0 chapters · 811 sections in this title.
N.Y. Real Property Tax Law § 466-F*4 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*5 Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
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* § 466-f. Un-remarried spouses of volunteer firefighters or volunteer\nambulance workers killed in the line of duty. Any local law or ordinance\nadopted pursuant to sections four hundred sixty-six, four hundred\nsixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, f…
N.Y. Real Property Tax Law § 466-G Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-g. 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-G*2 Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-g. 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-H Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-h. 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-H*2 Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
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* § 466-h. Un-remarried spouses of deceased volunteer firefighters or\nvolunteer ambulance workers. Any local law or ordinance adopted pursuant\nto sections four hundred sixty-six, four hundred sixty-six-a, four\nhundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-…
N.Y. Real Property Tax Law § 466-I Volunteer firefighters and volunteer ambulance workers; certain counties
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*§ 466-i. 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-J Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-j. 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-K Volunteer firefighters and volunteer ambulance workers; certain county
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* § 466-k. 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-L Extension of benefits
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§ 466-l. Extension of benefits. Any governing body of a city, village,\ntown, county, or school district that has provided a real property tax\nexemption to volunteer firefighters and volunteer ambulance workers\nserving the municipality in which they reside as authorized by thi…
N.Y. Real Property Tax Law § 466-M Ocean rescue squad members in certain municipalities
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§ 466-m. Ocean rescue squad members in certain municipalities. 1. (a)\nReal property owned by an enrolled member of an ocean rescue squad, or\nsuch enrolled member and spouse, residing in a town with a population\nbetween sixty-nine thousand and sixty-nine thousand fifty accordi…
N.Y. Real Property Tax Law § 466-N Ocean rescue squad members; certain municipalities
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§ 466-n. Ocean rescue squad members; certain municipalities. 1. (a)\nReal property owned by an enrolled member of an ocean rescue squad, or\nsuch enrolled member and spouse, residing in a town with a population\nbetween twenty-eight thousand three hundred seventy and twenty-eigh…
N.Y. Real Property Tax Law § 467 Persons sixty-five years of age or over
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§ 467. Persons sixty-five years of age or over. 1. * (a) Real\nproperty owned by one or more persons, each of whom is sixty-five years\nof age or over, or real property owned by a married couple or by\nsiblings, one of whom is sixty-five years of age or over, or real\nproperty o…
N.Y. Real Property Tax Law § 467-A Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...
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§ 467-a. Partial tax abatement for residential real property held in\nthe cooperative or condominium form of ownership in a city having a\npopulation of one million or more. 1. Definitions. As used in this\nsection:\n (a) "Applicant" means the board of managers of a condominium …
N.Y. Real Property Tax Law § 467-B Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities
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§ 467-b. Tax abatement for rent-controlled and rent regulated property\noccupied by senior citizens or persons with disabilities. 1.\nDefinitions. As used in this section:\n a. "Dwelling unit" means that part of a dwelling in which a head of\nthe household resides and which is s…
N.Y. Real Property Tax Law § 467-C Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen...
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§ 467-c. Exemption for property owned by certain housing companies or\nsublessees of the battery park city authority and occupied by senior\ncitizens or persons with disabilities. 1. Definitions. As used in this\nsection:\n a. "Commissioner" means the commissioner of the state d…
N.Y. Real Property Tax Law § 467-D Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual
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§ 467-d. Assessment exemption for certain living quarters constructed\nto be occupied by a senior citizen or disabled individual. 1. A town\nwhich is bordered by the Hudson river on the west and a different county\nother than the one in which it is located on the north and is lo…
N.Y. Real Property Tax Law § 467-E Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...
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§ 467-e. Rebate for owners or tenant-stockholders of one, two or three\nfamily residences or residential property held in the condominium or\ncooperative form of ownership in a city having a population of one\nmillion or more. 1. Generally. Notwithstanding any provision of any\n…
N.Y. Real Property Tax Law § 467-F Protective and safety devices tax abatement
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§ 467-f. Protective and safety devices tax abatement. 1. Definitions.\nAs used in this section:\n a. "Eligible owner" means a person who does not reside in a\nresidential unit and installed grab bars on the walls of shower and\nbathtub stalls and adjacent to each toilet or water…
N.Y. Real Property Tax Law § 467-G Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob...
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§ 467-g. Rebate for owners of certain real property seriously damaged\nby the severe storm that occurred on the twenty-ninth and thirtieth of\nOctober, two thousand twelve in a city having a population of one\nmillion or more. 1. Generally. Notwithstanding any provision of any\n…
N.Y. Real Property Tax Law § 467-H Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth...
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§ 467-h. Partial abatement for certain rebuilt real property seriously\ndamaged by the severe storm that occurred on the twenty-ninth and\nthirtieth of October, two thousand twelve in a city having a population\nof one million or more. 1. Generally. Notwithstanding any provision…
N.Y. Real Property Tax Law § 467-I Real property tax abatement
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§ 467-i. Real property tax abatement. An eligible building shall\nreceive an abatement of real property taxes as provided in this section\nand the rules promulgated hereunder.\n 1. The amount of such tax abatement shall be determined pursuant to\nregulations promulgated by the c…
N.Y. Real Property Tax Law § 467-J Exemption for certain residential properties located in certain counties
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§ 467-j. Exemption for certain residential properties located in\ncertain counties. 1. After a public hearing, the governing board of a\ncounty with a population greater than one hundred thousand and less than\none hundred five thousand based upon the latest decennial census may…
N.Y. Real Property Tax Law § 467-K Senior citizen longtime resident exemption
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* § 467-k. Senior citizen longtime resident exemption. 1.\nEstablishment. Any city with a population greater than two hundred\nfifty thousand and less than three hundred thousand, as determined by\nthe latest decennial federal census, after conducting a public hearing,\nmay adop…
N.Y. Real Property Tax Law § 467-K*2 Exemption for certain residential property required to participate in the federal flood insurance program
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* § 467-k. Exemption for certain residential property required to\nparticipate in the federal flood insurance program. 1. Any city with a\npopulation greater than one hundred thirty-five thousand and less than\none hundred fifty-five thousand based on the latest federal decennia…
N.Y. Real Property Tax Law § 467-L Rebate for owners of certain real property in the city of New York
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§ 467-l. Rebate for owners of certain real property in the city of New\nYork. 1. Generally. Notwithstanding any provision of any general,\nspecial or local law to the contrary, a city having a population of one\nmillion or more is hereby authorized and empowered to adopt and ame…
N.Y. Real Property Tax Law § 467-M Exemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more
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§ 467-m. Exemption from local real property taxation of certain\nmultiple dwellings in a city having a population of one million or more.\n1. Definitions. For purposes of this section, the following terms shall\nhave the following meanings:\n a. "Affordable housing from commerci…
N.Y. Real Property Tax Law § 467-N Assessment relief for disasters
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§ 467-n. Assessment relief for disasters. 1. Definitions. For the\npurposes of this section, the following terms shall have the following\nmeanings:\n (a) "Eligible municipality" shall mean a county, a city other than a\ncity with a population of one million or more, a town, a v…
N.Y. Real Property Tax Law § 468 Fire patrol and salvage corps
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§ 468. Fire patrol and salvage corps. Real property owned by a\ncorporation organized to maintain a fire patrol and salvage corps for\nthe public benefit, which property is used exclusively for housing or\nstoring property used exclusively for the purpose of such fire patrol\nan…
N.Y. Real Property Tax Law § 469 Assessment exemption for living quarters for parent or grandparent
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§ 469. Assessment exemption for living quarters for parent or\ngrandparent. 1. A county, city, town, village or school district acting\nthrough its local legislative body is hereby authorized and empowered to\nadopt and amend local laws, or resolutions in the case of school\ndis…
N.Y. Real Property Tax Law § 470 Exemption for improvements to real property meeting certification standards for green buildings
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§ 470. Exemption for improvements to real property meeting\ncertification standards for green buildings. 1. Construction of\nimprovements to real property initiated on or after the first day of\nJanuary, two thousand thirteen, meeting certification standards for\ngreen buildings…
N.Y. Real Property Tax Law § 471 Surviving spouses of police officers killed in the line of duty
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§ 471. Surviving spouses of police officers killed in the line of\nduty. 1. After the local legislative body of a county, city, town, or\nvillage passes a local law, or a school district passes a resolution,\nnotwithstanding any other provision of law, real property owned by a\n…
N.Y. Real Property Tax Law § 472 Pharmaceutical societies
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§ 472. Pharmaceutical societies. 1. Real property from which no rent\nis derived situated within a city having a population of one hundred\nseventy-five thousand or more according to the latest federal census and\nowned by an incorporated pharmaceutical society which is either w…
N.Y. Real Property Tax Law § 474 Dental societies
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§ 474. Dental societies. Real property from which no income is\nderived situated within a city having a population of one hundred\nseventy-five thousand or more according to the latest federal census and\nowned by a dental society of any judicial district, which judicial\ndistri…
N.Y. Real Property Tax Law § 476-A Railroad passenger stations
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§ 476-a. Railroad passenger stations. Each railroad passenger station\nin a city having a population of more than one million, including the\nrailroad passenger terminal facilities used in connection with such\npassenger station, and the railroad roadway approaches to such stati…
N.Y. Real Property Tax Law § 477 Tax exemption for industrial waste treatment facilities
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§ 477. Tax exemption for industrial waste treatment facilities. 1.\nIndustrial waste treatment facilities which were constructed or\nreconstructed in order to comply with the provisions of the\nenvironmental conservation law and codes, rules, regulations, permits or\norders issu…
N.Y. Real Property Tax Law § 477-A Tax exemption for air pollution control facilities
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§ 477-a. Tax exemption for air pollution control facilities. 1. Air\npollution control facilities which were constructed or reconstructed in\norder to comply with the provisions of the environmental conservation\nlaw and codes, rules, regulations, permits or orders issued pursua…
N.Y. Real Property Tax Law § 478 Tax exemption for off-street parking facilities providing underground shelters
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§ 478. Tax exemption for off-street parking facilities providing\nunderground shelters. A city or a village may by local law, duly\nenacted, provide that any building, whether constructed underground or\nabove ground, which is constructed for the purpose of providing\nautomobile…
N.Y. Real Property Tax Law § 479 Fallout shelter facilities
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§ 479. Fallout shelter facilities. 1. Any real property constructed,\naltered or improved as or to include a fallout shelter facility\ncomplying with the provisions of the New York state defense emergency\nact and the plan, regulations and orders of the state civil defense\ncomm…
N.Y. Real Property Tax Law § 480 Forest and reforested lands
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§ 480. Forest and reforested lands. 1. In view of the benefits to the\nstate and the municipal corporations therein which will accrue through\nthe reforestation of idle lands, eligible tracts of forest land may be\ngranted an exemption from taxation as hereinafter provided.\n 2.…
N.Y. Real Property Tax Law § 480-A Taxation of forest land
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§ 480-a. Taxation of forest land. 1. As used in this section:\n (a) "Approved management plan" shall mean:\n (i) a plan approved by the department for the management of an\neligible tract which shall contain requirements and standards to ensure\nthe continuing production of a me…
N.Y. Real Property Tax Law § 481 Taxation of land used for agricultural production
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§ 481. Taxation of land used for agricultural production.\nNotwithstanding any other provision of this chapter, land used in\nagricultural production as that term is defined in section three hundred\none of the agriculture and markets law, shall be assessed and taxed in\nthe man…
N.Y. Real Property Tax Law § 482 Quarantined lands
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§ 482. Quarantined lands. Whenever the state takes possession of farm\nlands for the purpose of enforcing a quarantine and to fumigate or treat\nthe lands against the spread of the golden nematode, the board of\nsupervisors of the county or the financial board of any city, withi…
N.Y. Real Property Tax Law § 483 Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
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§ 483. Exemption from taxation of structures and buildings essential\nto the operation of agricultural and horticultural lands. 1. Structures\nand buildings essential to the operation of lands actively devoted to\nagricultural or horticultural use and actually used and occupied …
N.Y. Real Property Tax Law § 483-A Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
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§ 483-a. Farm silos, farm feed grain storage bins, commodity sheds,\nbulk milk tanks and coolers, and manure storage and handling facilities.\n1. The following structures permanently affixed to agricultural land\nshall be exempt from taxation, special ad valorem levies and speci…
N.Y. Real Property Tax Law § 483-B Historic barns
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§ 483-b. Historic barns. 1. Historic barns which are reconstructed or\nrehabilitated shall be exempt from taxation to the extent provided\nhereinafter. After a public hearing, the governing board of a county,\ncity, town or village may adopt a local law and a school district, ot…
N.Y. Real Property Tax Law § 483-C Temporary greenhouses
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§ 483-c. Temporary greenhouses. 1. For purposes of this section,\n"temporary greenhouse" means specialized agricultural equipment having a\nframework covered with demountable polyethylene or polypropylene\nmaterials or materials of a polyethylene or polypropylene nature which\ni…
N.Y. Real Property Tax Law § 483-D Farm or food processing labor camps or commissaries
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§ 483-d. Farm or food processing labor camps or commissaries. 1. Farm\nor food processing labor camps or commissaries, as defined in article\nseven of the labor law, and any other structures used to improve the\nhealth, living and working conditions for farm laborers, that are i…
N.Y. Real Property Tax Law § 483-E Anaerobic digestion facilities
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§ 483-e. Anaerobic digestion facilities. 1. Structures permanently\naffixed to land for the purpose of anaerobic digestion of agricultural\nmaterials, including structures necessary for the storage and handling\nof the agricultural materials that are part of the digestion proces…
N.Y. Real Property Tax Law § 484 Urban redevelopment corporations and companies
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§ 484. Urban redevelopment corporations and companies. Real property\nowned by urban redevelopment corporations and companies shall be\nentitled to the exemptions provided in chapter eight hundred ninety-two\nof the laws of nineteen hundred forty-one and chapter eight hundred\nf…