Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 440: Infant Homes
Assessor Manuals
Section 4.05 - RPTL Section 440: Infant Homes
Exemption Code(s):
25700
Year Originally Enacted:
1911
Related Statutes:
None
Summary:
Real property that is owned by an infant home corporation and is used by the corporation exclusively as a place for the free maintenance, care, and recreation of children aged six years or less is wholly exempt from taxation, special ad valorem levies, and special assessments.
Eligibility requirements
Ownership requirements:
Property must be owned by an infant home corporation.
Property location requirements:
None.
Property use requirements:
Property must be used exclusively as a place for the free maintenance, care, and recreation of children of the age of six years or less.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | ||
---|---|---|---|---|---|
1. Amount | No limit | No limit | No limit | No limit | |
2. Duration | No limit | No limit | No limit | No limit | |
3. Taxing Jurisdiction | a. Special Districts | Ex | NA | Ex | Ex |
b. City | Ex | NA | NA | Ex | |
c. Town or Town Special District | Ex | NA | Ex | Ex | |
d. Village | Ex | NA | NA | Ex | |
e. School District | NA | Ex | NA | NA | |
Ex-Exempt Tax-Taxable NA-Not Applicable |
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special ad valorem levies and special assessments:
100% of assessed value or other basis of assessment.
Coding of exemption on assessment roll
Code | Description of alternative codes possible |
---|---|
25700 |
Assessment roll section(s):
Exempt (ARLM Section 8).
Note: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (owner or occupant of property)
None.
Reporting requirements (assessor)
None.
Similar exemptions
Subject | Statute |
---|---|
Nonprofit organizations (mandatory class) | RPTL §420-a |
Nonprofit organizations (permissive class) | RPTL §420-b |
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