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This entry was published on 2022-12-16
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TITLE 2
Private Property
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4
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.

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.

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.

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.

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.