Subject |
Law Section |
Exemption
Profile
Section |
| Affordable Housing Development Program (see Housing) | | |
| Aged (see Senior citizen) | | |
| Agricultural | | |
- building/structure | | |
- farm or food processing
labor camps or commissaries | RPTL §483-d | 4.08 |
- greenhouse, temporary |
RPTL §483-c | 4.08 |
- silo, milk storage, farm feed grain storage,
commodity storage, or manure storage |
RPTL §483-a | 4.08 |
- other | RPTL §483 | 4.08 |
- district |
Ag-Mkts L §305 | 4.08 |
- drainage |
ECL §15-1909(4) | 4.03 |
- historic barns | RPTL §483-b | 4.08 |
- land | | |
- land outside district | Ag-Mkts L §306 | 4.08 |
- replanted or expanded orchard and vineyard land | Ag-Mkts L §305(7) | 4.08 |
- society | RPTL §450 | 4.05 |
- waste energy systems (see also Conservation project) | RPTL §487 | 4.01 |
| Air pollution control | | |
- industrial | RPTL §477-a | 4.06 |
- industrial development agency | RPTL §412-a
& Gen Muny L §874 | 4.03 |
| Airport | | |
- municipal | RPTL §406(2)
RPTL §406(7)
RPTL §412 & Pub Auth L | 4.03
4.03
4.02 |
- Port Authority of NY & NJ | McK U Con L §6635 | 4.04 |
Amtrak
(See also Railroad) | 45 USC §546b | 4.06 |
| Animal welfare | RPTL §420-b | 4.05 |
| Aqueduct (see Water supply or disposal) | | |
| Arena(see Recreational facility) | | |
Arts and sciences institute
(See also Educational organization) | RPTL §424 | 4.05 |
| Athletic facility (see Business Children, Recreational facility) | |
| Banks, branch(see Business) | | |
| Bar association | RPTL §420-b | 4.05 |
| Barns, historic (see Agricultural) | | |
Benevolent organization
(See also Charitable organization, Fraternal organization) | RPTL §420-b | 4.05 |
| Berkshire Farm Center | Soc Serv L §472-p | 4.05 |
| Bible organization | RPTL §420-b | 4.05 |
BOCES (Board of Cooperative Educational Services)
(See also Educational organization) | RPTL §408 | 4.03 |
| Bridge (see Highway, Railroad) | |
| Burial ground (see Cemetery) | | |
| Bus or rapid transit facility | | |
- owned by NYC | Rap Tran L §103 | 4.06 |
- Port Authority of NY & NJ | McK U Con L §7210 | 4.04 |
- public authority | RPTL §412 & Pub Auth L | 4.02 |
- Utica Transit Authority | Trans L §64 | 4.06 |
| Business | | |
- branch banks in banking development districts | RPTL §485-f | 4.06 |
- building improvements (NYC) | RPTL §499-b | 4.06 |
- building improvements, outside Manhattan (NYC) | RPTL §499-bb | 4.06 |
- empire zone | RPTL §485-e | 4.06 |
- farm or food processing
labor camps or commissaries | RPTL §483-d | 4.08 |
- improvements to property,
Americans with Disability Act of 1990 | RPTL §459-a | 4.06 |
- industrial development agency | RPTL §412-a
Gen Muny L §874 | 4.03 |
- infrastructure, residential subdivision | RPTL §485-g | 4.06 |
- investment property | RPTL §485-b | 4.06 |
- mixed-use properties in certain municipalities | RPTL §485-a | 4.06 |
- mixed-use properties, NYC | RPTL §489-bbbbb | 4.06 |
- movable machinery and equipment | L. 2000, Ch. 63 | 4.06 |
- nonprofit corporation | CLS U Con L Ch. 270 | 4.06 |
- Port Authority of NY & NJ | McK U Con L §7181 | 4.04 |
- project certified by NYC Department of Finance | RPTL §489-bbbb | 4.06 |
- project certified by NYC Department of Finance (after June 30, 2008) | RPTL §489-bbbbbb | 4.06 |
- public authority | RPTL §412 & Pub Auth L | 4.02 |
- residential subdivision infrastructure | RPTL §485-g | 4.06 |
- sports arena | RPTL §429 | 4.06 |
- steel manufacturing | RPTL §485-c | 4.06 |
- United Nations Development Corporation | McK U Con L §9613 | 4.04 |
- Urban Development Corporation, NYS | McK U Con L §6272 | 4.06 |
(See also Air pollution control, Industrial
waste treatment) | | |
| Cemetery | RPTL §446 | 4.03 |
| Charitable organization | RPTL §420-a | 4.05 |
| Children | |
- Berkshire Farm Center | Soc Serv L §472-p | 4.05 |
- enforcement of laws relating to | RPTL §420-b | 4.05 |
- infant home | RPTL §440 | 4.05 |
- institution staff housing | RPTL §422 | 4.07 |
- moral or mental improvement of | RPTL §420-a | 4.05 |
- sportsmanship development | RPTL §420-b | 4.05 |
(See also Recreational facility) | | |
| Church (see Religious organization) | | |
City, property owned by
(See also Housing, Industrial development agency,
Public authority, Urban renewal) |
RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(4)
RPTL §406(5)
RPTL §406(7)
RPTL §446
Gen Muny L §411
Rap Tran L §103 | 4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.06 |
Civic facility (see Government property,
Industrial development agency, Public authority,
Urban Development Corporation, Urban renewal) | | |
| Civil defense facility(see Shelter) | | |
| Clergy | | |
- property held in trust by clergy | RPTL §436 | 4.01 |
- property owned by clergy | RPTL §460 | 4.01 |
- residence owned by religious corporation | RPTL §462 | 4.05 |
(See also Religious organization) | | |
Club (see Fraternal organization, Nonprofit organization,
Veterans organization) | | |
| College or university(see Educational organization) | | |
| Commercial facility (see Business) | | |
| Community development corporation(see Urban renewal) | | |
| Community service organization | RPTL §420-a
RPTL §420-b | 4.05
4.05 |
| Condominium (see Housing) | | |
| Conservation easement | RPTL §491 | 4.08
|
| Conservation project | | |
- air pollution control | | |
- industrial | RPTL §477-a | 4.06 |
- industrial development agency | RPTL §412-a
Gen Muny L §874 | 4.03 |
- energy conservation | RPTL §412 & Pub Auth L
RPTL §487
RPTL §487-a
RPTL §489
RPTL §499-bbb
RPTL §499-bbbb
|
4.02
4.01
4.01
4.07
4.06
4.06 |
- flood control or soil conservation | RPTL §406(2) | 4.03 |
| | |
- industrial waste treatment | | |
- industrial | RPTL §477 | 4.06 |
- industrial development agency | RPTL §412-a
& Gen Muny L §874 | 4.03 |
- interstate agencies (Delaware River, Great Lakes,
Susquehanna River Basin Compacts) | ECL §21-0701(14.3)
ECL §21-0901
(Article IV) | 4.04
4.04 |
| ECL §21-1301(15.3) | 4.04 |
- other
(See also Sewage disposal or treatment) | ECL §15-1909(4)
ECL §15-2115
ECL §15-2309 | 4.03
4.02
4.03 |
Constitutionally protected organization
(charitable, educational, or religious) | RPTL §420-a | 4.05 |
| Construction fund, educational (see Educational construction fund) | | |
| Consulate | Vienna Convention
on Consular Relations,
Article 32 | 4.04 |
| Convalescent home (see Health organization | | |
| Convent (see Religious organization | | |
| Convention center (see Public authority) | | |
| Co-op housing (see Housing) | | |
| Correctional facility | McK U Con L §4413 | 4.02 |
County, property owned by
(See also Industrial development agency,
Public authority) | RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(5)
RPTL §406(6)
RPTL §406(7)
RPTL §446
Gen Muny L §411 | 4.03
4.03
4.03
4.03
4.03
4.03
4.03
4.03 |
| | |
| County taxes | | |
- Enhanced STAR recipients in Nassau County | RPTL §425a | 4.01 |
| Crime Victims (see Disabled, Crime victims) | | |
| Cultural organization | | |
- historical | RPTL §420-b
RPTL §444
& NPCL §1408 | 4.05
4.05 |
- literary | RPTL §420-b | 4.05 |
- NYC Cultural Resources Trust | Art-Cult L §21 | 4.03 |
- NYS Cultural Resources Trust | Art-Cult L § 20 | 4.02 |
- opera house | RPTL §426 | 4.05 |
- performing arts building | RPTL §427 | 4.05 |
- theatrical corporation | RPTL §432 | 4.05 |
- other | RPTL §412-a &
Gen Muny L §874 | 4.03 |
| Custom house property | State L §54 | 4.04 |
| Defense property (see Military property) | | |
| Delaware River Basin Compact | ECL §21-0701(14.3) | 4.04 |
| Dental indemnity corporation (See Health organization) | | |
| Dental society | RPTL §474 | 4.05 |
| Disabled | | |
- certain living quarters | RPTL §467-d | 4.01 |
- crime victims | RPTL §459-b | 4.01 |
- improvements to property | RPTL §459-a | 4.06 |
- persons with disabilities and limited incomes | RPTL §459-c | 4.01 |
- rental housing for | RPTL §422 | 4.07 |
- residential (1, 2, or 3 family) | RPTL §459 | 4.01 |
See also Health organization, Veterans) | | |
| Dock (see Waterway) | | |
Drainage improvement district
(See also Special district) | ECL §1909(4) | 4.03 |
| Economic development (see Business) | | |
| Educational construction fund | | |
- City University | Ed L §6282 | 4.03 |
- NYC | Ed L §468 | 4.03 |
- Yonkers | Ed L §492 | 4.03 |
(See also Educational organization) | | |
| Educational organization | | |
- Charter school incorporated
by NYS Board of Regents | Ed L §2853 | 4.03 |
- school | RPTL §408
RPTL §420-a
RPTL §424
RPTL §434
RPTL §472 | 4.03
4.05
4.05
4.05
4.05 |
- staff or student housing | RPTL §412 & Pub Auth L
RPTL §422 | 4.02
4.07 |
- other | RPTL §412-a,
& Gen Muny L §874 | 4.03 |
| RPTL §420-a
RPTL §420-b
Ed L §468
Ed L §492
Ed L §657
Ed L §6282 | 4.05
4.05
4.03
4.03
4.02
4.03 |
| Electric generating facilities | RPTL §485 | 4.06 |
| Elderly(see Senior citizen) | | |
Embassy
(See also Consulate, Mission) | RPTL §418 | 4.04 |
| Empire zones | RPTL §485-e | 4.06 |
Employee housing (see Children, Educational organization,
Health organization, Housing, New York State, property
owned by) | | |
| Employee retirement system(see Retirement system) | | |
| Energy conservation (see Conservation project) | | |
| Environmental conservation (see Conservation project) | | |
| Erosion control (see Conservation project) | | |
| Faculty housing (see Educational organization) | | |
| Fairground | RPTL §450 | 4.05 |
| Fallout shelter | RPTL §420-a
RPTL §479 | 4.06
4.06 |
| Farm (see Agricultural) | | |
Federal property (see United States, property owned by)
| | |
| Fire company | RPTL §406(2)
RPTL §464(2)
RPTL §466
RPTL §468 | 4.03
4.05
4.01
4.05 |
| Firefighters | | |
- association of | RPTL §464(1) | 4.05 |
- property owned by |
RPTL §466
RPTL §466-a
RPTL §466-b
RPTL §466-c
RPTL §466-d
RPTL §466-e
RPTL §466-f
RPTL §466-g
RPTL §466-h
| 4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01 |
| Fire hazards, elimination of (in housing) | RPTL §489 | 4.07 |
| Flood control (see Conservation project) | | |
| Foreign government, property owned by | RPTL §418 | 4.04 |
(See also Consulate, Mission) |
| Foreclosure | | |
- withdrawal of parcels | RPTL §1138 | 4.06 |
| Forest land | | |
- private owner | RPTL §480
RPTL §480-a | 4.08
4.08 |
- public owner | RPTL §406(6)
RPTL §532
RPTL §534 | 4.03
4.02
4.02 |
| Fraternal organization | RPTL §428 | 4.05 |
| Government property (see unit of government) | | |
| Grade crossing(see Railroad) | | |
| Grange | RPTL §450 | 4.05 |
| Great Lakes Basin Compact | ECL §21-0901
(Article IV) | 4.04 |
| Greenhouses, temporary | RPTL §483-c | 4.08 |
| Handicapped (see Disabled) | | |
| Hazardous waste (see Conservation Project) | | |
| Health hazards, elimination of (in housing) | RPTL §489 | 4.07 |
| Health organization | | |
- dental indemnity corporation | RPTL §486
& Ins L §4310(j) | 4.05 |
- Facilities Development Corporation | McK U Con L §4413 | 4.02 |
- Health & Hospitals Corporation, NYC | McK U Con L §7400 | 4.03 |
- health maintenance organization | RPTL §486-a | 4.05 |
- hospital | RPTL §412 & Pub Auth L
RPTL §420-a
RPTL §438
State L §54
McK U Con L §7400 | 4.02
4.05
4.05
4.04
4.03 |
- hospital service corporation | RPTL §486
& Ins L §4310(j) | 4.05 |
- hostel for mentally ill or retarded | RPTL §422 | 4.07 |
- infirmary | RPTL §420-b | 4.05 |
- life care community facility | RPTL §412-a
& Gen Muny L §874 | 4.03 |
- Medical Care Facilities Finance Agency, NYS | McK U Con L §7421 | 4.02 |
- medical indemnity corporation | RPTL §486
& Ins L 4310(j) | 4.05 |
- nursing home | RPTL §422
Pub Hel L §2864 | 4.07
4.07 |
- staff or student housing | RPTL §422
RPTL §412 & Pub Auth L | 4.07
4.02 |
Highway
(See also Special district) | RPTL §406(2)
RPTL §412 & Pub Auth L
Gen Muny L §411
State L §59-g
McK U Con L §§6515,
6562, 6611, 6635,
7181 & 7210 | 4.03
4.02
4.03
4.04
4.04 |
Historic area or building
(See also Agricultural, historic barns) |
RPTL §489 | 4.07 |
| Historic property | RPTL §444-a | 4.01 |
Historical society
(See also Cultural organization) | RPTL §420-b | 4.05 |
| RPTL §444
& NPCL §1408 | 4.05 |
| Home improvements (see Housing) | | |
| Homestead (see Housing) | | |
Horse racing facility
(See also OTB property) | RPTL §412-a
& Gen Muny L §874 | 4.03 |
| Hospital (see Health organization) | | |
| Hostel (see Health organization) | | |
| Hotel or motel (see Business) | | |
| Housing (private owner) | | |
- farm or food processing
labor camps or commissaries | RPTL §483-d | 4.08 |
- housing development fund company | RPTL §420-c
RPTL §422
PHFL §33(1)(a)
PHFL §36-a(4)
PHFL §577(1)
PHFL §577(3)
PHFL §654-a
PHFL §1106-h | 4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07 |
- infrastructure, residential subdivision | RPTL §485-g | 4.06 |
- limited dividend housing company | PHFL §§93(3) & 93(5)
PHFL §§93(4) & 93(5)
PHFL §93(6)
PHFL §97
PHFL §556 | 4.07
4.07
4.07
4.07
4.07 |
- living quarters for parent or grandparent | RPTL §469 | 4.01 |
- limited profit housing company | PHFL §33(1)(a)
PHFL §33(1)(c)
PHFL §33(1)(d)
PHFL §33(2)
PHFL §33(3)
PHFL §33(4)
PHFL §36-a(4)
PHFL §556
PHFL §654-a
PubHsng L §58(3) | 4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07
4.07 |
- multiple dwellings (various owners) | | |
- capital investment in certain cities | RPTL §421-j | 4.07 |
- class 2 cooperatives and condominiums
(in NYC) | RPTL §467-a | 4.07 |
- conversion from non-residential property | RPTL §421-g | 4.07 |
- conversion to owner-occupied residences
in certain cities | RPTL §421-h
RPTL §421-i
RPTL §421-j
RPTL §421-k | 4.01
4.01
4.01
4.01 |
- Affordable Housing Development Program | RPTL §421-e | 4.07 |
- HFA Financed | RPTL §421-d | 4.07 |
- Housing Trust Fund Program | RPTL §421-e
PHFL §1106-h | 4.07
4.07 |
- new (in NYC) | RPTL §421-a | 4.07 |
- new (outside NYC) | RPTL §421-c | 4.07 |
- rehabilitation of Class B dwelling or
Class A dwelling for single-room occupancy | RPTL §488-a | 4.07 |
- various improvements | RPTL §489 | 4.07 |
| | |
- multiple dwelling or residential in cities
with population of 150,000 - 200,000 | L.1986, Ch.889 | 4.01 |
- not-for-profit housing company | RPTL §420-c
RPTL §422
PHFL §1106-h
CLS U Con L Ch.270 | 4.07
4.07
4.07
4.07 |
- redevelopment housing company | RPTL §423
PHFL §§125 & 127 | 4.07
4.07 |
- rent-controlled or rent-regulated -- for senior citizens | RPTL §467-b
RPTL §467-c | 4.07
4.07 |
- rent-controlled or rent-regulated -- other |
RPTL §421-a
RPTL §421-c
RPTL §421-g
RPTL §488-a
RPTL §489-bbbbb
PHFL §405
Pub Hsng L §214(a)(2) | 4.07
4.07
4.07
4.07
4.06
4.07
4.07 |
- residential, 1 or 2 family |
RPTL §421-b
RPTL §421-f
RPTL §457
RPTL §485-l |
4.01
4.01
4.01
4.01
4.01 |
- residential investment in certain municipalities |
RPTL §485-h
RPTL §485-i
RPTL §485-j
RPTL §485-j
RPTL §485-k
RPTL §485-l
RPTL §485-m
RPTL §485-m
|
4.01
4.01
4.01
4.01
4.01
4.01
4.01
4.01 |
- residential subdivision infrastructure | RPTL §485-g | 4.01 |
| Various | 4.07 |
|
| Housing (public owner) | | |
- Housing Assistance Corporation | PHFL §654-b | 4.07 |
- Housing Development Corporation, NYC | PHFL §654-a
PHFL §663 | 4.07
4.07 |
- Housing Finance Agency, NYS, and subsidiaries | PHFL §33(2)
PHFL §45-a
PHFL §45-b
PHFL §53 | 4.07
4.07
4.07
4.07 |
- Housing New York Corporation | PHFL §654-c | 4.07 |
-multiple dwelling or residential in cities with population of 150,000 - 200,000 | L.1986, Ch. 889 | 4.01 |
- municipal housing authority | PHFL §556
PHFL §1106-h | 4.07
4.07 |
| Pub Hsng L §§52(3),
52(5), 52(6) | 4.07 |
| Pub Hsng L §§52(4),
52(5), 52(6) | 4.07 |
| Pub Hsng L §58(3) | 4.07 |
- municipally owned housing | PHFL §36-a(2)
PHFL §36-a(4)
PHFL §556
PHFL §1106-h | 4.07
4.07
4.07
4.07 |
- protective and safety devices | RPTL §467-f | 4.07 |
- United Nations Development Corporation | McK U Con L §9613 | 4.04 |
- Urban Development Corporation and subsidiaries | PHFL §33(1)(c)
PHFL §93(6)
PHFL §577(3)
McK U Con L §6272 | 4.07
4.07
4.07
4.07 |
| Various | 4.07 |
|
| Indian reservation | RPTL §454 | 4.04 |
| Industrial development (see Business) | | |
| Industrial development agency - municipal | RPTL §412-a
& Gen Muny L §874 | 4.03 |
| Industrial waste treatment | | |
- industrial | RPTL §477 | 4.06 |
- industrial development agency | RPTL §412-a
& Gen Muny L §874 | 4.03 |
Infant home
(See also Charitable organization) | RPTL §440 | 4.05 |
Infirmary
(See also Health organization) | RPTL §420-b | 4.05 |
| Infrastructure, residential subdivision | RPTL §485-g | 4.06 |
Interdenominational center
(See also Religious organization) | RPTL §430 | 4.05 |
| International organization (see United Nations) | | |
| Interstate agency (see Conservation project, Port Authority of NY & NJ) | | |
| Job development (see Business) | | |
| Library | RPTL §420-b
RPTL §438 | 4.05
4.05 |
| Life care community facility (see Health organization) | | |
| Limited dividend housing company (see Housing - private owner) | | |
| Limited profit housing company (see Housing - private owner) | | |
Literary organization
(See also Cultural organization) | RPTL §420-b | 4.05 |
| Low income, definitions of(see Housing Chart IE) | Various | 4.07 |
| Low-income areas (see Business, Housing, Urban Renewal) | | |
| Manse (see Clergy) | | |
| Manufacturing facility (see Business) | | |
| Manure storage/handling | RPTL §483-a | 4.08 |
| Market authority (see Public authority) | | |
| Medical facility (see Health organization) | | |
| Medical indemnity corporation (see Health organization) | | |
| Medical research institute (see Health organization) | | |
| Medical society (See also Dental society, Pharmaceutical society) | RPTL §420-b | 4.05 |
| Memorial (see Monument or memorial) | | |
| Mental health facility (see Health organization) | | |
| Military property | | |
- federal | RPTL §400(1)
State L §54
State L §59-g | 4.04
4.04
4.04 |
- state | RPTL §404(1) | 4.02 |
| Milk tank/cooler | RPTL §483-a | 4.08 |
| Mission (foreign government) | Vienna Convention on
Diplomatic Relations
Article 23 | 4.04 |
| Missionary organization (See also Religious organization) | RPTL §420-b | 4.05 |
| Monastery (see Religious organization) | | |
| Monument or memorial | RPTL §442
& NPCL §1405 | 4.05 |
| Morale association | RPTL §420-a | 4.05 |
| Multiple dwelling (see Housing) | | |
| Municipal industrial development agency | RPTL §412-a
& Gen Muny L §874 | 4.03 |
| Municipal property (see unit of government) | | |
| Museum (see Cultural organization, Nonprofit organization) | | |
Music academy
(See also Educational organization) | RPTL §424
RPTL §434 | 4.05
4.05 |
| Navigation facility (see Waterway) | | |
| Nematode control | RPTL §482 | 4.08 |
| New York State, property owned by | | |
- generally | RPTL §404(1)
RPTL §406(3)
RPTL §532
RPTL §534
RPTL §536 | 4.02
4.03
4.02
4.02
4.02 |
- property held under sale contract | RPTL §402 | 4.02 |
- public authority | RPTL §412 & Pub Auth L | 4.02 |
- retirement system | RPTL §404(2)
RPTL §404(3)
RSS L §313(h) | 4.02
4.02
4.02 |
- river regulating district | ECL §15-2115 | 4.02 |
Nonprofit organization
(See also Business, Educational organization, Health organization, Housing) | RPTL §420-a
RPTL §420-b
Ch. 487, L. 2007
| 4.05
4.05
4.05 |
| Nursing home (see Health organization) | | |
| Open space (see Conservation easement) | | |
Opera house
(See also Cultural organization) | RPTL §426 | 4.05 |
| Orphanage (see Charitable organization, Infant home) | | |
| Orchard (see Agricultural) | | |
| OTB property | Racing L §513
Racing L §617 | 4.03
4.03 |
| Park (see Recreational facility) | | |
| Parking facility | RPTL §412 & Pub Auth L
RPTL §478 | 4.02
4.06 |
| Parkway (see Highway) | | |
| Parsonage (see Clergy) | | |
| Patriotic organization | | |
- soldiers monument organization | RPTL §442
& NPCL §1405 | 4.05 |
- veterans organization | RPTL §452 | 4.05 |
- other | RPTL §420-b | 4.05 |
Performing arts building
(See also Cultural organization) | RPTL §427 | 4.05 |
| Pharmaceutical society | RPTL §472 | 4.05 |
| Physically disabled (see Disabled) | | |
| Pier (see Waterway) | | |
| Pipeline (see Sewage disposal or treatment, Water supply or disposal) | | |
| Playground (see Recreational facility) | | |
Pollution control (see Air pollution control,
Conservation project, Industrial waste treatment) | | |
| Port (see Waterway) | | |
| Port Authority of NY & NJ | | |
- air terminal | McK U Con L §6635 | 4.04 |
- bridge or tunnel | McK U Con L §6515 | 4.04 |
- bus facility | McK U Con L §7210 | 4.04 |
- industrial development project | McK U Con L §7181 | 4.04 |
- Narrows Bridge | McK U Con L §6562 | 4.04 |
- World Trade Center | McK U Con L §6611 | 4.04 |
| Post office property | State L §54 | 4.04 |
| Power generation facility | RPTL §412 & Pub Auth L | 4.02 |
| Prison (see Correctional facility) | | |
| Public authority | | |
- miscellaneous state and local | RPTL §412 & Pub Auth L | 4.02 |
- Utica Transit Authority | Trans L §64 | 4.06 |
| Public housing (see Housing) | | |
| Public property (see unit of government owning property) | | |
| Quarantined farmland | RPTL §482 | 4.08 |
| Railroad | | |
- Amtrak | 45 USC §546b | 4.06 |
- ceiling railroads | RPTL §§489-d
& 489-dd (Article 4,
Titles 2-A and 2-B) | 4.06 |
- other | RPTL §412 & Pub Auth L
RPTL §456
RPTL §476-a
RPTL §532
Rap Tran L §103 | 4.02
4.06
4.06
4.02
4.06 |
| Rapid transit facility (see Bus or rapid transit facility) | | |
| Recreational facility | | |
- camp, special | RPTL §420-a | 4.05 |
- park | RPTL §406(2)
RPTL §412 & Pub Auth L | 4.03
4.02 |
- playground | RPTL §420-b
RPTL §438 | 4.05
4.05 |
- sports arena used by NHL & NBA | RPTL §429 | 4.06 |
- sports authority | RPTL §412 & Pub Auth L | 4.02 |
- sportsmanship development | RPTL §420-b | 4.05 |
(See also Children, Industrial development agency, Urban renewal) | | |
| Redevelopment company (see Housing - private owner) | | |
| Reforested land (see Forest land) | | |
| Religious organization | | |
- constitutionally protected | RPTL §420-a | 4.05 |
- bible, tract, missionary | RPTL §420-b | 4.05 |
- interdenominational center | RPTL §430 | 4.05 |
(See also Clergy) | | |
| Rent-controlled or rent-regulated housing (see Housing - private owner) | | |
Research facility (see Business, Educational organization, Health organization,
Scientific organization) | | |
| Reservation, Indian | RPTL §454 | 4.04 |
| Residential (see Housing) | | |
| Resource recovery (see Sewage disposal or treatment) | | |
| Retail trade (see Business) | | |
| Retarded, facilities for (see Health organization) | | |
| Retirement system | | |
- public employee | RPTL §404(2)
RPTL §404(3)
RSS L §313(h) | 4.02
4.02
4.02 |
- other | RPTL §488
& Ins L §4607 | 4.05 |
River regulation or improvement
(see Conservation project) | | |
| Road (see Highway) | | |
| Salvage corps | RPTL §468 | 4.05 |
| Savings and Loan Insurance Fund | Bnkg L §420-e | 4.02 |
| School, private (see Educational organization) | | |
| School district | RPTL §408 | 4.03 |
| School taxes | | |
- school tax relief (STAR) | RPTL §425 | 4.01 |
Scientific organization
(See also Educational organization) | RPTL §420-b | 4.05 |
| Seminary (see Religious organization) | | |
| Senior citizen | | |
- certain living quarters | RPTL §467-d | 4.01 |
- enhanced STAR recipients (Nassau County) | RPTL §425-a | 4.01 |
- life care community | RPTL §412-a
& Gen Muny L §874 | 4.03 |
- rental housing for | RPTL §422
RPTL §467-b
RPTL §467-c | 4.07
4.07
4.07 |
- residence owned by | RPTL §467 | 4.01 |
- school tax relief (STAR) | RPTL §425 | 4.01 |
- senior citizens center | RPTL §422 | 4.07 |
Sewage disposal or treatment
(See also Industrial development agency, Public authority, Special district) | RPTL §406(3)
RPTL §410-a
RPTL §477
Gen Muny L §411 | 4.03
4.03
4.06
4.03 |
| Shelter, fallout | RPTL §478
RPTL §479 | 4.06
4.06 |
| Shoreline erosion control (see Conservation project) | | |
| Silo | RPTL §483-a | 4.08 |
Single room occupancy, rehabilitation
(See also Housing) | RPTL §488-a | 4.07 |
| Social organization (see Club) | | |
| Soil conservation (see Conservation project) | | |
| Solar energy system (See also Conservation project) | RPTL §487 | 4.01 |
Soldiers monument corporation
(See also Patriotic organization) | RPTL §442
& NPCL §1405 | 4.05 |
| Special district | RPTL §410
RPTL §410-a
RPTL §410-b | 4.03
4.03
4.03 |
| Sports facility (see Children, Recreational facility) | | |
| Staff housing (see Children, Educational organization, Health organization) | | |
| State-owned property (see New York State, property owned by) | | |
Steel manufacturing
(See also Business) | RPTL §485-c | 4.06 |
Student housing (see Educational organization,
Health organization, Public authority) | | |
| Susquehanna River Basin Commission | ECL §21-1301(15.3) | 4.04 |
| Tax-sale property | RPTL §406(5) | 4.03 |
| Teachers Retirement System | RPTL §404(3) | 4.02 |
| Theatrical corporation (see Cultural organization) | | |
Town, property owned by
(See also Housing, Idustrial development agency,
Public authority, urban renewal) | RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(5)
RPTL §406(7)
RPTL §446
Gen Muny L §411 | 4.03
4.03
4.03
4.03
4.03
4.03
4.03 |
| Tract organization | RPTL §420-b | 4.05 |
Transportation facility (see Airport, Bus or rapid transit facility, Highway,
Public authority,Railroad, Waterway) | | |
| Tunnel(see Highway, Railroad) | | |
| United Nations | | |
- United Nations | RPTL §416 | 4.04 |
- United Nations development district | McK U Con L 9613 | 4.04 |
| United States, property owned by | RPTL §400(1)
RPTL §400(2)
RPTL §402
State L §54
State L §59-g | 4.04
4.04
4.02
4.04
4.04 |
Urban development action area project
(See also Urban renewal) | Gen Muny L §696 | 4.07 |
| Urban Development Corporation, NYS | | |
- civic project | McK U Con L §6272 | 4.07 |
- housing project |
RPTL §422
PHFL §33(1)(a)
PHFL §33(1)(c)
PHFL §93(6)
PHFL §577(3)
McK U Con L §6272 |
4.07
4.07
4.07
4.07
4.07
4.07 |
- industrial, industrial, effectiveness, or small and medium-sized
business assistance project | McK U Con L §6272 | 4.06 |
- urban renewal project | McK U Con L §6272 | 4.07 |
Urban redevelopment corporation
(See also Urban renewal) | PHFL §211 | 4.07 |
| Urban renewal | | |
- community development corporation | PHFL §260 | 4.07 |
- municipality | Gen Muny L §§506,
555, 560 | 4.07 |
- municipal urban renewal agency | Gen Muny L §§506,
555, 560 | 4.07 |
- urban development action area project | Gen Muny L §696 | 4.07 |
- Urban Development Corporation, NYS | McK U Con L §6272 | 4.07 |
- urban redevelopment corporation | PHFL §211 | 4.07 |
(See also Urban Renewal Charts IIA - IIC,
Section 4.07, Page 561.01, in this volume) | | |
| Utica Transit Authority | Trans L §64 | 4.06 |
| Veteran | | |
- cold war | RPTL §458-b | 4.01 |
- eligible funds exemption | RPTL §458(1) | 4.01 |
- disabled (property purchased through donations) | RPTL §458(2) | 4.01 |
- pro rata exemption | RPTL §458(5) | 4.01 |
- seriously disabled | RPTL §458(3) | 4.01 |
| RPTL §458-a | 4.01 |
Veterans organization
(See also Patriotic organization) | RPTL §452 | 4.05 |
| Viaduct (see Highway, Railroad) | | |
Village, property owned by
(See also Housing, Industrial development agency,
Public authority, Urban renewal) | RPTL §406(1)
RPTL §406(2)
RPTL §406(3)
RPTL §406(5)
RPTL §406(7)
RPTL §446
Gen Muny L §411 | 4.03
4.03
4.03
4.03
4.03
4.03
4.03 |
| Vineyard (see Agricultural) | | |
| Volunteer fire company (see Fire company) | | |
| Volunteer firefighters (see Firefighters, volunteer) | | |
| Warehouse (see Business) | | |
| Waste disposal (see Sewage disposal or treatment) | | |
| Waste energy systems (See also Conservation project) |
RPTL §487 | 4.01 |
| Water supply or disposal | | |
- NYC system | RPTL §406(4)
RPTL §485-d | 4.03
4.06 |
- other | RPTL §412 & Pub Auth L
RPTL §406(3)
RPTL §410-a
RPTL §410-b
ECL §15-1909(4)
ECL §15-2309
ECL §21-0701(14.3)
ECL §21-0901 (Article IV)
ECL §21-1301(15.3)
Gen Muny L §120(u)(10)
Gen Muny L §411 | 4.02
4.03
4.03
4.03
4.03
4.03
4.04
4.04
4.04
4.03
4.03 |
(See also Special district) | | |
| Waterway (See also Special district) | RPTL §412 & Pub Auth L
Gen Muny L §411
State L §54 | 4.02
4.03
4.04 |
Welfare organization (see Benevolent organization,
Charitable organization) | | |
| Wharf (see Waterway) | | |
| Wholesale trade (see Business) | | |
| Wind energy system (See also Conservation project) | RPTL §487 | 4.01 |
| Youth (see Children) | | |