Assessor Manuals, Volume 4, Exemption Administration, Part 1: Subject Index

Section 2.01: Subject Index

Table 1: Affordable Housing Development Program THRU Hostel
Table 2: Hotel THRU Youth

Table 1: Affordable Housing Development Program THRU Hostel
Subject	Law section	Exemption profile section
Affordable Housing Development Program	see Housing
Aged	see Senior citizen
Agricultural
Building/structure
Barm 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)	4.03
	RPTL §406(7)	4.03
	RPTL §412 & Pub Auth L	4.02
Port Authority of NY & NJ	McK U Con L §6635	4.04
Amtrak	45 USC §546b (see also Railroad)	4.06
Animal welfare	RPTL §420-b	4.05
Aqueduct	see Water supply or disposal
Arena	see Recreational facility
Arts and sciences institute	RPTL §424 (see also Educational organization)	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	RPTL §420-b (see also Charitable organization, Fraternal organization)	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)	RPTL §408 (see also Educational organization)	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
economic transformation areas	RPTL §485-p	4.06
empire zone	RPTL §485-e	4.06
farm or food processing labor camps or commissaries	RPTL §483-d	4.08
green buildings	RPTL §470	4.06
hospitality business (Town of Southampton)	Ch. 470 of the Laws of 2014	4.06
improvements to property, Americans with Disability Act of 1990	RPTL §459-a	4.06
industrial development agency	RPTL §412-a	4.03
industrial development agency	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
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 and mixed use in certain cities and school districts	RPTL §485-v	4.06
residential-commercial property in certain counties	RPTL §485-n	4.06
residential subdivision infrastructure	RPTL §485-g	4.06
sports arena	RPTL §429	4.06
steel manufacturing	RPTL §485-c	4.06
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	RPTL §406(1)	4.03
	RPTL §406(2)	4.03
	RPTL §406(3)	4.03
	RPTL §406(4)	4.03
	RPTL §406(5)	4.03
	RPTL §406(7)	4.03
	RPTL §406(8)	4.03
	RPTL §446	4.03
	Gen Muny L §411	4.03
	Rap Tran L §103	4.06
(see also Housing, Industrial development agency, Public authority, Urban renewal)
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, §491-a, and §491-b	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 conversation	RPTL §412 & Pub Auth L	4.02
	RPTL §421-ff	4.01
	RPTL §470	4.06
	RPTL §485-o	4.01
	RPTL §487	4.01
	RPTL §487-a	4.01
	RPTL §489	4.07
	RPTL §499-bbb	4.06
	RPTL §499-bbbb	4.06
flood control or soil conservation	RPTL §406(2)	4.03
industrial waste treatment (industrial and industrial development agency)	industrial: RPTL §477	industrial: 4.06
	industrial development agency: RPTL §412-a & Gen Muny L §874	industrial development agency: 4.03
interstate agencies (Delaware River, Great Lakes, Susquehanna River Basin Compacts)	ECL §21-0701(14.3) ECL §21-0901 (Article IV) ECL §21-1301(15.3)	4.04 4.04 4.04
other	ECL §15-1909(4) ECL §15-2115 ECL §15-2309	4.03 4.02 4.03
see also Sewage disposal or treatment
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 §406(8) 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	RPTL §418 (see also Consulate, Mission)	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-a RPTL §466-b RPTL §466-c RPTL §466-d RPTL §466-e RPTL §466-f RPTL §466-g RPTL §466-h RPTL §466-i RPTL §466-j RPTL §466-k	4.01 4.01 4.01 4.01 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 (see also Consulate, Mission)	4.04
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
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	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 see also Special district	4.03 4.02 4.03 4.04 4.04
Historic area or building	RPTL §489 (see also Agricultural - historic barns)	4.07
Historic property	RPTL §444-a	4.01
Historical society	RPTL §420-b (see also Cultural organization)	4.05
	RPTL §444 & NPCL §1408	4.05
Home improvements	see Housing
Homestead	see Housing
Horse racing facility	RPTL §412-a & Gen Muny L §874 (See also OTB property)	4.03
Hospital	see Health organization
Hostel	see Health organization

Table 2: Hotel or motel THRU Youth
Subject	Law Section	Exemption Profile Section
Hotel or motel (see Business)
Housing (private owner)
- class one reassessment in Nassau County	RPTL §485-u	4.01
- farm or food processing labor camps or commissaries	RPTL §483-d	4.08
- green buildings	RPTL §421-ff RPTL §470 RPTL §485-o	4.01 4.06 4.01
- 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
- 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
- living quarters for parent or grandparent	RPTL §469	4.01
- mixed use properties	RPTL §485-a	4.06
- 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 RPTL §421-n	4.01 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 RPTL §421-m	4.07 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
- 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
- reassessment in certain towns	RPTL §485-s	4.01
- reassessment (statewide)	RPTL §485-v	4.01
- 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 §421-l RPTL §421-ff RPTL §457 RPTL §485-l	4.01 4.01 4.01 4.01 4.01 4.01
- residential construction work in certain cities	RPTL §485-t	4.01
- residential investment in certain municipalities	RPTL §421-l RPTL §421-ff RPTL §485-h RPTL §485-i RPTL §485-j RPTL §485-j RPTL §485-k RPTL §485-l RPTL §485-m RPTL §485-o RPTL §485-q	4.01 4.01 4.01 4.01 4.01 4.01 4.01 4.01 4.01 4.01 4.01
-residential property in certain villages (newly constructed)	RPTL §485-w	4.01
- residential property in flood insurance program in certain cities (Syracuse)	RPTL §485-k	4.01
- residential subdivision infrastructure	RPTL §485-g	4.01
-Superstorm Sandy	Chp. 122 of the Laws of 2015	4.01
- tenant income limits (see Housing Chart ID)	Various	4.07
(See also Housing Chart IA, Chart IB, Chart IC, Chart IE, Section 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
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
tenant income limits (see Housing Chart ID)	Various	4.07
see also Housing Chart IA, Chart IB, Chart IC, Chart IE, Section 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	RPTL §440 (see also Charitable organization)	4.05
Infirmary	RPTL §420-b (see also Health organization)	4.05
Infrastructure, residential subdivision	RPTL §485-g	4.06
Interdenominational center	RPTL §430 (see also Religious organization)	4.05
International organization (see United Nations)
Interstate agency (see Conservation project, Port Authority of NY & NJ)
Job development (see Business)
Land Bank	NPCL §1608	4.05
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
- long-time resident in certain cities (Buffalo)	RPTL §467-k	4.01
- 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
Telecommunication (mass real property ceilings)	RPTL §499-qqqq	4.06
Theatrical corporation (see Cultural organization)
Town, 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 §406(8) 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 corporation	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
- severely injured members of the armed forces	RPTL §458-c	4.01
- wartime veterans alternative exemption	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 §406(8) RPTL §446 Gen Muny L §411	4.03 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	RPTL §487 (see also Conservation project)	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	RPTL §412 & Pub Auth L Gen Muny L §411 State L §54 (see also Special district)	4.02 4.03 4.04
Welfare organization	see Benevolent organization, Charitable organization
Wharf	see Waterway
Wholesale trade	see Business
Wind energy system	RPTL §487 (see also Conservation project)	4.01
Youth	see Children

Updated: April 19, 2024