Assessor Manuals, Volume 4, Exemption Administration: Exemption code index
Section 2.02
Code | Law section | Description |
---|---|---|
10100 | RPTL §410 | Special Districts use: other owner |
1011_ | RPTL §410-a | Sewage or water not in district |
10200 | Gen Muny L §120-u(10) | Public emergency water pipes |
12100 | RPTL §404(1) | New York State owned property |
12150 | RPTL §404(2) | New York State and Local Employee Retirement System |
12200 | RPTL §404(3) | New York State Teachers Retirement System |
12250 | RSS L §313(h) | New York State and Local Police and Fire Retirement System |
12350 | RPTL §412 & Pub Auth L | Public authorities — various |
12360 | RPTL §412 & Pub Auth L | New York State Environmental facility corporation |
12370 | RPTL §412 & Pub Auth L | Misc Local Transportation Public Authority |
12380 | RPTL §412 & Pub Auth L | Central New York Region Transportation Authority |
12400 | Bnkg L §420-e | New York State Savings and Loan Insurance Fund |
12430 | Ed L §657 | New York State Higher Education Service corporation |
12440 | Art-Cult L §20 | New York State cultural resources trust |
12450 | McK U Con L §7421 | New York State medical care facility finance |
13100 | RPTL §406(1) | County owned: (generally) |
13110 | RPTL §446 | County owned: cemetery |
13120 | Gen Muny L §411 | County owned: revenue — Producing |
1323_ | RPTL §406(2) | County property outside county |
1324_ | RPTL §406(3) | County sewer or water outside county |
13250 | RPTL §406(7) | County airfield outside county |
1326_ | RPTL §406(8) | County electrical generation and distribution facility outside county |
13350 | RPTL §406(1) | City owned property (generally) |
13360 | RPTL §406(4) | NYC water supply aqueducts |
13370 | RPTL §446 | City owned: cemetery |
13380 | Gen Muny L §411 | City owned: revenue producing |
1343_ | RPTL §406(2) | City property outside city |
1344_ | RPTL §406(3) | City sewer or water not in city |
13450 | RPTL §406(7) | City airfield outside city |
1346_ | RPTL §406(8) | City electrical generation and distribution facilities outside city |
13500 | RPTL §406(1) | Town owned property (generally) |
13510 | RPTL §446 | Town owned: cemetery |
13520 | Gen Muny L §411 | Town owned: revenue producing |
1357_ | RPTL §406(2) | Town property outside town |
13580 | RPTL §406(7) | Town airfield outside town |
1359_ | RPTL §406(3) | Town sewer or water not in town |
1360_ | RPTL §406(8) | Town electrical generation and distribution facilities outside town |
13650 | RPTL §406(1) | Village owned: (generally) |
13660 | RPTL §446 | Village owned: cemetery |
13670 | Gen Muny L §411 | Village owned: revenue producing |
1373_ | RPTL §406(2) | Village property outside village |
1374_ | RPTL §406(3) | Village sewer or water not in village |
13750 | RPTL §406(7) | Village airfield outside village |
1376_ | RPTL §406(8) | Village electrical generation and distribution facilities outside village |
13800 | RPTL §408 | School district property |
13810 | ECL §15-1909(4) | Drainage improvement district |
13820 | ECL §15-2309 | River improvement district |
1383_ | RPTL §410-a | Special district: not in district |
1384_ | RPTL §410-b | Special water district: Oswego county |
13850 | RPTL §408 | BOCES property |
13860 | Ed L §2853 | Charter school — Regents Inc. |
13870 | RPTL §410 | Special district property |
13880 | Trans L §64 | Utica Transit Authority property |
13890 | RPTL §412 & Pub Auth L | Misc local public authority |
13920 | Ed L §468 | NYC Educational Construction Fund |
13930 | Ed L §6282 | NYC University Construction Fund |
13940 | Art-Cult L §21 | NYC Cultural Resources Trust |
13950 | McK U Con L §7400 | NYC Health and Hospital Corporation |
13960 | Racing L §617 | NYC OTB Corporation |
13970 | Racing §513 | Regional OTB Corporation |
13980 | Ed L §492 | Yonkers Educational Construction Fund |
14000 | RPTL §412 & Pub Auth L | Specific local public authority |
14010 | RPTL §412 & Pub Auth L | Buffalo Water Board |
1402_ | RPTL §412 & Pub Auth L | Specific local public authority |
14100 | RPTL §400(1) | USA owned — (generally) |
14110 | State L §54 | USA owned — specified uses |
14120 | State L §59-g | USA owned — defense purposes |
14200 | RPTL §418 | Foreign Government: Embassy |
14210 | Vienna Convention on Consular Relations, Article 32 |
Foreign Government: Consulate |
14220 | Vienna Convention on Diplomatic Relations, Article 23 |
Foreign Government: Mission |
14300 | RPTL §454 | Indian reservation |
14400 | RPTL §416 | U.N. or similar organization |
14410 | McK U Con L §9613 | U.N. development district |
14510 | ECL §21-0901 (Article IV) | Great Lakes Basin compact |
14520 | ECL §21-1301(15.3) | Susquehanna River compact |
14540 | ECL §21-0701(14.3) | Delaware River Basin compact |
14600 | McK U Con L §6562 | NY and NJ Port Authority — Narrows Bridge |
14610 | McK U Con L §6611 | NY and NJ Port Authority — World Trade |
14620 | McK U Con L §6635 | NY and NJ Port Authority — air terminal |
14630 | McK U Con L §7210 | NY and NJ Port Authority — bus facilities |
14640 | McK U Con L §6515 | NY and NJ Port Authority — bridge and tunnel |
17000 | McK U Con L §7181 | NY and NJ Port Authority — industrial development |
17010 | Rap Tran L §103 | NYC owned railroad property |
17650 | McK U Con L §4413 | Facilities development corporation |
18020 | RPTL §412-a & Gen Muny L §874 | Municipal industrial development agency |
18040 | Gen Muny L §§506, 555, 560 | Urban renewal: municipal owned |
18060 | Gen Muny L §§506, 555, 560 | Urban renewal: agency owned |
18080 | Pub Hsng L §§52(3), 52(5), 52(6) | Municipal Housing Authority: federal or municipality money |
18100 | PHFL §36-a(2) | Municipal Housing Project acquired from priv |
18120 | PHFL §45-a PHFL §45-b PHFL §53 |
New York State Housing Finance Agency |
18130 | McK U Con L §6272 | New York State Urban Development Corporation - housing project |
18180 | McK U Con L §6272 McK U Con L §6272 |
New York State Urban Development Corporation - non-housing |
18190 | McK U Con L §6369 | New York State Project Finance Agency |
18300 | PHFL §663 | New York State Housing Development Corporation |
18600 | RPTL §400(2) | USA: under purchase contract |
19950 | RPTL §456 | Municipal Railroad |
20200 | Gen Muny L §120-u(10) | Private emergency water pipes |
21100 | RPTL §436 | Clergy - in trust for church |
21600 | RPTL §462 | Clergy residence |
25110 | RPTL §420-a | Nonprofit organization - religious |
25120 | RPTL §420-a | Nonprofit organization - educational |
25130 | RPTL §420-a | Nonprofit organization - charitable |
25210 | RPTL §420-a | Nonprofit organization - hospital |
25230 | RPTL §420-a | Nonprofit organization - moral or mental improvement |
2530_ | RPTL §420-b | Nonprofit organization - various uses |
25400 | RPTL §428 | Fraternal organization |
25500 | RPTL §486 & Ins L §4310(j) | Nonprofit medical or dental |
25600 | RPTL §486-a | Nonprofit health maintenance organization |
25700 | RPTL §440 | Infant home |
25800 | RPTL §420-c | Low income housing in NYC |
25900 | NPCL §1608 | Land banks |
26050 | RPTL §450 | Agricultural society |
2610_ | RPTL §452 | Veterans organization |
2611_ | RPTL §452 | Veterans organization — also used by nonexempt entities |
26200 | Soc Serv L §472-p | Berkshire Farm Center for Youth |
26250 | RPTL §444 & NPCL §1408 | Historical society |
2630_ | RPTL §430 | Interdenominational center |
26350 | RPTL §468 | Fire patrol and salvage corporations |
26400 | RPTL §464(2) | Volunteer fire company or department |
26500 | RPTL §424 | NYC Institutes or Arts and Science |
2670_ | RPTL §472 | Pharmaceutical society |
27200 | RPTL §§489-d, 489-dd | Railroad — wholly exempt |
27250 | 45 USC §546b | Railroad — Amtrak |
27350 | RPTL §446 | Cemetery — private |
27400 | RPTL §488 & Ins L §4607 | Private nonprofit retirement system |
2745_ | RPTL §485 | Electric generating facilities |
27500 | RPTL §485-d | Waterworks corporation in NYC |
27550 | RPTL §485-c | Steel manufacturing: in city population > 49999 |
28100 | RPTL §422 | Nonprofit housing — specific use |
2811_ | RPTL §422 | Nonprofit housing — specific use |
28120 | RPTL §422 | Nonprofit housing — specific use |
28220 | PHFL §260 | Community development corporation — urban renewal |
28240 | CLS U Con L Ch. 270 CLS U Con L Ch. 270 |
Nonprofit: housing, research, or loans |
28400 | PHFL §§654-a, 654-b, 654-c | NYC Housing Development Corporation subsidiaries |
28520 | RPTL §422 | Nonprofit nursing home corporation |
28540 | RPTL §422 | Nonprofit housing: mental disability |
28550 | RPTL §422 | Nonprofit housing: Senior citizen center |
29150 | RPTL §426 | Opera house |
29300 | RPTL §438 | Hospital corporation: city benefit |
29350 | RPTL §438 | Trustees — hospital, library, or playground |
2935_ | RPTL §438 | Trustees — hospital, library, or playground |
2945_ | RPTL §434 | Music academy: population > 175,000 |
29500 | RPTL §427 | Performing arts buildings |
29600 | RPTL §476-a | NYC railroad passenger station |
29650 | RPTL §442 & NPCL §1405 | NYC railroad passenger station |
2970_ | RPTL §1138 | Property withdrawn from foreclosure |
29800 | Ch. 487, L. 2007 | Public safety |
3030_ | RPTL §487 | Public solar or wind systems |
32252 | RPTL §534 | New York State owned reforested land |
32301 | RPTL §536 | New York State land: school purpose taxable |
3320_ | RPTL §406(5) | Tax sale — county owned |
33302 | RPTL §406(6) | County reforestation land |
3340_ | RPTL §406(5) | Tax sale — city owned |
3355_ | RPTL §406(5) | Tax sale — town owned |
3370_ | RPTL §406(5) | Tax sale — village owned |
3402_ | RPTL §412 & Pub Auth L | Specific local public authority |
38260 | Pub Hsng L §§52(4), 52(5) | Municipal housing authority: New York State aided |
3850_ | Pub Hsng L §58(3) | Municipal housing authority: leased out |
3860_ | PHFL §36-a(4) | Municipal housing authority: sold or leased |
38703 | PHFL §1106-h | Low income turnkey/enhanced housing |
4010_ | RPTL §485-s | Residential reassessments in certain towns — Greenbush |
4011_ | RPTL §485-s | Residential reassessments in certain towns — Ossining |
40120 | RPTL §485-u | Class one reassessment- Nassau County |
40130 | RPTL §485-v | Statewide residential revaluation |
4100_ | RPTL §458 | Veterans — change in level |
4110_ | RPTL §458 | Veterans — eligible funds |
4111_ | RPTL §458 | Veterans — eligible funds |
4112_ | RPTL §458-a | Veterans — wartime noncombat |
4113_ | RPTL §458-a | Veterans — wartime combat |
4114_ | RPTL §458-a | Veterans — wartime disabled |
4115_ | RPTL §458-b | Veterans — Cold War (10%)) |
4116_ | RPTL §458-b | Veterans — Cold War (15%) |
4117_ | RPTL §458-b | Veterans — Cold War (disabled) |
4118_ | RPTL §458-c | Severely injured members of the armed forces |
41200 | RPTL §458 | Veterans — purchase by subscription |
41300 | RPTL §458 | Veterans — seriously disabled |
41400 | RPTL §460 | Clergy |
4163_ | RPTL §466-a | VOL FIREFIGHTER |
4164_ | RPTL §§466-c, d, f, j, k | VOL FIREFIGHTER — CERTAIN CNTYS |
41657 | RPTL §466 | VOLUNTEER FIREFIGHTER — VILLG |
4166_ | RPTL §466-a | VOL FIREFIGHTER — CERTAIN CNTYS |
4167_ | RPTL §466-b | VOL FIREFIGHTER — CERTAIN CNTYS |
4168_ | RPTL §§466-c, d, e, g | VOL FIREFIGHTER — CERTAIN CNTYS |
4169_ | RPTL §§466-c, d, e, f, g, h, i | VOL FIREFIGHTER — CERTAIN CNTYS |
41700 | RPTL §483 | AGRICULTURAL BUILDING |
41720 | Ag-Mkts L §305 | AGRICULTURAL DIST. (NYS,CO) |
41730 | Ag-Mkts L §306 | AGRICULTURL LAND NOT IN DIST |
41750 | Ag-Mkts L §305(7) | ORCHARDS OR VINEYARDS |
4180_ | RPTL §467 | PERSON AGED 65 YRS OR OLDER |
41813 | RPTL §467-d | LIVING QUARTERS — SNRS/DISABLD |
4182_ | RPTL §469 | CERTAIN LIVING QUARTERS |
41834 | RPTL §425 | STAR — ENHANCED |
41836 | RPTL §425 | STAR — ENHANCED, CERTAIN SCHOOL DISTRICTS |
41844 | RPTL §425 | STAR — ENHANCED: MFG HOME |
41846 | RPTL §425 | STAR — ENHANCED: MFG HOME, CERTAIN SCHOOL DISTRICTS |
41854 | RPTL §425 | STAR — BASIC |
41856 | RPTL §425 | STAR — BASIC, CERTAIN SCHOOL DISTRICTS |
41864 | RPTL §425 | STAR — BASIC: MFG HOME |
41866 | RPTL §425 | STAR — BASIC:MFG HOME, CERTAIN SCHOOL DISTRICTS |
4190_ | RPTL §459 | PHYSICALLY DISABLED |
41910 | RPTL §459-b | DISABLED CRIME VICTIMS |
4193_ | RPTL §459-c | PERSON W/DISABILTY & LTD INC |
41950 | RPTL §421-b | 1-2 FAMILY DWELLINGS IN NYC |
4196_ | RPTL §444-a | HISTORIC PROPERTY |
4197_ | RPTL §421-d | MULTI RESID UNITS NOT IN NYC |
4198_ | RPTL §421-e | LOW/MODERATE INCOME HOUSING |
41993 | RPTL §421-ff | RESIDENTIAL IMPROVEMENTS — CERTAIN CITIES |
42003 | RPTL §421-ff | RESIDENTIAL — CERTAIN CITIES — CERTIFIED/SILVER |
42013 | RPTL §421-ff | RESIDENTIAL — CERTAIN CITIES — GOLD |
42023 | RPTL §421-ff | RESIDENTIAL — CERTAIN CITIES — PLATINUM |
42100 | RPTL §483-a | SILOS, STORAGE TANKS, ETC. |
4211_ | RPTL §483-b | HISTORIC BARNS |
42120 | RPTL §483-c | TEMPORARY GREENHOUSES |
42130 | RPTL §483-d | FARM OR FOOD PROC LABOR CAMP |
42140 | RPTL §483-e | ANAEROBIC DIGESTION FACILITIES |
4411_ | RPTL §457 | FIRST — TIME HOMEBUYERS |
4412_ | RPTL §467-j | RES PROPERTY IN CERT COUNTIES |
4421_ | RPTL §421-f | HOME IMPROVEMENTS |
44220 | RPTL §421-f | NASSAU COUNTY HOME IMPROVEMENT EXEMPTION |
44233 | RPTL §§421-h, i, j, k, n | MULT DWELL CONVERSNS — CITIES |
44243 | RPTL §421-j | MULT DWELL CAP IMP — CITIES |
4425_ | RPTL §421-l | RES CAPITAL IMPROVEMENTS — CERT TOWNS |
44263 | RPTL §421-o | MULT DWELLINGS CONV TO OWNER OCCUPIED RES IN CERT CITIES |
44313 | RPTL §485-h, q | RES INVESTMENT — CERT MUNIS |
44314 | RPTL §485-i | RES INVESTMENT — CERT MUNIS |
4431_ | RPTL §485-j | RES INVESTMENT — CERT MUNIS |
44323 | RPTL §§485-i, j | RES INVESTMENT — CERT MUNI/SD |
44324 | RPTL §§485-l, m | RES INVESTMENT — CERT MUNI/SD |
44336 | RPTL §485-j | RES IMPROVEMENT — CERT MUNIS |
44343 | RPTL §485-j | RES INVESTMENT — CERT MUNI/SD |
44344 | RPTL §485-k | RES INVESTMENT — CERT MUNI/SD |
4435_ | RPTL §485-r | Res INHIBITED PROPERTY — CITY of BATAVIA |
4437_ | RPTL §485-t | Res Construction Work In Certain Cities |
44387 | RPTL §485-w | Res Property in Certain Villages- Newly Constructed |
4439_ | Chp. 122 of the Laws of 2015 | RES SUPERSTORM SANDY ASSESSMENT RELIEF — CERTAIN COUNTIES |
44443 | RPTL §485-l | RES IMPROVEMENT — CERTAIN TOWN |
44456 | RPTL §485-o | VACANT OR NEW — CERTAIN CITIES |
44466 | RPTL §485-o | LEED-SILVER-CERTAIN CITIES |
44476 | RPTL §485-o | LEED-GOLD-CERT CITIES |
44486 | RPTL §485-o | LEED-PLATINUM-CERT CITIES |
4449_ | RPTL §485-n | RES COMM PROPERTIES — CERTAIN COUNTIES |
4450_ | RPTL §485-p | ECONOMIC TRANSFORMATION AREAS |
4451_ | RPTL §467-k | RES LONG TIME SENIOR RESIDENT (BUFFALO) |
44603 | RPTL §467-k | RES FLOOD INSURANCE PROGRAM (SYRACUSE) |
4600_ | RPTL §474 | DENTAL SOCIETY — POP> 174,999 |
46407 | RPTL §466 | VOLUNTEER FIRE CO — VILLAGE |
46450 | RPTL §464(1) | ASSOC OF VOLUNT FIREFIGHTERS |
47100 | RPTL §499-qqqq | TELECOMMUNICATION CEILINGS |
47200 | RPTL §§489-d, 489-dd | RAILROAD: PARTIALLY EXEMPT |
47450 | RPTL §480 | FORESTLAND UNDER FISHER ACT |
47460 | RPTL §480-a | FORESTLAND CERTIF AFTER 9/74 |
4747_ | RPTL §491, 491-a, 491-b | CONS EASMT 15-29 YR |
4748_ | RPTL §491, 491-a, 491-b | CONS EASMT 30-49 YR |
4749_ | RPTL §491, 491-a, 491-b | CONS EASMT 50-75 YR |
4750_ | RPTL §491, 491-a, 491-b | CONS EASMT PERPETUAL |
4757_ | RPTL §485-v | RESIDENTIAL AND MIXED USE IN CERT CITIES AND SCHOOL DISTRICTS |
4758_ | RPTL §485-s | MIXED USE PROPERTIES IN CERTAIN VILLAGES |
4759_ | RPTL §485-a | MIXED-USE PROP IN CERT CITIES |
4760_ | RPTL §485-b | BUSNS INVEST: NOT NYC, < 8/5/97 |
4761_ | RPTL §485-b | BUSNS INVEST: NOT NYC, > 8/4/97 |
4762_ | Ch. 470 of the Laws of 2014 | SOUTHAMPTON HOSPITALITY BUSINESS |
47660 | RPTL §489-bbbb | IND/COMM — NYC FINANCE CERTIF |
4767_ | RPTL §485-e | IMPROVEMENTS IN EMPIRE ZONE |
47680 | RPTL §489-bbbbb | MIXED USE PROPERTIES IN NYC |
4769_ | RPTL §485-f | BRANCH BANKS IN BANKING DIST |
47700 | RPTL §479 | FALLOUT SHELTER FACILITIES |
4771_ | RPTL §485-g | RES'L SUBDVSN INFRASTRUCTURE |
4780_ | RPTL §459-a | IMPROVED PROP PURSNT TO ADA |
4784_ | RPTL §470 | GREEN BUILDINGS — CERTIFIED/SILVER |
4785_ | RPTL §470 | GREEN BUILDINGS — GOLD |
4786_ | RPTL §470 | GREEN BUILDINGS — PLATINUM |
47900 | RPTL §477-a | AIR POLLUTION CONTROL FACLTY |
4800_ | PHFL §211 | URBAN RENWL: URBAN REDEV CORP |
4806_ | RPTL §488-a | CLASS A&B MULTIPLE DWELLINGS |
4807_ | RPTL §489 | MULTIPLE DWELLINGS: IMPROVMNT |
4810_ | Gen Muny L §696 | URBAN DEVEL ACTION AREA PROJ |
4840_ | Pub Hsng L §58(3) | MUNI HOUSING AUTH: PROJ SOLD |
48460 | PHFL §33(2) PHFL §33(3) |
LTD PROFIT HSNG CO: LEASED |
4851_ | PHFL §33(1)(a) | LTD PROFIT HSNG CO: PRTLY 422 |
48540 | PHFL §93(6) | LTD DIVIDND HSNG CO: UDC SUB |
4854_ | PHFL §93(3), 93(5) PHFL §93(4), 93(5) PHFL §97 PHFL §556 |
LTD DIVIDND HSNG CO: UDC SUB |
48640 | Pub Hel L §2864 | LTD PROFIT NURSING HOME CO |
48650 | PHFL §33(1)(c) PHFL §33(1)(d) |
LTD PROFIT HSNG CO: VARIOUS |
4865_ | PHFL §33(1)(a) PHFL §33(4) PHFL §556 PHFL §§654-a, 654-b, 654-c |
LTD PROFIT HSNG CO: VARIOUS |
48660 | PHFL §577(3) | HOUSNG DEVEL FUND CO: UDC |
4866_ | PHFL §577(1) PHFL §§654-a, 654-b, 654-c |
HOUSNG DEVEL FUND CO: UDC |
4867_ | PHFL §§125, 127 | REDEVELOP HSNG CO: FIRST EX |
4869_ | RPTL §423 | REDEVELOP HSNG CO: PHASEOUT |
4870_ | Pub Hsng L §214-a(2) | RENT CONTROL HSNG: PRE 1929 |
4871_ | PHFL §405 | RENT CONTROL HSNG: PHFL LOAN |
48743 | PHFL §1106-h | LOW — INCM TURNKY/ENHCED HSNG |
48800 | RPTL §421-a | NEW MULTIPLE DWELLINGS: NYC |
4881_ | RPTL §421-c | NEW MULTI DWELLNG: NOT IN NYC |
4883_ | RPTL §421-m | CERTAIN NEW/REHAB MULTIPLE DWELLINGS NOT IN NYC |
48820 | RPTL §421-g | MULTI DWELLING: NYC CONVRSNS |
49000 | RPTL §429 | ARENA USED BY NHL & NBA: NYC |
49200 | RPTL §432 | THEATER CORP: ACT OF CONGRESS |
4940_ | RPTL §482 | QUARANTINED FARMLAND |
4950_ | RPTL §487 | PRIVATE SOLAR/WIND SYSTEMS |
49510 | RPTL §487-a | ENERGY CONSERV IMPRV: RESIDNT |
4952_ | RPTL §478 | OFF-STR PRKG W/UNDRGR SHELTR |
49530 | RPTL §477 | INDUSTRIAL WASTE TREATMENT |
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