Legislation
ARTICLE 4
Exemptions
Real Property Tax (RPT) CHAPTER 50-A
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TITLE 1Public Property
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TITLE 2Private Property
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TITLE 2-ARailroad Real Property of Intrastate Railroad Companies
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TITLE 2-BRailroad Real Property of Interstate Railroad Companies
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TITLE 2-CTax Exemption For Certain Industrial and Commercial Properties In a City of One Million or More Persons
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TITLE 2-DTax Exemption and Deferral of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons
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TITLE 2-ETax Exemption For Certain Construction Work On Mixed-use Property In Cities Having a Population of One Million or More
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TITLE 2-FAbatement of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons
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TITLE 3Miscellaneous Provisions
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TITLE 4Tax Abatement For Certain Commercial Properties In a City of One Million or More Persons
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TITLE 4-ATax Abatement For Certain Commercial Properties In a City of One Million or More Persons
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TITLE 4-BGreen Roof Tax Abatement For Certain Properties In a City of One Million or More Persons
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TITLE 4-CSolar Electric Generating System and Electric Energy Storage Equipment Tax Abatement For Certain Properties In a City of One Million or More Persons
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TITLE 5Assessment Ceilings For Local Public Utility Mass Real Property
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TITLE 6Childcare 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.
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.