reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 424 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 424 - Institute of Arts and Sciences.

§  424.    Institute  of  arts and sciences.   Real property which may   hereafter be acquired within a city having a population of  one  million   or  more by a corporation, organized exclusively as an institute of arts   and sciences for the general purposes of the encouragement of the  study   of and the advancement of knowledge in the arts and sciences within such   city  on  which  a  building has been constructed as an academy of music   which is maintained and operated by such  corporation  as  such  and  to   otherwise further the purposes for which such corporation was organized,   shall  be  exempt  from  taxation  including  the  buildings  thereon as   provided for corporations in   section four  hundred  twenty-a  of  this   article  although  a portion thereof is leased or otherwise used for the   public performances of opera or concerts, lectures, graduation exercises   or for such other non-commercial uses for the  purposes  of  income,  if   such  income is necessary for and is actually applied to the maintenance   and support of such academy of music.
NY Real Prop Tax L § 426 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 426 - Opera Houses.

§  426.   Opera houses.   Real property owned by any corporation whose   certificate  of  incorporation  is  approved  by  the  commissioner   of   education  and  which  is  organized  to  sustain, encourage and promote   musical art and to educate the general public in  good  music,  provided   moneys  donated  to  such  corporation as a result of popular or general   appeal shall have been used for the  acquisition  thereof  and  provided   further  that  such real property shall be maintained for the production   of opera and for furthering the purposes for which such corporation  was   organized  by  providing  operatic  and  musical  performances and other   related educational activities, shall be exempt from taxation and exempt   from special ad valorem levies and special  assessments  to  the  extent   provided in section four hundred ninety of this article, as provided for   corporations in section four hundred twenty-a of this article although a   portion  thereof  is  leased  for  public  performances,  opera, ballet,   concerts, lectures, meetings, graduation exercises or other  educational   or  non-commercial  uses  for  the purposes of income, if such income is   necessary for and actually applied to the  maintenance  and  support  of   such corporation.
NY Real Prop Tax L § 427 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 427 - Performing Arts Buildings.

§  427.    Performing  arts  buildings.    Real  property owned by any   corporation whose  certificate  of  incorporation  is  approved  by  the   commissioner  of  education and which is organized to sustain, encourage   and promote musical  and  performing  art,  including  opera,  concerts,   ballet, drama and other forms of artistic expression, and to educate the   general public in good musical and performing art, provided the land was   acquired by a municipal corporation by purchase or condemnation and sold   at  public  auction  to  such  corporation in order to insure clearance,   replanning, reconstruction  and  neighborhood  rehabilitation,  provided   further  that  monies donated to such corporation by other charitable or   educational corporations or as a result of  popular  or  general  appeal   shall  have  been  used  for  the  acquisition of such real property and   provided  further  that  such  real  property  shall  be  used  for  the   production of musical and performing art and for furthering the purposes   for  which such corporation was organized by providing operatic, musical   and dramatic  performances  and  other  related  educational  activities   either  directly  by  such  corporation  or  indirectly  by  leasing  or   otherwise making such real property or portions  thereof  available  for   the  use  of  other  corporations  organized  on  a non-profit basis and   without capital stock and to educate the general public in, or to foster   interest in, good musical or performing art and for one or more  of  the   purposes  for  which the owner corporation is organized, shall be exempt   from taxation and exempt from special  ad  valorem  levies  and  special   assessments  to  the  extent  provided in section four hundred ninety of   this article, as provided  for  corporations  in  section  four  hundred   twenty-a  of  this  article, although a portion or portions of such real   property are, from time to time, leased or used for public performances,   theatrical performances, opera, ballet,  concerts,  lectures,  meetings,   graduation exercises or other related educational or non-commercial uses   for the purposes of income, if such income is necessary for and actually   applied  to the maintenance and support of the owner corporation or such   other corporation organized on a non-profit basis  and  without  capital   stock  and provided that such leasing or use for any such purpose is not   the principal purposes to which the use of such real property is put  by   the  owner  corporation  or  by  such  other  corporation organized on a   non-profit basis and without capital stock.
NY Real Prop Tax L § 428 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 428 - Fraternal Organizations; Entire Net Income for Education and Relief of Members.

§  428.   Fraternal organizations; entire net income for education and   relief of members.   Real property owned by any  fraternal  corporation,   association  or  body  created  to  build  and  maintain  a  building or   buildings for its meeting or meetings of the  general  assembly  of  its   members or subordinate bodies thereof and for the accommodation of other   fraternal corporations, associations or bodies, the entire net income of   which  real  property  is  exclusively  applied  or to be used to build,   furnish and maintain one or more asylums, homes or schools for the  free   education  or  relief of its members or for the relief, support and care   of the worthy and indigent members  thereof,  their  spouses,  surviving   spouses  or  orphans,  shall  be  exempt  from  taxation and exempt from   special ad valorem levies and special assessments to the extent provided   in section four hundred ninety of this chapter.
NY Real Prop Tax L § 429 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 429 - Real Property Used for Professional Major League Sports.

§  429.  Real property used for professional major league sports. Real   property within a city having a population of one million or more,  used   by both a professional major league hockey team which is a member of the   National  Hockey  League and a professional major league basketball team   which is a member of the National Basketball Association to  play  their   home  games  shall  be exempt from taxation to the extent said taxes are   the obligation by lease or otherwise of the  owners  of  franchises  for   such  teams,  provided  that  such owners enter into a written agreement   with the chief executive officer  of  the  municipality  in  which  such   property  is  located  to play their home games within such municipality   for a period of at  least  ten  consecutive  years.  The  tax  exemption   provided  herein  shall be granted to real property being used, in whole   or in part, for the aforesaid purposes on the  date  such  agreement  is   executed and shall apply to taxes which become due and payable after the   aforestated  agreement  is  executed  and shall continue with respect to   such property as long as both  of  said  teams  play  their  home  games   therein  and  no  longer. Such exemption shall not apply with respect to   any improvement to such property made after the date such  agreement  is   executed  which  improvement is not used for the provision of facilities   or services related to sports, entertainment,  expositions,  conventions   or  trade  shows. If one or both of said teams shall cease to play their   home games in said property at any  time,  the  tax  exemption  provided   herein  shall  cease  immediately and such property shall immediately be   restored to the tax rolls and thereupon become subject to  taxation  and   shall be taxed pro rata for the unexpired portion of the taxable year.
NY Real Prop Tax L § 430 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 430 - Interdenominational Centers.

§  430.  Interdenominational  centers.  1.  Real  property  owned by a   corporation   organized   for   the   purposes   of   establishing    an   interdenominational  center  to  assist  in  the  work of and to promote   cooperation among various religious denominations,  and  to  acquire  or   erect  a building or buildings for such center and to lease a portion or   portions thereof for the use of religious, educational,  missionary  and   charitable  corporations  or  associations, or real property leased to a   corporation organized for such purposes by a corporation  organized  for   purposes  which  are  exempt  under this section or section four hundred   twenty-a, four hundred twenty-b, four hundred twenty-two,  four  hundred   twenty-four,  four  hundred  twenty-six  or four hundred twenty-eight of   this chapter, shall be exempt from taxation and exempt from  special  ad   valorem levies and special assessments to the extent provided in section   four  hundred  ninety of this article, to the same extent and subject to   the  same  conditions  and  exceptions  as  property  of  a  corporation   organized   exclusively   for   religious,  educational,  missionary  or   charitable purposes.2. In addition to any other rental moneys allowed to  be  charged  for   such  use,  with  the  consent  of  each corporation or association that   leases a portion of such real property, the  interdenominational  center   may  require  each  such  lessee to make payment on an annual basis to a   capital improvement fund, the funds to be used exclusively  for  capital   improvements,  as  defined  in  this  subdivision,  in accordance with a   capital  improvement  plan  adopted   or   updated   annually   by   the   interdenominational  center.  For  purposes  of  this  section, "capital   improvement" shall mean any addition to, replacement of,  or  remodeling   of physical plant, structures, or equipment now or hereafter owned by an   interdenominational center, which is used or is to be used in connection   with  the  operation  of the interdenominational center, and which shall   include improvements to land, but not land itself.
NY Real Prop Tax L § 432 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 432 - Theatrical Corporations Created by Act of Congress.

§  432.   Theatrical corporations created by act of congress. 1.  Real   property owned by a corporation created by an act of the congress of the   United States on a non-profit  basis  and  without  capital  stock,  and   organized  and  used  exclusively for the purposes of stimulating public   interest in the drama as  an  art,  presenting  theatrical  productions,   advancing  interest  in the drama by furthering the production of plays,   furthering the study of  the  drama,  and  sponsoring,  encouraging  and   developing the art and technique of the theatre through the operation of   a  school and which was acquired with moneys donated to such corporation   as a result of popular or general appeal shall be exempt  from  taxation   and exempt from special ad valorem levies and special assessments to the   extent  provided  in  section  four  hundred  ninety of this article, as   provided for corporations in subdivisions one and four of  section  four   hundred twenty-a of this article except as hereinafter provided.2.    Such  real  property  shall be fully exempt although (a) it or a   portion thereof is leased or  otherwise  used  by  another  corporation,   organized for purposes which are exempt pursuant to section four hundred   twenty-a,  four  hundred twenty-b, four hundred twenty-two, four hundred   twenty-four, four hundred twenty-six, four hundred twenty-eight or  four   hundred  thirty  of this article and for one or more of the purposes for   which the owner corporation is organized, as long as such real  property   or  portion  thereof  as  the case may be is devoted to such uses and as   long as any moneys paid for  such  use  do  not  exceed  the  amount  of   carrying,  maintenance  and  depreciation  charges  of  the  property or   portion thereof as the case may be or (b) the auditorium located thereon   is  leased  or  otherwise  used  for  public  performances,   theatrical   presentations,  opera,  ballet, concerts, lectures, meetings, graduation   exercises and  educational  non-commercial  uses  for  the  purposes  of   income,  if  such  income  is  necessary for and actually applied to the   maintenance and support of such owner corporation and such is  not  used   for the acquisition of additional real property in this state.3.  An exemption granted pursuant to this section shall not exceed one   million five hundred thousand dollars.
NY Real Prop Tax L § 434 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 434 - Academies of Music.

§  434.  Academies of music.  The financial board of any city having a   population of one hundred seventy-five thousand or more according to the   latest federal census may by resolution exempt from taxation and  exempt   from  special  ad  valorem  levies and special assessments to the extent   provided in section four hundred ninety of this chapter, all or any part   of the real property consisting  of,  and  owned  by  a  corporation  or   association  organized  to  maintain,  an  academy  of music, if, in the   opinion  of  such  board,  the  interest  of  such  city  requires   the   maintenance  of  such  academy of music and it appears that the property   was purchased with the proceeds of popular or general subscription.   No   such  exemption  shall  be  granted  for any year if it appears that the   corporation or association during the preceding year earned a net annual   income upon the net cost of such academy and the furniture thereof.
NY Real Prop Tax L § 436 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 436 - Officers of Religious Denominations.

§  436. Officers of religious denominations. (1) Real property held in trust by a clergyman or minister of a  religious  denomination  for  the benefit   of   the   members  of  his  or  her  incorporated  church  or unincorporated church shall be  entitled  to  the  same  exemption  from taxation,   special   ad  valorem  levies  and  special  assessments  as authorized by section four hundred twenty-a of  this  article;  provided that  such real property shall satisfy all the conditions and exceptions set  forth  therein  including  that  the  property  so  held  be   used exclusively  for one or more of the purposes enumerated in paragraph (a) of subdivision one of section four hundred twenty-a of this article.  (2) An exemption may be granted pursuant to  this  section  only  upon application  by  the  owner  of  the  property  on  a form prescribed or approved 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.  (3)  For  purposes   of   this   section,   "clergyman",   "minister", "incorporated church" and "unincorporated church" shall be defined as in section two of the religious corporations law.
NY Real Prop Tax L § 438 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 438 - Trustees of a Hospital, Playground and Library; Hospital for Benefit of a City.

§  438.   Trustees of a hospital, playground and library; hospital for   benefit of a city.  1.  Real property held by trustees named in  a  will   or  deed  of trust or appointed by the supreme court of the state of New   York for hospital, public playground and library purposes, as set  forth   in  sections  four  hundred  twenty-a  and four hundred twenty-b of this   article, shall be exempt  from  taxation  and  exempt  from  special  ad   valorem levies and special assessments to the extent provided in section   four  hundred  ninety of this article, to the same extent and subject to   the same conditions and exceptions as if owned by a corporation.2.   Real property held  for  hospital  purposes  in  the  name  of  a   corporation  organized  for  the  purpose  of managing and controlling a   hospital for the use and benefit of a city shall be exempt from taxation   and exempt from special ad valorem levies and special assessments to the   extent provided in section four hundred ninety of this article,  to  the   same  extent  and  subject  to  the  same  conditions  and exceptions as   property of a corporation organized exclusively for hospital purposes.
NY Real Prop Tax L § 440 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 440 - Infant Homes.

§  440.    Infant  homes.    Real  property  owned  by any infant home   corporation actually dedicated and used by such corporation  exclusively   as  a place for the free maintenance, care and recreation of children of   the age of six years and under, shall be exempt from  taxation,  special   ad valorem levies and special assessments.
NY Real Prop Tax L § 442 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 442 - Soldiers Monument Corporations.

§  442.    Soldiers  monument corporations.   Real property owned by a   soldiers  monument  corporation  shall  be  entitled  to  the  exemption   provided in the not-for-profit corporation law.
NY Real Prop Tax L § 444 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 444 - Historical Societies.

§  444.    Historical societies.   Real property owned by a historical   society acquired for the purpose  of  inclosure,  preservation  and  the   erection of monuments shall be entitled to the exemption provided in the   not-for-profit corporation law.
NY Real Prop Tax L § 446 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 446 - Cemeteries.

§  446. Cemeteries. 1. Real property actually and exclusively used for   cemetery purposes shall be exempt from taxation and exempt from  special   ad valorem levies and special assessments.2.  In  addition  to the exemption provided in subdivision one of this   section, unimproved land, which  is  not  presently  used  for  cemetery   purposes,  but  in  which  interments  are  reasonably and in good faith   anticipated, shall be exempt from taxation, special  ad  valorem  levies   and special assessments. An exemption pursuant to this subdivision shall   be  granted only upon application 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.3. The term "cemetery purposes", as used in this  section  shall  mean   land  and  buildings,  whether  privately or publicly owned or operated,   used for the disposal or burial of deceased human beings,  by  cremation   or  in  a grave, mausoleum, vault, columbarium or other receptacle. Such   term shall also include land and buildings actually used  and  essential   to the providing of cemetery purposes including, but not limited to, the   on  site  residence  of a full-time caretaker and a storage facility for   necessary tools and equipment.4. No real property shall be entitled to receive an exemption pursuant   to this section if the owner or operator of such real  property  or  any   officer,  member  or  employee thereof, shall receive or may be lawfully   entitled to receive any pecuniary profit from  the  operations  thereof,   other  than  reasonable  compensation for services performed, or, if the   ownership or operation is a guise or pretense for directly or indirectly   making any other pecuniary profit for such owner or operator or for  any   of its officers, members or employees.
NY Real Prop Tax L § 450 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 450 - Agricultural Societies.

§   450.     Agricultural  societies.    Real  property  owned  by  an   agricultural society and permanently used by it for a  meeting  hall  or   exhibition grounds shall be exempt from taxation and exempt from special   ad  valorem  levies  and  special  assessments to the extent provided in   section four hundred ninety of this chapter.  For the purposes  of  this   section, the Grange Order of the Patrons of Husbandry shall be deemed to   be an agricultural society.
NY Real Prop Tax L § 454 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 454 - Indians.

§  454.  Indians. The real property in any Indian reservation owned by   the Indian nation, tribe or band occupying them  shall  be  exempt  from   taxation   and  exempt  from  special  ad  valorem  levies  and  special   assessments to the extent provided in section  four  hundred  ninety  of   this chapter.
NY Real Prop Tax L § 455 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 455 - Exemption Option.

§  455.  Exemption option. Notwithstanding any provision of this title   to the contrary, real property owned by one or more persons where one of   such owners qualifies for a real  property  tax  exemption  pursuant  to   section  four  hundred  fifty-nine-c or four hundred sixty-seven of this   title, and  another  of  such  owners  qualifies  for  a  different  tax   exemption  pursuant  to  such  sections of this title, such owners shall   have the option of choosing the one exemption which is  most  beneficial   to such owners. Such owners shall not be prohibited from taking one such   exemption solely on the basis that such owners qualify for more than one   exemption and therefore are not eligible for any exemptions.
NY Real Prop Tax L § 456 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 456 - Municipal Railroads.

§  456.  Municipal railroads. Real property held and used for railroad   purposes by any corporation, all of the capital stock of which is  owned   by  a municipal corporation of this state, shall be exempt from taxation   and exempt from special ad valorem levies and special assessments to the   extent provided in section four hundred ninety of this chapter.