0 chapters · 811 sections in this title.
N.Y. Real Property Tax Law § 434 Academies of music
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§ 434. Academies of music. The financial board of any city having a\npopulation of one hundred seventy-five thousand or more according to the\nlatest federal census may by resolution exempt from taxation and exempt\nfrom special ad valorem levies and special assessments to the e…
N.Y. Real Property Tax Law § 436 Officers of religious denominations
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§ 436. Officers of religious denominations. (1) Real property held in\ntrust by a clergyman or minister of a religious denomination for the\nbenefit of the members of his or her incorporated church or\nunincorporated church shall be entitled to the same exemption from\ntaxation,…
N.Y. Real Property Tax Law § 438 Trustees of a hospital, playground and library; hospital for benefit of a city
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§ 438. Trustees of a hospital, playground and library; hospital for\nbenefit of a city. 1. Real property held by trustees named in a will\nor deed of trust or appointed by the supreme court of the state of New\nYork for hospital, public playground and library purposes, as set fo…
N.Y. Real Property Tax Law § 440 Infant homes
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§ 440. Infant homes. Real property owned by any infant home\ncorporation actually dedicated and used by such corporation exclusively\nas a place for the free maintenance, care and recreation of children of\nthe age of six years and under, shall be exempt from taxation, special\n…
N.Y. Real Property Tax Law § 442 Soldiers monument corporations
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§ 442. Soldiers monument corporations. Real property owned by a\nsoldiers monument corporation shall be entitled to the exemption\nprovided in the not-for-profit corporation law.\n
N.Y. Real Property Tax Law § 444 Historical societies
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§ 444. Historical societies. Real property owned by a historical\nsociety acquired for the purpose of inclosure, preservation and the\nerection of monuments shall be entitled to the exemption provided in the\nnot-for-profit corporation law.\n
N.Y. Real Property Tax Law § 444-A Historic property
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§ 444-a. Historic property. 1. Real property altered or rehabilitated\nsubsequent to the effective date of a local law or resolution adopted\npursuant to this section shall be exempt from taxation and special ad\nvalorem levies as herein provided. After a public hearing, the gov…
N.Y. Real Property Tax Law § 446 Cemeteries
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§ 446. Cemeteries. 1. Real property actually and exclusively used for\ncemetery purposes shall be exempt from taxation and exempt from special\nad valorem levies and special assessments.\n 2. In addition to the exemption provided in subdivision one of this\nsection, unimproved l…
N.Y. Real Property Tax Law § 450 Agricultural societies
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§ 450. Agricultural societies. Real property owned by an\nagricultural society and permanently used by it for a meeting hall or\nexhibition grounds shall be exempt from taxation and exempt from special\nad valorem levies and special assessments to the extent provided in\nsection…
N.Y. Real Property Tax Law § 452 Veterans organizations
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§ 452. Veterans organizations. 1. Real property owned by a\ncorporation, association or post composed of veterans of the Grand Army\nof the Republic, Veterans of Foreign Wars, Disabled American Veterans,\nthe United Spanish War Veterans, the Jewish War Veterans of the United\nSt…
N.Y. Real Property Tax Law § 454 Indians
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§ 454. Indians. The real property in any Indian reservation owned by\nthe Indian nation, tribe or band occupying them shall be exempt from\ntaxation and exempt from special ad valorem levies and special\nassessments to the extent provided in section four hundred ninety of\nthis …
N.Y. Real Property Tax Law § 455 Exemption option
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§ 455. Exemption option. Notwithstanding any provision of this title\nto the contrary, real property owned by one or more persons where one of\nsuch owners qualifies for a real property tax exemption pursuant to\nsection four hundred fifty-nine-c or four hundred sixty-seven of t…
N.Y. Real Property Tax Law § 456 Municipal railroads
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§ 456. Municipal railroads. Real property held and used for railroad\npurposes by any corporation, all of the capital stock of which is owned\nby a municipal corporation of this state, shall be exempt from taxation\nand exempt from special ad valorem levies and special assessmen…
N.Y. Real Property Tax Law § 457 Exemption for first-time homebuyers of newly constructed homes
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§ 457. Exemption for first-time homebuyers of newly constructed homes.\n1. Newly constructed primary residential property purchased by one or\nmore persons, each of whom is a first-time homebuyer and has not been\nmarried to a homeowner in the three years prior to applying for t…
N.Y. Real Property Tax Law § 457-A Exemption for eligible residential property transferred to a low-income household
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§ 457-a. Exemption for eligible residential property transferred to a\nlow-income household. 1. As used in this section:\n (a) "Nonprofit housing organization" means a nonprofit organization\nexempt from certain taxes pursuant to section 501(c)(3) or section\n501(c)(4) of the Un…
N.Y. Real Property Tax Law § 458 Veterans
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§ 458. Veterans. The following property shall be exempt from taxation:\n1. All property exempt by law from execution, other than an exempt\nhomestead. But real property purchased with the proceeds of a pension,\nbonus or insurance, or dividends or refunds on such insurance, or\n…
N.Y. Real Property Tax Law § 458-A Veterans; alternative exemption
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§ 458-a. Veterans; alternative exemption. 1. The following terms\nwhenever used or referred to in this section shall have the following\nmeanings unless a different meaning clearly appears in the context:\n (a) "Period of war" means the Spanish-American war; the Mexican border\n…
N.Y. Real Property Tax Law § 458-B Exemption for Cold War veterans
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§ 458-b. Exemption for Cold War veterans. 1. As used in this section:\n (a) "Cold War veteran" means a person, male or female, who served on\nactive duty in the United States armed forces, during the time period\nfrom September second, nineteen hundred forty-five to December\ntw…
N.Y. Real Property Tax Law § 458-C Improvements to property of severely injured members of the armed forces of the United States
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§ 458-c. Improvements to property of severely injured members of the\narmed forces of the United States. 1. For the purpose of this section,\n"member of the armed forces of the United States" shall mean a person\nwho served in the army, navy, air force, marines, coast guard or a…
N.Y. Real Property Tax Law § 458-D Combat zone service exemption
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§ 458-d. Combat zone service exemption. 1. For the purposes of this\nsection:\n (a) "active duty" shall have the same meaning as such term is used in\nsection 101 of title 10 of the United States code.\n (b) "armed forces" shall have the same meaning as such term is used in\nsec…
N.Y. Real Property Tax Law § 459 Persons who are physically disabled
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§ 459. Persons who are physically disabled. 1. After a public hearing,\nthe governing body of a county, city, town or village may adopt a local\nlaw or a school district may adopt a resolution, providing for an\nexemption pursuant to the provisions of this section. Such local la…
N.Y. Real Property Tax Law § 459-A Improvements to property made pursuant to the Americans with Disabilities Act of 1990
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§ 459-a. Improvements to property made pursuant to the Americans with\nDisabilities Act of 1990. 1. Real property altered, installed or\nimproved subsequent to the Americans with Disabilities Act of 1990 (P.L.\n101-336) for the purposes of removal of architectural barriers for\n…
N.Y. Real Property Tax Law § 459-B Physically disabled crime victims
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§ 459-b. Physically disabled crime victims. 1. Where the resident\nowner of real property used solely for residential purposes as a one,\ntwo or three family residence, a member of a resident owner's household\nor a resident of such property is a victim of a crime as defined in\…
N.Y. Real Property Tax Law § 459-C Persons with disabilities and limited incomes
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§ 459-c. Persons with disabilities and limited incomes. 1. * (a) Real\nproperty owned by one or more persons with disabilities, or real\nproperty owned by a married person or a married couple, or by siblings,\nat least one of whom has a disability, or a person with a disability …
N.Y. Real Property Tax Law § 460 Clergy
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§ 460. Clergy. (1) Real property owned by a minister of the gospel,\npriest or rabbi of any denomination, an actual resident and inhabitant\nof this state, who is engaged in the work assigned by the church or\ndenomination of which he or she is a member, or who is unable to perf…
N.Y. Real Property Tax Law § 462 Religious corporations; property used for residential purposes
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§ 462. Religious corporations; property used for residential purposes.\nIn addition to the exemption provided in section four hundred twenty-a\nof this article, property owned by a religious corporation while\nactually used by the officiating clergymen thereof for residential\np…
N.Y. Real Property Tax Law § 464 Incorporated associations of volunteer firefighters
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§ 464. Incorporated associations of volunteer firefighters. 1. Except\nas otherwise provided in subdivision two of this section, real property\nowned by an incorporated association of present or former volunteer\nfirefighters, other than a business corporation, which is (a) actu…
N.Y. Real Property Tax Law § 465 Volunteer auxiliary police officers; certain counties
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§ 465. Volunteer auxiliary police officers; certain counties. 1. Real\nproperty owned by an active auxiliary police officer in a local law\nenforcement agency or such active officer and spouse residing in any\ncounty having a population of more than three hundred thirty-eight\nt…
N.Y. Real Property Tax Law § 466 Volunteer firefighters and fire companies in villages
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§ 466. Volunteer firefighters and fire companies in villages. Upon the\nadoption of a proposition therefor by the qualified voters of a village,\nthe real property owned by a volunteer member of the village fire\ndepartment and the real property owned by any volunteer fire compa…
N.Y. Real Property Tax Law § 466-A Volunteer firefighters and volunteer ambulance workers; certain counties
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* § 466-a. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing…
N.Y. Real Property Tax Law § 466-A*2 Volunteer firefighters and volunteer ambulance workers
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* § 466-a. Volunteer firefighters and volunteer ambulance workers. 1.\nReal property owned by an enrolled member of an incorporated volunteer\nfire company, fire department or incorporated voluntary ambulance\nservice or such enrolled member and spouse residing in any county sha…
N.Y. Real Property Tax Law § 466-B Volunteer firefighters and volunteer ambulance workers; certain additional counties
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* § 466-b. Volunteer firefighters and volunteer ambulance workers;\ncertain additional counties. 1. Real property owned by an enrolled\nmember of an incorporated volunteer fire company, fire department or\nincorporated voluntary ambulance service or such enrolled member and\nspo…
N.Y. Real Property Tax Law § 466-C Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-C*2 Volunteer firefighters and volunteer ambulance workers; certain counties
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing…
N.Y. Real Property Tax Law § 466-C*3 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvolunteer ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-C*4 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-C*5 Volunteer firefighters and volunteer ambulance workers; exemption
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\nexemption. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\nin a …
N.Y. Real Property Tax Law § 466-C*6 Volunteer firefighters and volunteer ambulance workers; certain counties
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing…
N.Y. Real Property Tax Law § 466-C*7 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-c. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-D Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-d. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-D*2 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-d. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvolunteer ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-D*3 Volunteer firefighters and volunteer ambulance workers
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* § 466-d. Volunteer firefighters and volunteer ambulance workers. 1.\nReal property owned by an enrolled member of an incorporated volunteer\nfire company, fire department or incorporated voluntary ambulance\nservice or such enrolled member and spouse residing in a county which…
N.Y. Real Property Tax Law § 466-D*4 Volunteer firefighters and volunteer ambulance workers; certain counties
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* § 466-d. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing…
N.Y. Real Property Tax Law § 466-E Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-e. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-E*2 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-e. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-E*3 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-e. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-E*4 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-e. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-F Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-f. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-F*2 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-f. Volunteer firefighters and volunteer ambulance workers;\ncertain county. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing\n…
N.Y. Real Property Tax Law § 466-F*3 Volunteer firefighters and volunteer ambulance workers; certain counties
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* § 466-f. Volunteer firefighters and volunteer ambulance workers;\ncertain counties. 1. Real property owned by an enrolled member of an\nincorporated volunteer fire company, fire department or incorporated\nvoluntary ambulance service or such enrolled member and spouse residing…