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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
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ARTICLE 3
Taxable Real Property and Standard of Assessment
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CHAPTER 50-A
Real Property Tax
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ARTICLE 5
Assessment Procedure
This entry was published on 2022-04-29
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ARTICLE 4
Exemptions
Real Property Tax (RPT) CHAPTER 50-A
TITLE 1
Public Property
TITLE 2
Private Property
TITLE 2-A
Railroad Real Property of Intrastate Railroad Companies
TITLE 2-B
Railroad Real Property of Interstate Railroad Companies
TITLE 2-C
Tax Exemption For Certain Industrial and Commercial Properties In a City of One Million or More Persons
TITLE 2-D
Tax Exemption and Deferral of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons
TITLE 2-E
Tax Exemption For Certain Construction Work On Mixed-use Property In Cities Having a Population of One Million or More
TITLE 2-F
Abatement of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons
TITLE 3
Miscellaneous Provisions
TITLE 4
Tax Abatement For Certain Commercial Properties In a City of One Million or More Persons
TITLE 4-A
Tax Abatement For Certain Commercial Properties In a City of One Million or More Persons
TITLE 4-B
Green Roof Tax Abatement For Certain Properties In a City of One Million or More Persons
TITLE 4-C
Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement For Certain Properties In a City of One Million or More Persons
TITLE 5
Assessment Ceilings For Local Public Utility Mass Real Property
TITLE 6
Childcare Center Tax Abatement For Certain Properties In a City Having a Population of One Million or More
ARTICLE 4

EXEMPTIONS
Title 1. Public property.

2. Private property.

2-A. Railroad Real Property of Intrastate Railroad Companies.

2-B. Railroad Real Property of Interstate Railroad Companies.

2-C. Tax Exemption for Certain Industrial and Commercial

Properties in a City of One Million or More Persons.

2-D. Tax exemption and deferral of tax payments for certain

industrial and commercial properties in a city of one

million or more persons.

2-E. Tax exemption for certain construction work on mixed-use

property in cities having a population of one million or

more.

2-F. Abatement of tax payments for certain industrial and

commercial properties in a city of one million or more

persons.

3. Miscellaneous provisions.

4. Tax abatement for certain commercial properties in a city of

one million or more persons.

4-A. Tax abatement for certain commercial properties in a city of

one million or more persons.

4-B. Green roof tax abatement for certain properties in a city of

one million or more persons.

4-C. Solar electric generating system tax abatement for certain

properties in a city of one million or more persons.

5. Assessment ceilings for local public utility mass real

property.

6. Childcare center tax abatement for certain properties in a

city having a population of one million or more.