Skip universal navigation

New York State Universal header

Skip to main content

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 2
Multiple Dwellings

Section 4.07

Chart A

Eligibility Requirements: Ownership, Location, and Construction Date Requirements
Summary by Type of Housing and Owner

Definitions:

NYC - New York City Low-income housing - See Chart IE
NYS - New York State Moderate-income housing - Not defined in statutes
UDC - NYS 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

Definitions:

NYC - New York City Low-income housing - See Chart IE
NYS - New York State Moderate-income housing - Not defined in statutes
UDC - NYS Urban Development Corporation Middle-income housing - Not defined in statutes
Housing and Other Facilities for Special Groups Housing and Other Facilities for Special Groups
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

Definitions:

NYC - New York City Low-income housing - See Chart IE
NYS - New York State Moderate-income housing - Not defined in statutes
UDC - NYS Urban Development Corporation Middle-income housing - Not defined in statutes
Special-Purpose Housing Projects
(No restriction on income or other personal characteristics of tenants)
Special-Purpose Housing Projects
(No restriction on income or other personal characteristics of tenants)
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

 

Limitation on
Type of
Housing
Owner Lessee Former Owner Location Constuc-
tion Date

 

Statute
Exemp-
tion
Low-income or
moderate-income housing
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
Limitation on
Type of
Housing
Owner Lessee Former Owner Location Constuc-
tion Date

 

Statute
Exemp-
tion
Low-income or moderate-income housing 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

 
 

Affordable Housing Development Program - low- or moderate-income person

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

 

Affordable Housing Development Program - none

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
Limitation on
Type of
Housing
Owner Lessee Former Owner Location Constuc-
tion Date

 

Statute
Exemp-
tion
Low-income or moderate-income

 

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
Limitation on
Type of
Housing
Owner Lessee Former Owner Location Constuc-
tion Date

 

Statute
Exemp-
tion
Low-income or moderate-income housing 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
Middle-income housing 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
Limitation on
Type of
Housing
Owner Lessee Former Owner Location Constuc-
tion Date
Statute Exemp-
tion
Middle-income housing 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
Limitation on
Type of
Housing
Owner Lessee Former Owner Location Constuc-
tion Date
Statute Exemp-
tion
Middle-income housing 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 (newor 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
Limitation on
Type of
Housing
Group Owner Location Constuc-
tion Date

 

Statute
Exemp-
tion
Housing and other facilities for special groups 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

*Tax abatement, not exemption (see Exemption Profile).
Limitation on
Type of
Housing
Group Owner Location Constuc-
tion Date
Statute Exemp-
tion
Housing and other facilities for special groups 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

*Tax abatement, not exemption (see Exemption Profile).

 

Limitation on
Type of
Housing
Group Owner Location Constuc-
tion Date

 

Statute
Exemp-
tion
Housing and other facilities for special groups 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

 

 2864

H-69
  25. Any of above groups NYS Housing Finance Agency None None PHFL  53 H-70
Limitation on
Type of
Housing
Type of Project Location Construction Date

 

Statute
Exemp-
tion
Special purpose housing projects (no restriction on income or other personal characteristics of tenants)

Property may be owned by any private individual or organization unless otherwise indicated under Type of Project

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

13-, 18-, and 28-Year Exemptions
Start date - after 1/1/75
Completion date before 06/15/15

(See Exemption Profile for description of different exemptions)

RPTL  421-a H-73
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
Limitation on
Type of
Housing
Type of Project Location Construction Date

 

Statute
Exemp-
tion
Special purpose housing projects (no restriction on income or other personal characteristics of tenants)

 

Property may be owned by any private individual or organization unless otherwise indicated under Type of Project

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

 

Completion date - 3 years after start date

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
Limitation on
Type of
Housing
Type of Project Location Construction Date

 

Statute
Exemp-
tion
Special purpose housing projects (no restriction on income or other personal characteristics of tenants)

 

Property may be owned by any private individual or organization unless otherwise indicated under Type of Project

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

 | Top of Page | | Table of Contents| | Next Page| | Assessors' Manual |

Please send general questions or comments to Orpts Solution Center

Updated: