STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

Title 2 - (420-A - 489) PRIVATE PROPERTY

• 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 - Exemption of new multiple dwellings from local taxation.
• 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.
• 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.
• 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 - Historical 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 - Veterans; alternative exemption.
• 458-B - Exemption for Cold War veterans.
• 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 firemen.
• 466 - Volunteer firemen and fire companies in villages.
• 466-A - Volunteer firefighters and volunteer ambulance workers; certain counties.
• 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.
• 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 mill
• 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
• 467-F - Protective and safety devices tax abatement.
• 468 - Fire patrol and salvage corps.
• 469 - Assessment exemption for living quarters for parent or grandparent.
• 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.
• 484 - Urban redevelopment corporations and companies.
• 485 - Nuclear powered electric generating facilities.
• 485-A - Residential-commerical 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 - New residential property exemption; certain cities.
• 485-M*2 - Residential investment exemption; certain school districts.
• 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 solar or wind energy systems or farm waste 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.

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