01 |
| 2. | Housing development fund company or housing corporation (not-for-profit) | None | None | NYC | None | RPTL 420-c & PHFL Art. 11 | H-02 |
| 3. | Housing development fund company (UDC subsidiary)-project other than above | None | None | None | None | PHFL 577(3) | H–03 |
| 4. | Housing development fund company - non-UDC project other than above | None | None | None | None | PHFL 577(1) | H–04 |
| 5. | Limited-dividend housing company (private) | None | Municipality or municipal housing authority | None | None | PHFL 556 | H–05 |
| 6. | Limited-dividend housing company (private) - UDC subsidiary | None | None | None | None | PHFL 93(6) | H–06 |
| 7. | Limited-dividend housing company (private) | None | None | None | Buildings erected 1/1/39–12/31/72 or after 12/31/78 | PHFL 93(4), 93(5) | H–07 |
| 8. | Limited-dividend housing company (private) | None | None | None | Buildings erected before 1/1/39 | PHFL 93(3), 93(5) | H–08 |
| 9. | Limited-dividend housing company (private) organized under State Housing Law of 1926 (repealed effective 7/1/39) | None | None | None | Buildings erected before 1/2/37 | PHFL 97 & L. 1926, Ch. 823, 51 | H–09 |
| 10. | Limited-dividend housing company (public) organized under State Housing Law of 1926 (repealed effective 7/1/39) | None | None | None | Buildings erected before 1/2/37 | PHFL 97 & L. 1926, Ch. 823, 39 | H–10 |
| 11. | Limited-profit (Mitchell-Lama) housing company | Municipality or municipal housing authority | None | None | None | PHFL 33(3) | H–11 |
| 12. | Limited-profit (Mitchell-Lama) housing company | NYS Housing Finance Agency | None | None | None | PHFL 33(2) | H–12 |
| 13. | Housing Trust Fund Program-low-income person, certain public or private entities (see exemption profile), or limited-profit private developer | None | Housing Trust Fund Program - one of types listed under Owner; if owner was a municipal housing authority, it must not have owned the property prior to 7/1/86 | None | None | RPTL 421-e | H–13 |
| 14. | Municipality | Limited-dividend housing company | None | None | None | PHFL 556 | H–14 |
| 15. | Municipal housing authority (project financed or aided by federal government or municipality but not by NYS | None | None | None | None | Pub Hsng L 52(3), 52(5), 52(6) | H–15 |
| 16. | Municipal housing authority(project financed or aided by NYS) | None | None | None | None | Pub Hsng L 52(4), 52(5) | H–16 |
| 17. | Municipal housing authority | Limited-dividend housing company | None | None | None | PHFL 556 | H–17 |
| 18. | NYC Housing Development Corporation | None | None | NYC | None | PHFL 663 | H–18 |
| 19. | NYC Housing Development Corporation subsidiary - housing development fund company | None | NYC Housing Development Corporation | NYC | None | PHFL 654-a | H–19 |
| 20. | NYC Housing Development Corporation subsidiary - limited-profit (Mitchell-Lama) housing company | None | NYC Housing Development Corporation | NYC | None | PHFL 654-a | H–20 |
| 21. | NYC Housing Development Corporation subsidiary—other than above | None | NYC Housing Development Corporation (Limitation does not apply to Housing Assistance Corporation or Housing New York Corporation) | NYC | None | PHFL 654-a, 654-b, 654-c | H–21 |
| 22. | NYS Housing Finance Agency | None | None | None | None | PHFL 53 | H–22 |
| 23. | NYS Housing Finance Agency subsidiary—Housing Trust Fund Corporation | None | None | None | None | PHFL 45-a | H–23 |
| 24. | NYS Housing Finance Agency subsidiary—Affordable Housing Corporation | None | None | None | None | PHFL 45-b | H–24 |
| 25. | NYS Project Finance Agency | None | NYS Urban Development Corporation (UDC) | None | None | McK U Con L 6369 | H–25 |
| 26. | NYS Urban Development Corporation | None | None | None | None | McK U Con L 6272 | H–26 |
| 27. | Private owner (any) - building erected before 4/18/29 and improved through loan made under Pub Hsng Article 10(rent control) | None | None | None | Buildings erected before 4/18/29 | Pub Hsng L 214-a | H–27 |
| 28. | Private owner (any) - building improved through loan made under PHFL Article 8 (rent control) | None | None | None | None | PHFL 405 | H–28 |
| 29. | Redevelopment company (new or rehabilitated dwelling in substandard and insanitary area) - first exemption | None | None | None | None | PHFL 125, 127 | H–29 |
| 30. | Redevelopment company (new or rehabilitated dwelling in substandard and insanitary area)—continuation (phase out) of exemption | None | None | None | None | PHFL 423 | H–30 |
| 31. | Housing development fund company, not -for-profit corporation or charitable organization, municipality, or municipal housing authority | None | Same types as listed under Owner or a person, firm, partnership, or corporation that has agreed to limit profits or rate of return of investors | Area with a severe shortage of affordable housing for persons of low income | None | PHFL 1106-h | H–31 |
| Owner | Limitation on | ||||||
|---|---|---|---|---|---|---|---|
| Lesee | Former owner | Location | Construction date | Statute | Exemption | ||
| 1. | Housing development fund company or limited-profit (Mitchell-Lama) housing company | Municipality | None | None | None | PHFL 36-a(2) | H–32 |
| 2. | Housing development fund company or limited-profit (Mitchell-Lama) housing company | None | Municipality | None | None | PHFL 36-a(4) | H–33 |
| 3. | Limited-profit (Mitchell-Lama) housing company (co-op)—building intended for acquisition by its residents | None | None | None | None | PHFL 33(4) | H–34 |
| 4. | Limited-profit (Mitchell-Lama) housing company (co-op)–project financed or aided by municipality | None | Municipal housing authority | None | None | Pub Hsng L 58(3) | H-35 |
| 5. | Limited-profit (Mitchell-Lama) housing company (not-for-profit) - housing originally intended for (a) educational institution students, faculty, or staff, (b) child-care institution residents or employees, (c) hospital patients or staff, (d) medical research institute attendees or employees, (e) low-income aged, or (f) low-income handicapped but occupied by other (middle-income) persons | None | None | None | None | PHFL 33(1)(a) | H–36 |
| 6. | Limited-profit (Mitchell-Lama) housing company (UDC subsidiary other than not-for-profit) | None | None | None | None | PHFL 33(1)(c) | H–37 |
| 7. | Limited-profit (Mitchell-Lama) housing company project financed by federally insured mortgage loan—excluding projects eligible for exemption under PHFL 33(1)(a), 33(1)(c), 33(2), 33(3), 33(4), 36-a(2), 36-a(4), Pub Hsng L 58(3); RPTL 422, 467-c | None | None | None | None | PHFL 33(1)(d) | H–38 |
| 8. | Limited-profit (Mitchell-Lama) housing company - property not described above | None | None | None | None | PHFL 33(1)(a) | H–39 |
| 9. | Municipality | Limited-profit (Mitchell-Lama) housing company | None | None | None | PHFL 36-a(4) | H–40 |
| 10. | Municipality | None | Housing Development fund company or limited-profit (Mitchell-Lama) housing company | None | None | PHFL 36-a(2) | H–41 |
| 11. | Municipal housing authority - project financed or aided by municipality | Limited-profit (Mitchell-Lama) housing company (co-op) | None | None | None | Pub Hsng L 58(3) | H–42 |
| 12. | Nursing home company (not-for-profit corporation organized under Pub Hel L Article 28-A)—facility originally intended as nursing home or other health-related facility for low-income sick but occupied by other (middle-income) persons | None | None | None | None | PHFL 33(1)(a) | H–43 |
| 13. | Redevelopment company (new or rehabilitated dwelling in substandard and insanitary area)—first exemption | None | None | None | None | PHFL 125, 127 | H–44 |
| 14. | Redevelopment company (new or rehabilitated dwelling in substandard and insanitary area) - continuation (phase out) of exemption | None | None | None | None | RPTL 423 | H–45 |
| Group | Owner | Limitation on | ||||
|---|---|---|---|---|---|---|
| Location | Construction date | Statute | Exemption | |||
| 1. | Low-income senior citizens (housing) | Housing development fund company (not-for-profit) | None | None | RPTL 422 | H–46 |
| 2. | Low-income senior citizens plus other low-income tenants (housing) | Housing development fund company (not-for-profit) | None | None | PHFL 33(1)(a) | H–47 |
| 3. | Low-income senior citizens (housing and auxiliary facilities) | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | RPTL 422 | H–48 |
| 4. | Low-income senior citizens (housing and auxiliary facilities) plus housing for other (middle-income) tenant | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | PHFL 33(1)(a) | H–49 |
| 5. | Persons 62 years of age or older or persons with disabilities (rent-regulated housing)* | Private individual or organization | None | None | RPTL 467-b | H–50 |
| 6. | Persons 62 years of age or older or persons with disabilities (rent-regulated housing)* | Housing development fund company, limited-dividend housing company, limited-profit (Mitchell-Lama) housing company, or redevelopment company operated exclusively for the benefit of persons or families of low income or corporation owning housing currently or previously subject to a mortgage insured by the federal government under National Housing Act 213 | NYC | None | RPTL 467-c | H–51 |
| 7. | Senior citizens (senior citizens centers) | Not-for-profit corporation organized under PHFL Article 7-A | None | None | RPTL 422 | H–52 |
| 8. | Child-care institution residents or employees (housing and auxiliary facilities) | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | RPTL 422 | H–53 |
| 9. | Child-care institution residents or employees(housing and auxiliary facilities) plus housing for other (middle-income) persons | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | PHFL 33(1)(a) | H–54 |
| 10. | Education institution students, faculty, or staff (housing and auxiliary facilities) | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | RPTL 422 | H–55 |
| 11. | Educational institution students, faculty, or staff (housing and auxiliary facilities) plus housing for other (middle-income) persons | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | PHFL 33(1)(a) | H–56 |
| 12. | Handicapped of low income (housing) | Housing development fund company (not-for-profit) | None | None | RPTL 422 | H–57 |
| 13. | Handicapped of low income plus other low-income tenants (housing) | Housing development fund company (not-for-profit) | None | None | PHFL 33(1)(a) | H–58 |
| 14. | Handicapped of low income (housing and auxiliary facilities) | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | RPTL 422 | H–59 |
| 15. | Handicapped of low income (housing and auxiliary facilities) plus housing for other (middle-income) tenants | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | PHFL 33(1)(a) | H–60 |
| 16. | Senior citizens and disabled of low income (housing)* | Private individual or organization | NYC | None | RPTL 467-f | H–61 |
| 17. | Medical research institute attendees or employees (housing and auxiliary facilities) | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | RPTL 422 | H–62 |
| 18. | Medical research institute attendees or employees (housing and auxiliary facilities) plus housing for other (middle-income) persons | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | PHFL 33(1)(a) | H–63 |
| 19. | Mentally ill or retarded (hostels) | Not-for-profit corporation organized under Mntl Hyg L Article 75 | None | None | RPTL 422 | H–64 |
| 20. | Sick—Hospital patients or staff (housing and auxiliary facilities) | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | RPTL 422 | H–65 |
| 21. | Sick—Hospital patients or staff (housing and auxiliary facilities) plus housing for other (middle-income) facilities | Limited-profit (Mitchell-Lama) housing company (not-for-profit) | None | None | PHFL 33(1)(a) | H–66 |
| 22. | Sick (low-income)—Nursing homes and other health-related facilities | Not-for-profit corporation organized under Pub Hel L Article 28-A | None | None | RPTL 422 | H–67 |
| 23. | Sick (low-income)—Nursing homes and other health-related facilities plus housing for other (middle-income) persons | Not-for-profit corporation organized under Pub Hel L Article 28-A | None | None | PHFL 33(1)(a) | H–68 |
| 24. | Sick (low-income)—Nursing homes and other health-related facilities | Limited-profit corporation organized under Pub Hel L Article 28-A | None | None | Pub Hel L | H–69 |
| 25. | Any of above groups | NYS Housing Finance Agency | None | None | PHFL 53 | H–70 |
*Tax abatement, not exemption (see Exemption Profile).
| Note: | Property may be owned by any private individual or organization unless otherwise indicated under Type of project below | ||||
|---|---|---|---|---|---|
| Num | Type of project | Limitation on | |||
| Location | Construction date | Statute | Exemption | ||
| 1. | Medical research institute attendees or employees (housing and auxiliary facilities) | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Before 12/31/07 (some projects subject to limitation or duration of project) | RPTL 489 | H–71 |
| 2. | Historic preservation alterations or improvements | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Before 12/31/07 (some projects subject to limitation or duration of project) | RPTL 489 | H–72 |
| 3. | New dwellings, other than hotels, not exempt under any other law | New York City | 23-Year exemption: Start date: After 7/1/92. Completion date: Before 06/15/15. (See exemption profile for description of exemption) | RPTL 421-a | H-73 |
| 13-, 18-, and 28-year exemptions: Start date: After 1/1/75. Completion date: Before 06/15/15. (See exemption profile for description of exemption) | |||||
| 4. | New or rehabilitated dwellings financed by NYS Housing Finance Agency and not exempt under any other law | Outside New York City | None | RPTL 421-d | H–74 |
| 5. | Property owned by nonprofit corporation (a) providing housing and related research or (b) guaranteeing loans to finance housing | None | None | CLS U Con L Ch. 270 | H–75 |
| 6. | Rehabilitation (moderate) of substantially occupied Class A multiple dwelling | New York City | Completion date: Before 12/31/07 (some projects subject to limitation on duration of project) | RPTL 489 | H–76 |
| 7. | Rehabilitation (substantial) of a Class A multiple dwelling or conversion of a building or other structure to a Class A multiple dwelling as part of a program to provide housing for low- and moderate-income households | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Before 12/31/07 (some projects subject to limitation on duration of project) | RPTL 489 | H–77 |
| 8. | Rent-regulated new dwellings (regulation under Emergency Tenant Protection Act of 1974) | Outside New York City | None | RPTL 421-c | H–78 |
| 9. | Single-room occupancy—Rehabilitation of Class B and certain Class A multiple dwellings | All cities | Start date: After 7/1/80 but before 12/31/15 | RPTL 488-a | H–79 |
| 10. | Substandard housing—Alterations or improvements to eliminate fire or health hazards | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Before 12/31/11 (some projects subject to limitation on duration of project) | RPTL 489 | H–80 |
| 11. | Substandard Housing—Alterations or improvements to eliminate fire or health hazards | Cities in which Multiple Dwelling Law does not apply | Completion date: Before 12/31/74 (some projects subject to limitation on duration of project) | RPTL 489 | H–81 |
| 12. | Substandard Housing—Conversion of building or other structure to Class A multiple dwelling not used for single-room occupancy | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Before 12/31/11 (some projects subject to limitation on duration of project) | RPTL 489 | H–82 |
| 13. | Substandard Housing - asbestos abatement to the extent required by federal, state, or local law | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Before 12/31/11 (some projects subject to limitation on duration of project) | RPTL 489 | H–83 |
| 14. | Substandard Housing - rehabilitation project owned by NYC Housing Development Corporation | New York City | None | PHFL 663 | H–84 |
| 15. | Substandard Housing - urban development action area project (new or rehabilitated one- to four-family dwellings) | Cities having a population of 100,000 or more | None | Gen Muny L 696 | H–85 |
| 16. | Converted dwellings, other than hotels, not exempt under any related statutes | NYC (designated areas of Manhattan) | Start date: On or after 7/1/95, but no later than 6/30/06 | RPTL 421-g | H–86 |
| 17. | Mixed-use properties, not exempt under any related statutes | NYC (designated areas of Manhattan) | Builder permits must be issued by July 31, 1999 | RPTL 489-bbbbb | H–87 |
| 18. | Mixed-use properties, not exempt under any related statutes | Cities having a population of 50,000 or more, but less than 1,000,000 | None | RPTL 485-a | H–88 |
| 19. | Multiple dwellings containing a total of 10,000 or more units, developed as a planned community and owned as separate condominiums. | Cities in which Multiple Dwelling Law applies (New York City) | Completion date: Within six years after commencement and prior to 12/31/05 | RPTL 489 | H–89 |
| 20. | Capital investment in multiple dwellings for certain cities | Cities having a population of more than 55,000, but less than 56,000 - 2000 federal census (Niagara Falls) | Commencement of project: After 1/1/107 | RPTL 421-j | H–90 |
| 21. | Certain new or substantially rehabilitated multiple dwellings outside New York City | Outside New York City | Commencement of project: No later than 06/15/15 | RPTL 421-m | H–91 |
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