dliu1/legal-llama-raw-text huggingface dataset:
also be exempt from special ad valorem levies and special assessments to
the extent provided in section four hundred ninety of this chapter.
9.  In addition to the exemption provided in this section, any stadium
facility owned by a corporation organized  exclusively  for  educational
purposes which is constructed in whole or in substantial part with state
funds  shall  be  exempt  from  taxation  notwithstanding its use by the
state, by a municipal corporation  for  a  public  use,  or  by  or  for
not-for-profit organizations.
10. Real property, which on the first day of January, nineteen hundred
ninety  was  exempt from real property taxation pursuant to this section
by reason of the ownership and use of such  property  by  a  corporation
organized  exclusively for educational purposes, and which the fee title
to such property is conveyed prior to June thirtieth,  nineteen  hundred
ninety-one  to  a  governmental  entity,  shall be exempt from taxation;
provided that (a) as a condition of such  conveyance  such  property  is
leased,  for  a  term  or  terms  exceeding  one  hundred  years,  to an
educational corporation whose real property, when used  for  educational
purposes,  is exempt from taxation, and (b) such property shall continue
to be used by such  corporation  exclusively  for  educational  purposes
subject to the same conditions and exceptions as property owned and used
for educational purposes by a corporation organized exclusively for such
11.  An  exemption  may  be  granted  pursuant  to  this  section upon
application by the owner on a form prescribed by the commissioner or any
comparable form, which application may be filed with the assessor of the
appropriate county, city, town or village on or  before  the  applicable
taxable  status  date.  Where the assessor receives no such application,
the assessor may nevertheless grant the exemption provided the  assessor
personally  inspects  the  property  and  certifies  in  writing that it
satisfies all of the  requirements  for  exemption  set  forth  in  this
section.  Where  property  is  not granted an exemption pursuant to this
section, the owner may seek judicial review pursuant to article seven of
this chapter or article seventy-eight of  the  civil  practice  law  and
12.  Notwithstanding any provision of this chapter or any other law to
the contrary, real property, the fee title  to  which  was  acquired  on
March  twenty-third, nineteen hundred ninety-four pursuant to a mortgage
foreclosure sale conducted by the federal deposit insurance corporation,
by a corporation or association organized  exclusively  for  educational
purposes,  and  which  was  used  exclusively  by  such  corporation  or
association for carrying out thereupon educational purposes  during  the
period  beginning  on  the  date  the  fee  title  was  acquired by such
corporation or  association  and  ending  on  June  thirtieth,  nineteen
hundred  ninety-five,  shall  be exempt from taxation for such period as
provided in this section. The city of New York may negotiate and execute
with the owner of real property in the city of New York  qualifying  for
exemption under this subdivision, an agreement for the payment of unpaid
real  property  taxes and interest thereon that accrued on such property
prior to the date on which the fee title to such property  was  acquired
by  such  owner.  Notwithstanding  any  provision of this chapter or the
administrative code of the city of New York or  any  other  law  to  the
contrary,  such  agreement  may  require  that payment of such taxes and
interest thereon be made in quarterly installments over a period not  to
exceed thirty years.
13.  Notwithstanding any provision of this chapter or any other law to
foreclosure sale conducted by the federal deposit insurance  corporation
by  a  corporation  or association organized exclusively for educational
purposes, and which has been used exclusively  by  such  corporation  or
association  for  carrying  out thereupon educational purposes since the
date on which  the  fee  title  was  acquired  by  such  corporation  or
association,  and  is  currently  being used for such purposes, shall be
exempt from taxation as provided in this section and  the  city  of  New
York may cancel and annul any unpaid real property taxes that accrued on
such  real  property  prior  to  the date on which the fee title to such
property was acquired by such owner together with any interest  accruing
on such unpaid real property taxes.
14.  Notwithstanding any provision of this chapter or any other law to
the contrary, real property in block 1175 in the county of Kings  leased
to  the  unified  court  system for the establishment and operation of a
court  officer  academy  authorized  pursuant  to  section  two  hundred
nineteen-b  of  the  judiciary law shall be exempt from taxation for the
duration of such lease provided that such property  shall  be  used  for
such  purpose  and  provided  that  title  to such property shall not be
conveyed to another owner at any time during the duration of such lease.
15. Notwithstanding any provision of this chapter or any other law  to
the  contrary,  real  property in block 1272 in the borough of Brooklyn,
the fee title to which  was  acquired  in  1997  or  1998  in  order  to
establish   a  museum  and  center  for  children  by  a  not-for-profit
corporation   or   association   organized  exclusively  for  charitable
association  for  carrying  out  thereupon charitable purposes since the
association,  shall  be exempt from taxation as provided in this section
and the city of New York may cancel and annul any unpaid  real  property
taxes  that accrued on such real property prior to the date on which the
fee title to such property was acquired by such owner together with  any
interest accruing such unpaid real property taxes.
16.   (a)  (i)  For  the  purposes  of  this  subdivision,  municipal
corporation shall mean a county, city, town, village or school district
which,  after  public  hearing,  adopts  a  local  law,   ordinance   or
resolution,  providing  that  this  subdivision  shall  be applicable to
nonprofit  organizations  within  its  jurisdiction.  Such  local   law,
ordinance  or  resolution shall apply to property transfers occurring on
or after the effective date of such local law, ordinance or  resolution.
A  copy  of  such local law, ordinance or resolution shall be filed with
the commissioner.
(ii) Where a nonprofit organization that meets the requirements for an
exemption pursuant to this section, purchases property after the levy of
taxes, such nonprofit organization may, if permitted  by  a  local  law,
ordinance  or  resolution  of  the  municipal  corporation  in which the
nonprofit organization is located, file  an  application  for  exemption
with  the  assessor  no later than the time specified in such local law,
ordinance or resolution. The assessor  shall  make  a  determination  of
whether  the  parcel  would  have qualified for exempt status on the tax
roll on which the taxes were levied, had title to the parcel been in the
name of the applicant on the taxable status date applicable to  the  tax
roll. The application shall be on a form prescribed by the commissioner.
The   assessor,  no  later  than  thirty  days  after  receipt  of  such
application, shall notify both the applicant and the board of assessment
review, by first class mail, of the exempt amount, if any, and the right
of the owner to a review of the exempt  amount  upon  the  filing  of  a
written  complaint.  Such complaint shall be on a form prescribed by the
commissioner and shall be filed with  the  board  of  assessment  review
within  twenty  days  of  the mailing of such notice. If no complaint is
received, the board of assessment review shall so  notify  the  assessor
and  the exempt amount determined by the assessor shall be final. If the
applicant files a  complaint,  the  board  of  assessment  review  shall
schedule  a  time  and place for a hearing with respect thereto no later
than thirty days after the mailing of the notice by  the  assessor.  The
board  of  assessment review shall meet and determine the exempt amount,
and shall immediately notify the assessor and the  applicant,  by  first
class  mail,  of  its  determination. The amount of exemption determined
pursuant to this paragraph shall be subject to  review  as  provided  in
article  seven  of  this  chapter.  Such a proceeding shall be commenced
within thirty days of  the  mailing  of  the  notice  of  the  board  of
assessment review to the new owner as provided in this paragraph.
(iii) Upon receipt of a determination of the exempt amount as provided
in subparagraph (ii) of this paragraph, the assessor shall determine the
pro  rata  exemption  to be credited toward such property by multiplying
the tax rate or tax rates for each municipal  corporation  which  levied
taxes,  or for which taxes were levied, on the appropriate tax roll used
for the fiscal year or years during which the  transfer  occurred  times
the exempt amount, as determined in subparagraph (ii) of this paragraph,
times  the fraction of each fiscal year or years remaining subsequent to
the transfer  of  title.  The  assessor  shall  immediately  transmit  a
statement  of  the  pro  rata  exemption  credit  due  to each municipal
corporation which levied taxes or for which taxes were levied on the tax
roll used for the  fiscal  year  or  years  during  which  the  transfer
occurred and to the applicant.
(iv)  Each  municipal  corporation  which  receives notice of pro rata
exemption  credits  pursuant  to  this  subdivision  shall  include   an
appropriation  in  its  budget  for  the  next  fiscal year equal to the
aggregate amount of such credits to be  applied  in  that  fiscal  year.
Where  a  parcel, the owner of which is entitled to a pro rata exemption
credit, is subject to taxation in said next fiscal year, the receiver or
collector shall apply the credit to reduce the amount of taxes owed  for
the  parcel in such fiscal year. Pro rata exemption credits in excess of
the amount of taxes, if any, owed for the parcel shall be  paid  by  the
treasurer  of  a municipal corporation which levies such taxes for or on
behalf of the municipal corporation to all owners of  property  entitled
to  such  credits within thirty days of the expiration of the warrant to
collect taxes in said next fiscal year. Notwithstanding  the  foregoing,
where the municipal corporation has been reimbursed by another municipal
corporation  for the tax credit to be paid to the owner pursuant to this
subdivision, such credit shall be paid  to  such  municipal  corporation
instead of such owner.
(b)  (i)  Notwithstanding  the  provisions  of  this  section, where a
nonprofit organization that meets  the  requirements  for  an  exemption
pursuant  to  this  section, purchases property after the taxable status
date but prior to the levy of taxes, such nonprofit organization may, if
permitted by a local law,  ordinance  or  resolution  of  the  municipal
corporation  in  which  the  nonprofit  organization is located, file an
application for an exemption with the assessor within thirty days of the
transfer of title to such nonprofit  organization.  The  assessor  shall
make   a   determination  within  thirty  days  after  receipt  of  such
application of whether the applicant  would  qualify  for  an  exemption
pursuant to this section on the assessment roll if title had been in the
name  of  the  applicant  on  the taxable status date applicable to such
assessment roll. The application shall be made on a form  prescribed  by
(ii)  If  the  assessor's determination is made prior to the filing of
the tentative assessment roll,  the  assessor  shall  enter  the  exempt
amount,  if  any,  on the tentative assessment roll and, within ten days
after filing such roll, notify the applicant of the approval  or  denial
of  such exemption, the exempt amount, if any, and the applicant's right
to review by the board of assessment review.
(iii) If the assessor's determination is made after the filing of  the
tentative  assessment  roll,  the  assessor  shall petition the board of
assessment review to correct the tentative or final assessment  roll  in
the manner provided in title three of article five of this chapter, with
respect  to  unlawful entries, in the case of wholly exempt parcels, and
with respect of  clerical  errors,  in  the  case  of  partially  exempt
parcels,  if the assessor determines that an exemption should be granted
and, within ten days of petitioning  the  board  of  assessment  review,
notify  the  applicant  of the approval or denial of such exemption, the
amount  of  such  exemption,  if  any,  and  the  applicant's  right  to
administrative  or  judicial  review  of  such determination pursuant to
article five or seven of this chapter, respectively.
(c) If, for any  reason,  a  determination  to  exempt  property  from
taxation as provided in paragraph (b) of this subdivision is not entered
on  the  final assessment roll, the assessor shall petition the board of
assessment review to correct the final assessment roll.
(d)  If,  for  any  reason,  the  pro  rata  tax credit as provided in
paragraph (a) of this subdivision is not extended against the  tax  roll
immediately  succeeding  the  fiscal  year  during  which  the  transfer
occurred,  the  assessor  shall   immediately   notify   the   municipal
corporation  which  levied the tax or for which the taxes were levied of
the amount of pro rata exemption credits for  the  year  in  which  such
transfer  occurred. Such municipal corporation shall proceed as provided
in subparagraph (iv) of paragraph (a) of this subdivision.
(e) If, for any  reason,  a  determination  to  exempt  property  from
on  the  tax  roll  for  the year immediately succeeding the fiscal year
during which the transfer occurred, the assessor shall determine the pro
rata tax exemption credit for such tax roll by multiplying the tax  rate
or  tax  rates  for each municipal corporation which levied taxes or for
which taxes were levied times the exempt amount  and  shall  immediately
notify  such  municipal  corporation  or  corporations  of  the pro rata
exemption credits for such tax roll. Such  municipal  corporation  shall
add such pro rata exemption credits for such property to any outstanding
pro  rata exemption amounts and proceed as provided in subparagraph (iv)
of paragraph (a) of this subdivision.
Nonprofit  organizations;  permissive  class.  1.  (a) Real
property owned by  a  corporation  or  association  which  is  organized
exclusively  for bible, tract, benevolent, missionary, infirmary, public
playground, scientific,  literary,  bar  association,  medical  society,
library,  patriotic  or historical purposes, for the development of good
sportsmanship for persons under the age of eighteen  years  through  the
conduct  of  supervised  athletic  games,  for  the  enforcement of laws
relating to children or animals, or for two or more such  purposes,  and
used exclusively for carrying out thereupon one or more of such purposes
either  by  the  owning  corporation  or association, or by another such
corporation or association as hereinafter provided, shall be exempt from
taxation; provided, however, that such property shall be taxable by  any
municipal  corporation within which it is located if the governing board
of such municipal corporation, after public hearing, adopts a local law,
ordinance or resolution so providing. None of the following subdivisions
of this section providing that certain properties shall be exempt  under
circumstances  or conditions set forth in such subdivisions shall exempt
such property from taxation by a municipal corporation  whose  governing
board  has  adopted  a local law, ordinance or resolution providing that
such property shall be taxable pursuant to this subdivision.
(b) No local law, ordinance or resolution  adopted  pursuant  to  this
subdivision shall provide for the taxation of any particular property or
owner.  Any such local law, ordinance or resolution shall apply alike to
all property owned by any corporation or association organized  for  one
or  more  of  the  purposes  specified  in  such local law, ordinance or
resolution, and used for carrying out thereupon  one  or  more  of  such
purposes.  Any  purpose  so  specified  in  the  local law, ordinance or
resolution must be one of the purposes listed in paragraph (a)  of  this
subdivision,  but  the purposes so specified in the local law, ordinance
or  resolution  need  not  include  all  the  purposes  listed  in  said
paragraph.  Any  local  law, ordinance or resolution adopted pursuant to
this subdivision may be amended or repealed.
(c)  Real  property  such  as  specified  in  paragraph  (a)  of  this
subdivision  shall  not  be exempt if any officer, member or employee of
the owning corporation or association shall receive any pecuniary profit
from the operations thereof, except reasonable compensation for services
in effecting one or more of such purposes, or as proper beneficiaries of
its strictly charitable purposes; or if the organization thereof for any
such avowed purposes be a guise or pretense for directly  or  indirectly
making any other pecuniary profit for such corporation or association or
for  any  of  its  members  or  employees; or if it be not in good faith
organized exclusively for one or more of such purposes.
carry  out  thereupon  one or more of the purposes listed in subdivision
one of this section, but is (a) leased or (b) otherwise used  for  other
purposes,  such  portion  shall be subject to taxation and the remaining
portion only shall be exempt; provided, however, that such real property
shall be fully exempt from taxation although it or a portion thereof  is
used  (a)  for  purposes  which  are  exempt pursuant to this section or
sections four hundred twenty-a, four hundred  twenty-two,  four  hundred
twenty-four,  four  hundred  twenty-six, four hundred twenty-eight, four
hundred thirty  or  four  hundred  fifty  of  this  article  by  another
corporation  which  owns  real property exempt from taxation pursuant to
such sections or whose real property if it owned  any  would  be  exempt
from  taxation  pursuant  to  such  sections, (b) for purposes which are
exempt pursuant to section four hundred  six  or  section  four  hundred
eight  of  this chapter by a corporation which owns real property exempt
from taxation pursuant to such  section,  (c)  for  purposes  which  are
exempt  pursuant  to  section four hundred sixteen of this chapter by an
organization which owns real property exempt from taxation  pursuant  to
such section or whose real property if it owned any would be exempt from
taxation  pursuant to such section or (d) for purposes relating to civil
defense pursuant to the New York state defense emergency act,  including
but  not  limited  to  activities in preparation for anticipated attack,
during attack, or following attack  or  false  warning  thereof,  or  in
connection  with  drill  or  test  ordered  or directed by civil defense
authorities; and provided further  that  such  real  property  shall  be
exempt  from  taxation  only  so long as it or a portion thereof, as the
moneys  paid  for  such  use  do  not  exceed  the  amount  of carrying,
property is held by such corporation or association upon condition  that
the  title  thereto  shall  revert in case any building not intended and
suitable for one or more of such purposes shall  be  erected  upon  such
4.  Such  real  property  shall  be so exempt although it is used as a
5. Such real property outside a city owned by a free public library or
held in trust by an educational corporation for  free  library  purposes
otherwise  used  for purposes of income, if such income is necessary for
6. Real property exempt pursuant to this section from taxation by  all
municipal  corporations  within which it is located shall also be exempt
provided  in  section four hundred ninety of this chapter. Real property
which is taxable  by  one  or  more,  but  not  all,  of  the  municipal
corporations  within which it is located, pursuant to subdivision one of
this section shall also be exempt from such levies  and  assessments  to
the same extent except that:
such  real  property  taxable  by  a town shall be subject to any such
levies and  assessments  which  are  imposed  to  defray  the  costs  of
improvements  or services furnished by the town or by a special district
established pursuant to the town law;
such real property taxable by a county shall be subject  to  any  such
levies  and  assessments  which  are  imposed  to  defray  the  costs of
improvements or services  furnished  by  the  county  or  by  a  special
district established pursuant to the county law; and
such  real  property  taxable  by  a city shall be subject to any such
levies  and  assessments  which  are  imposed  to  defray  the  cost  of
improvements or service furnished by the city.
7.  An  exemption  may  be  granted pursuant to this section only upon
application made by the owner of the property on a  form  prescribed  by
the  commissioner.  The  application shall be filed with the assessor of
the appropriate county, city, town or village on or before  the  taxable
status date of such county, city, town or village.
8.   (a)   (i)  For  the  purposes  of  this  subdivision,  municipal
taxes, such nonprofit organization may file, if  permitted  by  a  local
law,  ordinance  or resolution of the municipal corporation in which the
nonprofit organization is located, an application for exemption with the
assessor no later than the time specified in such local  law,  ordinance
or  resolution.  The  assessor shall make a determination of whether the
parcel would have qualified for exempt status on the tax roll  on  which
the  taxes  were levied, had title to the parcel been in the name of the
applicant on the taxable status date applicable to  the  tax  roll.  The
application  shall  be  on  a  form  prescribed by the commissioner. The
assessor, no later than thirty days after receipt of  such  application,
shall  notify  both the applicant and the board of assessment review, by
first class mail, of the exempt amount, if any, and  the  right  of  the
owner  to  a  review  of  the exempt amount upon the filing of a written
complaint.  Such  complaint  shall  be  on  a  form  prescribed  by  the
commissioner  and  shall  be  filed  with the board of assessment review
within twenty days of the mailing of such notice.  If  no  complaint  is
received,  the  board  of assessment review shall so notify the assessor
and the exempt amount determined by the assessor shall be final. If  the
applicant  files  a  complaint,  the  board  of  assessment review shall
schedule a time and place for a hearing with respect  thereto  no  later
than  thirty  days  after the mailing of the notice by the assessor. The
board of assessment review shall meet and determine the  exempt  amount,
and  shall  immediately  notify the assessor and the applicant, by first
class mail, of its determination. The  amount  of  exemption  determined
pursuant  to  this  paragraph  shall be subject to review as provided in
article seven of this chapter. Such  a  proceeding  shall  be  commenced
within  thirty  days  of  the  mailing  of  the  notice  of the board of
pro rata exemption to be credited toward such  property  by  multiplying
the  tax  rate  or tax rates for each municipal corporation which levied
taxes, or for which taxes were levied, on the appropriate tax roll  used
for  the  fiscal  year or years during which the transfer occurred times
times the fraction of each fiscal year or years remaining subsequent  to
the  transfer  of  title.  The  assessor  shall  immediately  transmit a
statement of the  pro  rata  exemption  credit  due  to  each  municipal
roll  used  for  the  fiscal  year  or  years  during which the transfer
(iv) Each municipal corporation which  receives  notice  of  pro  rata
exemption   credits  pursuant  to  this  subdivision  shall  include  an
appropriation in its budget for  the  next  fiscal  year  equal  to  the
aggregate  amount  of  such  credits  to be applied in that fiscal year.