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; certain county. 1. Real property owned by an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service or such enrolled member and spouse residing in a…
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 ambulance workers killed in the line of duty. Any local law or ordinance adopted pursuant to sections four hundred sixty-six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four…
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 volunteer ambulance workers. Any local law or ordinance adopted pursuant to sections four hundred sixty-six, four hundred sixty-six-a, four hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six…
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, town, county, or school district that has provided a real property tax exemption to volunteer firefighters and volunteer ambulance workers serving the municipality in which they reside as authorized by this c…
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. As used in this section: a. "Eligible owner" means a person who does not reside in a residential unit and installed grab bars on the walls of shower and bathtub stalls and adjacent to each toilet or water clos…
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 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. 1. Generally. Notwithstanding any provision of…
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 receive an abatement of real property taxes as provided in this section and the rules promulgated hereunder. 1. The amount of such tax abatement shall be determined pursuant to regulations promulgated by the commis…
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 certain counties. 1. After a public hearing, the governing board of a county with a population greater than one hundred thousand and less than one hundred five thousand based upon the latest decennial census may ad…
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 multiple dwellings in a city having a population of one million or more. 1. Definitions. For purposes of this section, the following terms shall have the following meanings: a. "Affordable housing from commercial co…
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 purposes of this section, the following terms shall have the following meanings: (a) "Eligible municipality" shall mean a county, a city other than a city with a population of one million or more, a town, a villag…
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 corporation organized to maintain a fire patrol and salvage corps for the public benefit, which property is used exclusively for housing or storing property used exclusively for the purpose of such fire patrol and sa…
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 certification standards for green buildings. 1. Construction of improvements to real property initiated on or after the first day of January, two thousand thirteen, meeting certification standards for green buildings as …
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 is derived situated within a city having a population of one hundred seventy-five thousand or more according to the latest federal census and owned by an incorporated pharmaceutical society which is either whol…
N.Y. Real Property Tax Law § 474 Dental societies
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§ 474. Dental societies. Real property from which no income is derived situated within a city having a population of one hundred seventy-five thousand or more according to the latest federal census and owned by a dental society of any judicial district, which judicial district i…
N.Y. Real Property Tax Law § 476-A Railroad passenger stations
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§ 476-a. Railroad passenger stations. Each railroad passenger station in a city having a population of more than one million, including the railroad passenger terminal facilities used in connection with such passenger station, and the railroad roadway approaches to such station …
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. Industrial waste treatment facilities which were constructed or reconstructed in order to comply with the provisions of the environmental conservation law and codes, rules, regulations, permits or orders issued p…
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 pollution control facilities which were constructed or reconstructed in order to comply with the provisions of the environmental conservation law and codes, rules, regulations, permits or orders issued pursuant …
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 underground shelters. A city or a village may by local law, duly enacted, provide that any building, whether constructed underground or above ground, which is constructed for the purpose of providing automobile par…
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 state and the municipal corporations therein which will accrue through the reforestation of idle lands, eligible tracts of forest land may be granted an exemption from taxation as hereinafter provided. 2. As u…
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: (a) "Approved management plan" shall mean: (i) a plan approved by the department for the management of an eligible tract which shall contain requirements and standards to ensure the continuing production of a merchant…
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. Notwithstanding any other provision of this chapter, land used in agricultural production as that term is defined in section three hundred one of the agriculture and markets law, shall be assessed and taxed in the manner …
N.Y. Real Property Tax Law § 482 Quarantined lands
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§ 482. Quarantined lands. Whenever the state takes possession of farm lands for the purpose of enforcing a quarantine and to fumigate or treat the lands against the spread of the golden nematode, the board of supervisors of the county or the financial board of any city, within w…
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 to the operation of agricultural and horticultural lands. 1. Structures and buildings essential to the operation of lands actively devoted to agricultural or horticultural use and actually used and occupied to …
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, bulk milk tanks and coolers, and manure storage and handling facilities. 1. The following structures permanently affixed to agricultural land shall be exempt from taxation, special ad valorem levies and special …
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 rehabilitated shall be exempt from taxation to the extent provided hereinafter. After a public hearing, the governing board of a county, city, town or village may adopt a local law and a school district, other…
N.Y. Real Property Tax Law § 483-C Temporary greenhouses
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§ 483-c. Temporary greenhouses. 1. For purposes of this section, "temporary greenhouse" means specialized agricultural equipment having a framework covered with demountable polyethylene or polypropylene materials or materials of a polyethylene or polypropylene nature which is sp…
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 or food processing labor camps or commissaries, as defined in article seven of the labor law, and any other structures used to improve the health, living and working conditions for farm laborers, that are in c…
N.Y. Real Property Tax Law § 483-E Anaerobic digestion facilities
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§ 483-e. Anaerobic digestion facilities. 1. Structures permanently affixed to land for the purpose of anaerobic digestion of agricultural materials, including structures necessary for the storage and handling of the agricultural materials that are part of the digestion process, …
N.Y. Real Property Tax Law § 484 Urban redevelopment corporations and companies
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§ 484. Urban redevelopment corporations and companies. Real property owned by urban redevelopment corporations and companies shall be entitled to the exemptions provided in chapter eight hundred ninety-two of the laws of nineteen hundred forty-one and chapter eight hundred forty…