Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 486-a: Nonprofit Health Maintenance Organizations
Assessor Manuals
Section 4.05 - RPTL Section 486-a: Nonprofit Health Maintenance Organizations
Exemption code(s):
25600
Year originally enacted:
1971
Related statutes:
Pub Hel L §4401
Summary:
Real property owned by an incorporated not-for-profit health maintenance organization and used exclusively to provide comprehensive health services is wholly exempt from taxation but is liable for special ad valorem levies and special assessments.
Eligibility requirements
Ownership requirements:
Property must be owned by a health maintenance organization incorporated on a not-for-profit basis.
Property location requirements:
None.
Property use requirements:
Property must be used exclusively to provide comprehensive health services including, but not limited to, physician services (including consultant and referral services), in-patient and out-patient hospital services, diagnostic laboratory and therapeutic and diagnostic radiological services, and emergency and preventive health services.
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 exemption allowed | No exemption allowed | |
| 2. Duration | No limit | No limit | No exemption allowed | No exemption allowed | |
| 3. Taxing Jurisdiction | a. County or County Special Districts | Ex | NA | Tax | Tax |
| b. City | Ex | NA | NA | Tax | |
| c. Town or Town Special District | Ex | NA | Tax | Tax | |
| d. Village | Ex | NA | NA | Tax | |
| 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:
No exemption allowed
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 25600 |
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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