1. The Laws of New York
  2. Consolidated Laws
  3. Real Property Tax
  4. Article 4: Exemptions
  5. Title 2: Private Property


Section 440 Infant homes

Real Property Tax (RPT)

Real property owned by any infant home corporation actually dedicated and used by such corporation exclusively as a place for the free maintenance, care and recreation of children of the age of six years and under, shall be exempt from taxation, special ad valorem levies and special assessments.