Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 4. EXEMPTIONS |
Title 2. PRIVATE PROPERTY |
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 more |
Section 421-A. Exemption of new multiple dwellings from local taxation |
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 |
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-I. 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-K. Exemption of certain multiple dwellings |
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 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 firemen |
Section 466. Volunteer firemen and fire companies in villages |
Section 466-A. Volunteer firefighters and volunteer ambulance workers; certain counties |
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-D. Volunteer firefighters and volunteer ambulance workers; certain county |
Section 466-E. Volunteer firefighters and volunteer ambulance workers; certain county |
Section 466-F. Volunteer firefighters and volunteer ambulance workers; certain county |
Section 466-G. Volunteer firefighters and volunteer ambulance workers; certain county |
Section 466-H. Volunteer firefighters and volunteer ambulance workers; certain county |
Section 466-I. Volunteer firefighters and volunteer ambulance workers; certain counties |
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 population of one million or more |
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 and occupied by senior citizens or persons with disabilities |
Section 467-D. Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual |
Section 467-F. Protective and safety devices tax abatement |
Section 468. Fire patrol and salvage corps |
Section 469. Assessment exemption for living quarters for parent or grandparent |
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 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-J. Residential property improvement exemption; certain cities |
Section 485-K. Residential investment exemption; certain school districts |
Section 485-L. Residential property improvement; certain towns |
Section 485-M. New residential property 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 solar or wind energy systems or farm waste 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 |