Assessor Manuals, Volume 4, Exemption Administration, Part 1: Subject Index
Section 2.01: Subject Index
| 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) | ||
| 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 |
| Gen Muny L §874 | ||
| 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) |
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 |
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) 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 |
(See also OTB property) |
4.03 |
| Hospital | see Health organization | |
| Hostel | see Health organization | |
| 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 | 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 |
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)
|
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 |
4.01 |
|
| - residential investment in certain municipalities |
RPTL §421-l |
4.01 4.01 |
| -residential property in certain villages (newly constructed) |
4.01 |
|
| - residential property in flood insurance program in certain cities (Syracuse) | 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) | 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) |
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) |
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 (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: