Legislation
TITLE 2
Private Property
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4
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-N
Exemption of capital improvements to multiple dwelling buildings within certain cities
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.