Private Property | Midpage

Collections
New York Consolidated Laws

Real Property Tax

2

Private Property

420-ANonprofit organizations; mandatory class 420-BNonprofit organizations; permissive class 420-CExemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ...421-AAffordable New York Housing Program 421-BExemption of certain private dwellings, multiple dwellings and improvements from local taxation; certain cases 421-CExemption of certain new multiple dwellings from local taxation 421-DExemption of multiple dwellings financed by the New York state housing finance agency from local taxation 421-EExemption of cooperative, condominium, homesteading and rental projects from local taxation 421-FExemption of capital improvements to residential buildings and certain new construction 421-FFExemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe...421-GExemption from local taxation of certain multiple dwellings 421-HExemption of capital improvements to multiple dwelling buildings within certain cities 421-H*2Exemption of capital improvements to residential buildings 421-IExemption of capital improvements to multiple dwelling buildings within certain cities 421-I*2Exemption of capital improvements to multiple dwelling buildings within certain cities 421-JExemption of capital investment in multiple dwelling buildings within certain cities 421-J*2Exemption of capital improvements to multiple dwelling buildings within certain cities 421-KExemption of certain multiple dwellings 421-LExemption of capital improvements to residential buildings in certain towns 421-MExemption of certain new or substantially rehabilitated multiple dwellings from local taxation 421-NExemption of capital improvements to multiple dwelling buildings within certain cities 421-OExemption of capital improvements to multiple dwelling buildings within certain cities 421-O*2Exemption of capital improvements to multiple dwelling buildings within certain cities 421-PExemption of newly-constructed or converted rental multiple dwellings 421-P*2Exemption of capital improvements to residential new construction involving the creation of accessory dwelling units 421-PPExemption of newly converted or constructed fully income restricted rental multiple dwellings 421-QExemption from taxation for capital improvements to residential buildings to reduce carbon emissions 422Not-for-profit housing companies 423Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract 424Institute of arts and sciences 425School tax relief (STAR) exemption 425-AAbatement of county taxes in special assessing units 426Opera houses 427Performing arts buildings 428Fraternal organizations; entire net income for education and relief of members 429Real property used for professional major league sports 430Interdenominational centers 432Theatrical corporations created by act of congress 434Academies of music 436Officers of religious denominations 438Trustees of a hospital, playground and library; hospital for benefit of a city 440Infant homes 442Soldiers monument corporations 444Historical societies 444-AHistoric property 446Cemeteries 450Agricultural societies 452Veterans organizations 454Indians 455Exemption option 456Municipal railroads 457Exemption for first-time homebuyers of newly constructed homes 457-AExemption for eligible residential property transferred to a low-income household 458Veterans 458-AVeterans; alternative exemption 458-BExemption for Cold War veterans 458-CImprovements to property of severely injured members of the armed forces of the United States 458-DCombat zone service exemption 459Persons who are physically disabled 459-AImprovements to property made pursuant to the Americans with Disabilities Act of 1990 459-BPhysically disabled crime victims 459-CPersons with disabilities and limited incomes 460Clergy 462Religious corporations; property used for residential purposes 464Incorporated associations of volunteer firefighters 465Volunteer auxiliary police officers; certain counties 466Volunteer firefighters and fire companies in villages 466-AVolunteer firefighters and volunteer ambulance workers; certain counties 466-A*2Volunteer firefighters and volunteer ambulance workers 466-BVolunteer firefighters and volunteer ambulance workers; certain additional counties 466-CVolunteer firefighters and volunteer ambulance workers; certain county 466-C*2Volunteer firefighters and volunteer ambulance workers; certain counties 466-C*3Volunteer firefighters and volunteer ambulance workers; certain county 466-C*4Volunteer firefighters and volunteer ambulance workers; certain county 466-C*5Volunteer firefighters and volunteer ambulance workers; exemption 466-C*6Volunteer firefighters and volunteer ambulance workers; certain counties 466-C*7Volunteer firefighters and volunteer ambulance workers; certain county 466-DVolunteer firefighters and volunteer ambulance workers; certain county 466-D*2Volunteer firefighters and volunteer ambulance workers; certain county 466-D*3Volunteer firefighters and volunteer ambulance workers 466-D*4Volunteer firefighters and volunteer ambulance workers; certain counties 466-EVolunteer firefighters and volunteer ambulance workers; certain county 466-E*2Volunteer firefighters and volunteer ambulance workers; certain county 466-E*3Volunteer firefighters and volunteer ambulance workers; certain county 466-E*4Volunteer firefighters and volunteer ambulance workers; certain county 466-FVolunteer firefighters and volunteer ambulance workers; certain county 466-F*2Volunteer firefighters and volunteer ambulance workers; certain county 466-F*3Volunteer firefighters and volunteer ambulance workers; certain counties 466-F*4Volunteer firefighters and volunteer ambulance workers; certain county 466-F*5Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty 466-GVolunteer firefighters and volunteer ambulance workers; certain county 466-G*2Volunteer firefighters and volunteer ambulance workers; certain county 466-HVolunteer firefighters and volunteer ambulance workers; certain county 466-H*2Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers 466-IVolunteer firefighters and volunteer ambulance workers; certain counties 466-JVolunteer firefighters and volunteer ambulance workers; certain county 466-KVolunteer firefighters and volunteer ambulance workers; certain county 466-LExtension of benefits 466-MOcean rescue squad members in certain municipalities 466-NOcean rescue squad members; certain municipalities 467Persons sixty-five years of age or over 467-APartial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...467-BTax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities 467-CExemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen...467-DAssessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual 467-ERebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...467-FProtective and safety devices tax abatement 467-GRebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob...467-HPartial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth...467-IReal property tax abatement 467-JExemption for certain residential properties located in certain counties 467-KSenior citizen longtime resident exemption 467-K*2Exemption for certain residential property required to participate in the federal flood insurance program 467-LRebate for owners of certain real property in the city of New York 467-MExemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more 467-NAssessment relief for disasters 468Fire patrol and salvage corps 469Assessment exemption for living quarters for parent or grandparent 470Exemption for improvements to real property meeting certification standards for green buildings 471Surviving spouses of police officers killed in the line of duty 472Pharmaceutical societies 474Dental societies 476-ARailroad passenger stations 477Tax exemption for industrial waste treatment facilities 477-ATax exemption for air pollution control facilities 478Tax exemption for off-street parking facilities providing underground shelters 479Fallout shelter facilities 480Forest and reforested lands 480-ATaxation of forest land 481Taxation of land used for agricultural production 482Quarantined lands 483Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands 483-AFarm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities 483-BHistoric barns 483-CTemporary greenhouses 483-DFarm or food processing labor camps or commissaries 483-EAnaerobic digestion facilities 484Urban redevelopment corporations and companies 485Nuclear powered electric generating facilities 485-AResidential-commercial urban exemption program 485-BBusiness investment exemption 485-CExemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons 485-DWater-works corporations 485-EEmpire zone exemption 485-FBanking development districts 485-GInfrastructure exemption 485-HResidential investment exemption; certain cities 485-IResidential investment exemption; certain school districts 485-I*2Residential investment exemption; certain cities 485-JResidential property improvement exemption; certain cities 485-J*2Residential investment exemption; certain cities 485-J*3Residential investment exemption; certain cities and school districts 485-J*4Residential investment exemption; certain cities 485-J*5Residential investment exemption; certain cities 485-KResidential investment exemption; certain school districts 485-LResidential property improvement; certain towns 485-L*2Residential investment exemption; certain school districts 485-MResidential investment exemption; certain school districts 485-NResidential-commercial exemption program 485-ONew residential property exemption; certain cities 485-PEconomic transformation area exemption 485-QResidential investment exemption; certain cities 485-RResidential redevelopment inhibited property exemption 485-SResidential reassessment exemption 485-S*2Residential reassessment exemption 485-S*3Mixed use exemption program for villages 485-TOwner occupied residential property exemption program 485-UClass one reassessment exemption 485-VResidential revaluation exemption 485-V*2Residential and mixed-use investment exemption; certain cities and school districts 485-WNewly constructed single-family and multi-family residential exemption; certain villages 485-XAffordable neighborhoods for New Yorkers tax incentive 485-YVacant residential real property improvement exemption; certain cities 486Non-profit medical and dental indemnity, or hospital service corporations 486-ANon-profit corporations operating as health maintenance organizations 487Exemption from taxation for certain energy systems 487-AExemption from taxation of conservation improvements to certain residential premises 488Retirement systems 488-ARehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy 489Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards; abatement