-
SECTION 420-A
Nonprofit organizations; mandatory class
-
SECTION 420-B
Nonprofit organizations; permissive class
-
SECTION 420-C
Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ...
-
SECTION 421-A
Affordable New York Housing Program
-
SECTION 421-B
Exemption of certain private dwellings, multiple dwellings and improvements from local taxation; certain cases
-
SECTION 421-C
Exemption of certain new multiple dwellings from local taxation
-
SECTION 421-D
Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation
-
SECTION 421-E
Exemption of cooperative, condominium, homesteading and rental projects from local taxation
-
SECTION 421-F
Exemption of capital improvements to residential buildings and certain new construction
-
SECTION 421-FF
Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe...
-
SECTION 421-G
Exemption from local taxation of certain multiple dwellings
-
SECTION 421-H
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-H*2
Exemption of capital improvements to residential buildings
-
SECTION 421-I
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-I*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-J
Exemption of capital investment in multiple dwelling buildings within certain cities
-
SECTION 421-J*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-K
Exemption of certain multiple dwellings
-
SECTION 421-L
Exemption of capital improvements to residential buildings in certain towns
-
SECTION 421-M
Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation
-
SECTION 421-N
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-O
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-O*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
-
SECTION 421-P
Exemption of newly-constructed or converted rental multiple dwellings
-
SECTION 421-P*2
Exemption of capital improvements to residential new construction involving the creation of accessory dwelling units
-
SECTION 421-PP
Exemption of newly converted or constructed fully income restricted rental multiple dwellings
-
SECTION 421-Q
Exemption from taxation for capital improvements to residential buildings to reduce carbon emissions
-
SECTION 422
Not-for-profit housing companies
-
SECTION 423
Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract
-
SECTION 424
Institute of arts and sciences
-
SECTION 425
School tax relief (STAR) exemption
-
SECTION 425-A
Abatement of county taxes in special assessing units
-
SECTION 426
Opera houses
-
SECTION 427
Performing arts buildings
-
SECTION 428
Fraternal organizations; entire net income for education and relief of members
-
SECTION 429
Real property used for professional major league sports
-
SECTION 430
Interdenominational centers
-
SECTION 432
Theatrical corporations created by act of congress
-
SECTION 434
Academies of music
-
SECTION 436
Officers of religious denominations
-
SECTION 438
Trustees of a hospital, playground and library; hospital for benefit of a city
-
SECTION 440
Infant homes
-
SECTION 442
Soldiers monument corporations
-
SECTION 444
Historical societies
-
SECTION 444-A
Historic property
-
SECTION 446
Cemeteries
-
SECTION 450
Agricultural societies
-
SECTION 452
Veterans organizations
-
SECTION 454
Indians
-
SECTION 455
Exemption option
-
SECTION 456
Municipal railroads
-
SECTION 457
Exemption for first-time homebuyers of newly constructed homes
-
SECTION 458
Veterans
-
SECTION 458-A
Veterans; alternative exemption
-
SECTION 458-B
Exemption for Cold War veterans
-
SECTION 458-C
Improvements to property of severely injured members of the armed forces of the United States
-
SECTION 459
Persons who are physically disabled
-
SECTION 459-A
Improvements to property made pursuant to the Americans with Disabilities Act of 1990
-
SECTION 459-B
Physically disabled crime victims
-
SECTION 459-C
Persons with disabilities and limited incomes
-
SECTION 460
Clergy
-
SECTION 462
Religious corporations; property used for residential purposes
-
SECTION 464
Incorporated associations of volunteer firefighters
-
SECTION 466
Volunteer firefighters and fire companies in villages
-
SECTION 466-A
Volunteer firefighters and volunteer ambulance workers; certain counties
-
SECTION 466-A*2
Volunteer firefighters and volunteer ambulance workers
-
SECTION 466-B
Volunteer firefighters and volunteer ambulance workers; certain additional counties
-
SECTION 466-C
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-C*2
Volunteer firefighters and volunteer ambulance workers; certain counties
-
SECTION 466-C*3
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-C*4
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-C*5
Volunteer firefighters and volunteer ambulance workers; exemption
-
SECTION 466-C*6
Volunteer firefighters and volunteer ambulance workers; certain counties
-
SECTION 466-C*7
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-D
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-D*2
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-D*3
Volunteer firefighters and volunteer ambulance workers
-
SECTION 466-D*4
Volunteer firefighters and volunteer ambulance workers; certain counties
-
SECTION 466-E
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-E*2
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-E*3
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-E*4
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-F
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-F*2
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-F*3
Volunteer firefighters and volunteer ambulance workers; certain counties
-
SECTION 466-F*4
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-F*5
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
-
SECTION 466-G
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-G*2
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-H
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-H*2
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
-
SECTION 466-I
Volunteer firefighters and volunteer ambulance workers; certain counties
-
SECTION 466-J
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-K
Volunteer firefighters and volunteer ambulance workers; certain county
-
SECTION 466-L
Extension of benefits
-
SECTION 466-M
Ocean rescue squad members in certain municipalities
-
SECTION 466-N
Ocean rescue squad members; certain municipalities
-
SECTION 467
Persons sixty-five years of age or over
-
SECTION 467-A
Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...
-
SECTION 467-B
Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities
-
SECTION 467-C
Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen...
-
SECTION 467-D
Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual
-
SECTION 467-E
Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...
-
SECTION 467-F
Protective and safety devices tax abatement
-
SECTION 467-G
Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob...
-
SECTION 467-H
Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth...
-
SECTION 467-I
Real property tax abatement
-
SECTION 467-J
Exemption for certain residential properties located in certain counties
-
SECTION 467-K
Senior citizen longtime resident exemption
-
SECTION 467-K*2
Exemption for certain residential property required to participate in the federal flood insurance program
-
SECTION 467-L
Rebate for owners of certain real property in the city of New York
-
SECTION 467-M
Exemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more
-
SECTION 467-N
Assessment relief for disasters
-
SECTION 468
Fire patrol and salvage corps
-
SECTION 469
Assessment exemption for living quarters for parent or grandparent
-
SECTION 470
Exemption for improvements to real property meeting certification standards for green buildings
-
SECTION 472
Pharmaceutical societies
-
SECTION 474
Dental societies
-
SECTION 476-A
Railroad passenger stations
-
SECTION 477
Tax exemption for industrial waste treatment facilities
-
SECTION 477-A
Tax exemption for air pollution control facilities
-
SECTION 478
Tax exemption for off-street parking facilities providing underground shelters
-
SECTION 479
Fallout shelter facilities
-
SECTION 480
Forest and reforested lands
-
SECTION 480-A
Taxation of forest land
-
SECTION 481
Taxation of land used for agricultural production
-
SECTION 482
Quarantined lands
-
SECTION 483
Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
-
SECTION 483-A
Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
-
SECTION 483-B
Historic barns
-
SECTION 483-C
Temporary greenhouses
-
SECTION 483-D
Farm or food processing labor camps or commissaries
-
SECTION 483-E
Anaerobic digestion facilities
-
SECTION 484
Urban redevelopment corporations and companies
-
SECTION 485
Nuclear powered electric generating facilities
-
SECTION 485-A
Residential-commercial urban exemption program
-
SECTION 485-B
Business investment exemption
-
SECTION 485-C
Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons
-
SECTION 485-D
Water-works corporations
-
SECTION 485-E
Empire zone exemption
-
SECTION 485-F
Banking development districts
-
SECTION 485-G
Infrastructure exemption
-
SECTION 485-H
Residential investment exemption; certain cities
-
SECTION 485-I
Residential investment exemption; certain school districts
-
SECTION 485-I*2
Residential investment exemption; certain cities
-
SECTION 485-J
Residential property improvement exemption; certain cities
-
SECTION 485-J*2
Residential investment exemption; certain cities
-
SECTION 485-J*3
Residential investment exemption; certain cities and school districts
-
SECTION 485-J*4
Residential investment exemption; certain cities
-
SECTION 485-J*5
Residential investment exemption; certain cities
-
SECTION 485-K
Residential investment exemption; certain school districts
-
SECTION 485-L
Residential property improvement; certain towns
-
SECTION 485-L*2
Residential investment exemption; certain school districts
-
SECTION 485-M
Residential investment exemption; certain school districts
-
SECTION 485-N
Residential-commercial exemption program
-
SECTION 485-O
New residential property exemption; certain cities
-
SECTION 485-P
Economic transformation area exemption
-
SECTION 485-Q
Residential investment exemption; certain cities
-
SECTION 485-R
Residential redevelopment inhibited property exemption; certain cities
-
SECTION 485-S
Residential reassessment exemption
-
SECTION 485-S*2
Residential reassessment exemption
-
SECTION 485-S*3
Mixed use exemption program for villages
-
SECTION 485-T
Owner occupied residential property exemption program
-
SECTION 485-U
Class one reassessment exemption
-
SECTION 485-V
Residential revaluation exemption
-
SECTION 485-V*2
Residential and mixed-use investment exemption; certain cities and school districts
-
SECTION 485-W
Newly constructed single-family and multi-family residential exemption; certain villages
-
SECTION 485-X
Affordable neighborhoods for New Yorkers tax incentive
-
SECTION 485-Y
Vacant residential real property improvement exemption; certain cities
-
SECTION 486
Non-profit medical and dental indemnity, or hospital service corporations
-
SECTION 486-A
Non-profit corporations operating as health maintenance organizations
-
SECTION 487
Exemption from taxation for certain energy systems
-
SECTION 487-A
Exemption from taxation of conservation improvements to certain residential premises
-
SECTION 488
Retirement systems
-
SECTION 488-A
Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy
-
SECTION 489
Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards; abatement
TITLE 2
PRIVATE PROPERTY
Section 420-a. Nonprofit organizations; mandatory class.
420-b. Nonprofit organizations; permissive class.
420-c. Exemption from local real property taxation of certain
low income housing accommodations in a city having a
population of one million or more.
421-a. Affordable New York Housing Program.
421-b. Exemption of certain private dwellings, multiple
dwellings and improvements from local taxation;
certain cases.
421-c. Exemption of certain new multiple dwellings from local
taxation.
421-d. Exemption of multiple dwellings financed by the New
York state housing finance agency from local
taxation.
421-e. Exemption of cooperative, condominium, homesteading and
rental projects from local taxation.
421-f. Exemption of capital improvements to residential
buildings and certain new construction.
421-ff. Exemption of capital improvements to residential
buildings in cities with a population between
twenty-seven thousand five hundred and twenty-eight
thousand based upon the two thousand ten federal
census.
421-g. Exemption from local taxation of certain multiple
dwellings.
421-h. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-h*2. Exemption of capital improvements to residential
buildings.
421-i. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-i*2. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-j. Exemption of capital investment in multiple dwelling
buildings within certain cities.
421-j*2. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-k. Exemption of certain multiple dwellings.
421-l. Exemption of capital improvements to residential
buildings in certain towns.
421-m. Exemption of certain new or substantially rehabilitated
multiple dwellings from local taxation.
421-n. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-o. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-o*2. Exemption of capital improvements to multiple dwelling
buildings within certain cities.
421-p. Exemption of newly-constructed or converted rental
multiple dwellings.
421-p.*2 Exemption of capital improvements to residential new
construction involving the creation of accessory
dwelling units.
421-pp. Exemption of newly converted or constructed fully
income restricted rental multiple dwellings.
421-q. Exemption from taxation for capital improvements to
residential buildings to reduce carbon emissions.
422. Not-for-profit housing companies.
423. Phase out of exemption for redevelopment company
projects upon the cessation of the tax exemption
granted pursuant to contract.
424. Institute of arts and sciences.
425. School tax relief (STAR) exemption.
425-a. Abatement of county taxes in special assessing units.
426. Opera houses.
427. Performing arts buildings.
428. Fraternal organizations; entire net income for
education and relief of members.
429. Real property used for professional major league
sports.
430. Interdenominational centers.
432. Theatrical corporations created by act of congress.
434. Academies of music.
436. Officers of religious denominations.
438. Trustees of a hospital, playground and library;
hospital for benefit of a city.
440. Infant homes.
442. Soldiers monument corporations.
444. Historical societies.
444-a. Historic property.
446. Cemeteries.
450. Agricultural societies.
452. Veterans organizations.
454. Indians.
455. Exemption option.
456. Municipal railroads.
457. Exemption for first-time homebuyers of newly
constructed homes.
458. Veterans.
458-a. Veteran; alternative exemption.
458-b. Exemption for Cold War veterans.
458-c. Improvements to property of severely injured members of
the armed forces of the United States.
459. Persons who are physically disabled.
459-a. Improvements to property made pursuant to the Americans
with Disabilities Act of 1990.
459-b. Physically disabled crime victims.
459-c. Persons with disabilities and limited incomes.
460. Clergy.
462. Religious corporations; property used for residential
purposes.
464. Incorporated associations of volunteer firefighters.
466. Volunteer firefighters and fire companies in villages.
466-a. Volunteer firefighters and volunteer ambulance workers;
certain counties.
466-a*2. Volunteer firefighters and volunteer ambulance workers.
466-b. Volunteer firefighters and volunteer ambulance workers;
certain additional counties.
466-c. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-c*2. Volunteer firefighters and volunteer ambulance workers;
certain counties.
466-c*3. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-c*4. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-c*5. Volunteer firefighters and volunteer ambulance workers;
exemption.
466-c*6. Volunteer firefighters and volunteer ambulance workers;
certain counties.
466-c*7. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-d. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-d*2. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-d*3. Volunteer firefighters and volunteer ambulance workers.
466-d*4. Volunteer firefighters and volunteer ambulance workers;
certain counties.
466-e. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-e*2. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-e*3. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-e*4. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-f. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-f*2. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-f*3. Volunteer firefighters and volunteer ambulance workers;
certain counties.
466-f*4. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-f*5. Un-remarried spouses of volunteer firefighters or
volunteer ambulance workers killed in the line of
duty.
466-g. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-g*2. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-h. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-h*2. Un-remarried spouses of deceased volunteer firefighters
or volunteer ambulance workers.
466-i. Volunteer firefighters and volunteer ambulance workers;
certain counties.
466-j. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-k. Volunteer firefighters and volunteer ambulance workers;
certain county.
466-l. Extension of benefits.
466-m. Ocean rescue squad members in certain municipalities.
466-n. Ocean rescue squad members; certain municipalities.
467. Persons sixty-five years of age or over.
467-a. Partial tax abatement for residential real property
held in the cooperative or condominium form of
ownership in a city having a population of one
million or more.
467-b. Tax abatement for rent-controlled and rent regulated
property occupied by senior citizens or persons with
disabilities.
467-c. Exemption for property owned by certain housing
companies and occupied by senior citizens or persons
with disabilities.
467-d. Assessment exemption for certain living quarters
constructed to be occupied by a senior citizen or
disabled individual.
467-e. Rebate for owners or tenant-stockholders of one, two or
three family residences or residential property held
in the condominium or cooperative form of ownership
in a city having a population of one million or more.
467-f. Protective and safety devices tax abatement.
467-g. Rebate for owners of certain real property seriously
damaged by the severe storm that occurred on the
twenty-ninth and thirtieth of October, two thousand
twelve in a city having a population of one million
or more.
467-h. Partial abatement for certain rebuilt real property
seriously damaged by the severe storm that occurred
on the twenty-ninth and thirtieth of October, two
thousand twelve in a city having a population of one
million or more.
467-i. Real property tax abatement.
467-j. Exemption for certain residential properties located in
certain counties.
467-k. Senior citizen longtime resident exemption.
467-k*2. Exemption for certain residential property required to
participate in the federal flood insurance program.
467-l. Rebate for owners of certain real property in the city
of New York.
467-m. Exemption from local real property taxation of certain
multiple dwellings in a city having a population of
one million or more.
467-n. Assessment relief for disasters.
468. Fire patrol and salvage corps.
469. Assessment exemption for living quarters for parent or
grandparent.
470. Exemption for improvements to real property meeting
certification standards for green buildings.
472. Pharmaceutical societies.
474. Dental societies.
476-a. Railroad passenger stations.
477. Tax exemption for industrial waste treatment
facilities.
477-a. Tax exemption for air pollution control facilities.
478. Tax exemption for off-street parking facilities
providing underground shelters.
479. Fallout shelter facilities.
480. Forest and reforested lands.
480-a. Taxation of forest land.
481. Taxation of land used for agricultural production.
482. Quarantined lands.
483. Exemption from taxation of structures and buildings
essential to the operation of agricultural and
horticultural lands.
483-a. Farm silos, farm feed grain storage bins, commodity
sheds, bulk milk tanks and coolers, and manure
storage and handling facilities.
483-b. Historic barns.
483-c. Temporary greenhouses.
483-d. Farm or food processing labor camps or commissaries.
483-e. Anaerobic digestion facilities.
484. Urban redevelopment corporations and companies.
485. Nuclear powered electric generating facilities.
485-a. Residential-commercial urban exemption program.
485-b. Business investment exemption.
485-c. Exemption from taxation of real property used in
manufacture of steel in cities of fifty thousand or
more persons.
485-d. Water-works corporations.
485-e. Empire zone exemption.
485-f. Banking development districts.
485-g. Infrastructure exemption.
485-h. Residential investment exemption; certain cities.
485-i. Residential investment exemption; certain school
districts.
485-i*2. Residential investment exemption; certain cities.
485-j. Residential property improvement exemption; certain
cities.
485-j*2. Residential investment exemption; certain cities.
485-j*3. Residential investment exemption; certain cities and
school districts.
485-j*4. Residential investment exemption; certain cities.
485-j*5. Residential investment exemption; certain cities.
485-k. Residential investment exemption; certain school
districts.
485-l. Residential property improvement; certain towns.
485-l*2. Residential investment exemption; certain school
districts.
485-m. Residential investment exemption; certain school
districts.
485-n. Residential-commercial exemption program.
485-o. New residential property exemption; certain cities.
485-p. Economic transformation area exemption.
485-q. Residential investment exemption; certain cities.
485-r. Residential redevelopment inhibited property exemption;
certain cities.
485-s. Residential reassessment exemption.
485-s*2. Residential reassessment exemption.
485-s*3. Mixed use exemption program for villages.
485-t. Owner occupied residential property exemption program.
485-u. Class one reassessment exemption.
485-v. Residential revaluation exemption.
485-v*2. Residential and mixed-use investment exemption; certain
cities and school districts.
485-w. Newly constructed single-family and multi-family
residential exemption; certain villages.
485-x. Affordable neighborhoods for New Yorkers tax incentive.
485-y. Vacant residential real property improvement exemption;
certain cities.
486. Non-profit medical and dental indemnity, or hospital
service corporations.
486-a. Non-profit corporations operating as health maintenance
organizations.
487. Exemption from taxation for certain energy systems.
487-a. Exemption from taxation of conservation improvements to
certain residential premises.
488. Retirement systems.
488-a. Rehabilitation of certain class B multiple dwellings
and class A multiple dwellings used for single room
occupancy.
489. Exemption from taxation of alterations and improvements
to multiple dwellings to eliminate fire and health
hazards; abatement.