reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 460 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 460 - Clergy.

§  460.  Clergy.  (1) Real property owned by a minister of the gospel, priest or rabbi of any denomination, an actual resident  and  inhabitant of  this  state,  who  is  engaged in the work assigned by the church or denomination of which he or she is a member, or who is unable to perform such work due to impaired health or is over seventy years  of  age,  and real  property owned by his or her unremarried surviving spouse while an actual resident and inhabitant of  this  state,  shall  be  exempt  from taxation to the extent of fifteen hundred dollars.  (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)  Notwithstanding  the  provisions  of  this  section  or any other provision of law, in a city having a population of one million or  more, applications for the exemption authorized pursuant to this section shall be  considered timely filed if they are filed on or before the fifteenth day of March of the appropriate year.
NY Real Prop Tax L § 462 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 462 - Religious Corporations; Property Used for Residential Purposes.

§ 462. Religious corporations; property used for residential purposes.   In  addition  to the exemption provided in section four hundred twenty-a   of this  article,  property  owned  by  a  religious  corporation  while   actually  used  by  the  officiating  clergymen  thereof for residential   purposes shall be exempt from taxation.  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. Notwithstanding the provisions of this   section or any other provision of law, in a city having a population  of   one  million or more, applications for the exemption authorized pursuant   to this section shall be considered timely filed if they are filed on or   before the fifteenth day of March of the appropriate year.
NY Real Prop Tax L § 466 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 466 - Volunteer Firefighters and Fire Companies in Villages.

§ 466. Volunteer firefighters and fire companies in villages. Upon the   adoption of a proposition therefor by the qualified voters of a village,   the  real  property  owned  by  a  volunteer  member of the village fire   department and the real property owned by any volunteer fire company  in   the  village  shall  be exempt from taxation for village purposes to the   extent of five hundred  dollars  in  addition  to  any  other  exemption   authorized by law.
NY Real Prop Tax L § 466-F-5 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 466-F*5 - Un-Remarried Spouses of Volunteer Firefighters or Volunteer Ambulance Workers Killed in the Line of Duty.

* § 466-f. Un-remarried spouses of volunteer firefighters or volunteer   ambulance workers killed in the line of duty. Any local law or ordinance   adopted  pursuant  to  sections  four  hundred  sixty-six,  four hundred   sixty-six-a, four hundred sixty-six-b, four  hundred  sixty-six-c,  four   hundred  sixty-six-d,  or  four hundred sixty-six-e of this title may be   amended, or a local law, ordinance  or  resolution  may  be  adopted  to   continue any exemption claimed under such statutes by an enrolled member   of   an   incorporated  volunteer  fire  company,  fire  department,  or   incorporated voluntary ambulance  service,  to  such  deceased  enrolled   member's  un-remarried  spouse  if  such member is killed in the line of   duty; provided, however, that:1. such un-remarried spouse  is  certified  by  the  authority  having   jurisdiction   for   the   incorporated  volunteer  fire  company,  fire   department  or  incorporated   voluntary   ambulance   service   as   an   un-remarried spouse of an enrolled member of such incorporated volunteer   fire  company,  fire  department  or  incorporated  voluntary  ambulance   service who was killed in the line of duty, and2. such deceased volunteer had been an enrolled member  for  at  least   five years, and3.  such  deceased volunteer had been receiving the exemption prior to   his or her death.* NB There are 5 § 466-f's
NY Real Prop Tax L § 466-H-2 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 466-H*2 - Un-Remarried Spouses of Deceased Volunteer Firefighters or Volunteer Ambulance Workers.

* §  466-h. Un-remarried spouses of deceased volunteer firefighters or   volunteer ambulance workers. Any local law or ordinance adopted pursuant   to sections four  hundred  sixty-six,  four  hundred  sixty-six-a,  four   hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d,   four  hundred  sixty-six-e,  four  hundred  sixty-six-f  or four hundred   sixty-six-g of this title may be separately amended,  or  a  local  law,   ordinance  or  resolution  may  be  separately  adopted  to  continue an   exemption or reinstate  a  pre-existing  exemption  to  an  un-remarried   spouse  of  a deceased enrolled member of an incorporated volunteer fire   company, fire department, or incorporated voluntary  ambulance  service;   provided, however, that:1.  such  un-remarried  spouse  is  certified  by the authority having   jurisdiction  for  the  incorporated  volunteer   fire   company,   fire   department   or   incorporated   voluntary   ambulance   service  as  an   un-remarried spouse of a deceased enrolled member of  such  incorporated   volunteer  fire  company,  fire  department  or  incorporated  voluntary   ambulance service, and2. such deceased volunteer had been an enrolled member  for  at  least   twenty years, and3.  such deceased volunteer and un-remarried spouse had been receiving   the exemption for such property prior to the death of such volunteer.* NB There are 2 § 466-h's
NY Real Prop Tax L § 467-F (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 467-F - Protective and Safety Devices Tax Abatement.

§  467-f. Protective and safety devices tax abatement. 1. Definitions. As used in this section:   a.  "Eligible  owner"  means  a  person  who  does  not  reside  in  a residential  unit  and  installed  grab  bars on the walls of shower and bathtub stalls and adjacent to each  toilet  or  water  closet  in  each residential  unit  upon a request by a senior citizen or disabled tenant residing therein or by a tenant residing therein with a  senior  citizen or disabled person.   b. "Senior citizen" means a person who is at least sixty years of age.   c.  "Disabled  person"  means an individual who provides documentation indicating that he or she is recognized by any city,  state  or  federal authority  or  agency  as  having  a  disability which impedes vision or mobility or who provides medical evidence indicating that he or she  has a  disability impeding vision or mobility which would benefit him or her from the installation of the grab bars.   d. "Multiple dwelling unit" means a building in which there is  either rented,  leased,  let or hired out to be occupied, or is occupied as the residence or home of two or more occupants living independently of  each other.   e.  "Commissioner"  means  the commissioner of finance for the city of New York.   2. A city  with  a  population  of  one  million  or  more  is  hereby authorized and empowered to adopt a local law or ordinance providing for an abatement to an eligible owner against taxes imposed on real property containing  a  multiple dwelling unit as defined herein for fiscal years beginning on and after the first of July, two thousand seven by  one  of the following amounts for each installation of a grab bar:  (a)  where  purchase and installation requiring anchoring by screws or toggles where there is no removal of surface tiles or surrounding facade within the tub area, an amount not to exceed two hundred fifty  dollars; or  (b)  where  purchase and installation requiring anchoring that entails the removal and replacement of surrounding surface tiles and or  facade, an amount not to exceed four hundred dollars; or  (c)  where  purchase and installation requiring anchoring that entails the removal and replacement of surface lines and underlayment behind the removed tiles, an amount not to exceed eight hundred dollars.   3. The commissioner shall be authorized to promulgate rules  necessary to effectuate the purposes of this section.
NY Real Prop Tax L § 467-I (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 467-I - Real Property Tax Abatement.

§  467-i.  Real  property  tax  abatement.  An eligible building shall   receive an abatement of real property taxes as provided in this  section   and the rules promulgated hereunder.1.  The  amount  of such tax abatement shall be determined pursuant to   regulations promulgated by the commissioner of the state  department  of   taxation  and  finance.  The  value  of  such  tax  abatement  shall  be   determined based upon a formula to be established by the commissioner of   the state department of taxation and  finance  that  shall  reflect  the   value of the major capital improvement, the economic loss imposed upon a   building  owner  as  a  result  of  changes  to  the amortization period   authorized for major capital improvements pursuant  to  this  title  and   such   other  factors  as  the  commissioner  may  establish,  including   appropriate discount rates and time periods.2. Such tax abatement shall  commence  on  July  first  following  the   approval  of  an  application  for  tax  abatement  by the department of   finance on a form prescribed thereby providing the amount of  the  major   capital  improvement approved by the division and the amount of units in   the eligible building.3. Such abatement may not be carried over to any subsequent  tax  year   and  shall  not  reduce  or be offset by any other tax benefit provided,   approved or calculated by the city or the state.4. "Eligible building" shall mean for the purposes of this  section  a   class  two  building  located  in  a  city of a million or more which is   subject to either the emergency housing rent control law or to the  rent   and  rehabilitation  law of the city of New York enacted pursuant to the   emergency housing rent control law or to the emergency tenant protection   act of nineteen seventy-four.5. With  respect  to  administration  of  the  tax  abatement  program   authorized  in this section, no local agency shall consider or adopt any   eligibility criteria that are different than those  promulgated  by  the   state department of taxation and finance.
NY Real Prop Tax L § 467-J (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 467-J - Exemption for Certain Residential Properties Located in Certain Counties.

§  467-j.  Exemption  for  certain  residential  properties located in   certain counties. 1. After a public hearing, the governing  board  of  a   county with a population greater than one hundred thousand and less than   one  hundred  five  thousand  based upon the latest decennial census may   adopt a local law to grant a partial exemption from taxation and special   ad valorem levies authorized pursuant to this  section.  Following  such   adoption,  any  city,  town  or village within such a county may adopt a   local law and a school district within  such  a  county,  other  than  a   school  district  subject to article fifty-two of the education law, may   adopt a resolution to also grant a partial exemption from  taxation  and   special ad valorem levies authorized pursuant to this section.2.  The  real  property tax exemption authorized by subdivision one of   this  section  shall  be  in  an  amount  equal  to  the  latest   state   equalization  rate  multiplied by the difference between the full resale   value of such real property  absent  any  restriction  and  the  maximum   resale  value  of such real property established by such ground lease to   residential properties located on land owned by a not-for-profit  entity   and  subject  to  regulatory  restrictions  from federal, state or local   housing programs  that  provide  grants  or  loans  to  enhance  housing   affordability  and  subject  to a ground lease or deed restrictions that   restrict the resale price of such real  property  for  at  least  thirty   years.3.  Such exemption shall be granted only upon application by the owner   or  owners  of  such  real  property  on  a  form  prescribed   by   the   commissioner.    Such  application  shall  be  filed  annually  with the   assessor on or before the appropriate taxable status date.
NY Real Prop Tax L § 468 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 468 - Fire Patrol and Salvage Corps.

§  468.    Fire  patrol  and  salvage  corps. Real property owned by a   corporation organized to maintain a fire patrol and  salvage  corps  for   the  public  benefit,  which property is used exclusively for housing or   storing property used exclusively for the purpose of  such  fire  patrol   and salvage corps, shall be exempt from taxation, provided such property   is  used  and  such service rendered indiscriminately and without charge   for the public benefit; provided, however, that if a portion only of the   real property of such a corporation is so used, such  portion  shall  be   exempt  from  taxation  and  the  remaining  portion shall be subject to   taxation.
NY Real Prop Tax L § 469 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 469 - Assessment Exemption for Living Quarters for Parent or Grandparent.

§  469.  Assessment  exemption  for  living  quarters  for  parent  or grandparent. 1. A county, city, town, village or school district  acting through its local legislative body is hereby authorized and empowered to adopt  and  amend  local  laws,  or  resolutions  in  the case of school districts, to provide for an exemption from taxation to  the  extent  of any  increase  in  assessed value of residential property resulting from the construction or reconstruction of such property for the  purpose  of providing  living quarters for a parent or grandparent, who is sixty-two years of age or older. Such exemption shall not exceed (a) the  increase in  assessed value resulting from construction or reconstruction of such property, or (b) twenty percent of the  total  assessed  value  of  such property  as improved, or (c) twenty percent of the median sale price of residential property as reported in the most  recent  sales  statistical summary  published  by  the  commissioner  for  the  county in which the property is located, whichever is less.   2. No such exemption shall be granted unless:  (a) The property  is  within  the  geographical  area  in  which  such construction or reconstruction is permitted; and  (b)  The  residential  property so constructed or reconstructed is the principal place of residence of the owner.   3.  Such  exemption  shall  be  applicable  only  to  construction  or reconstruction  which  occurred subsequent to the effective date of this section and shall only apply during taxable years during which at  least one such parent or grandparent maintains a primary place of residence in such living quarters.   4.  Such  exemption from taxation shall be granted upon an application made annually, upon a form to be promulgated by the commissioner, by the owner of such property to the assessor of the  city,  town,  village  or county having the power to assess property for taxation on or before the appropriate  taxable  status date of such city, town, village or county. If the assessor is  satisfied  that  the  property  is  entitled  to  an exemption pursuant to this section, he shall approve the application and such  residential improvements shall be exempt from taxation and special ad valorem levies as provided in this section.   5. For the purposes of this section, the term "parent or  grandparent" shall  be  deemed  to  include  the  birth  or adoptive grandparents and parents of the owner or the spouse of the owner.   6. Any conviction of having made any willful false  statement  in  the application  for  such exemption shall result in the revocation thereof, be punishable by a civil penalty of not more than  one  hundred  dollars and  shall disqualify the applicant or applicants from further exemption for a period of five years.
NY Real Prop Tax L § 472 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 472 - Pharmaceutical Societies.

§ 472.  Pharmaceutical societies. 1.  Real property from which no rent   is  derived  situated  within  a city having a population of one hundred   seventy-five thousand or more according to the latest federal census and   owned by an incorporated pharmaceutical society which is  either  wholly   or  partly  within  such  city, which society has heretofore been or may   hereafter be authorized and empowered  by  act  of  the  legislature  to   establish  and  which  has  established  or  may  hereafter establish, a   college of pharmacy in such city shall be exempt from taxation, provided   that such property is used exclusively for the purposes of such college,   and provided  further  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.  Any such local law, ordinance  or   resolution  may  be  amended or repealed.  The provisions of subdivision   six of section four hundred twenty-b of this article shall apply to  any   such real property.2.  If any provision of this section or the application thereof to any   person  or circumstances is held unconstitutional, the remainder of this   section and the application  of  such  provision  to  other  persons  or   circumstances shall not be affected thereby.
NY Real Prop Tax L § 474 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 474 - Dental Societies.

§  474.    Dental  societies.    Real property from which no income is   derived situated within a  city  having  a  population  of  one  hundred   seventy-five thousand or more according to the latest federal census and   owned  by  a  dental  society  of  any judicial district, which judicial   district is wholly or partly within  such  city  shall  be  exempt  from   taxation, provided such property is used exclusively for the purposes of   such  a dental society, and further provided that such exemption of real   property for any  society  in  the  first,  second,  tenth  or  eleventh   judicial districts shall not exceed one hundred thousand dollars, and in   any  other  judicial  district  affected  thereby shall not exceed fifty   thousand dollars; and provided  further  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.   Any such   local law, ordinance or resolution may be  amended  or  repealed.    The   provisions  of  subdivision six of section four hundred twenty-b of this   article shall apply to any such real property.  As used in this  section   dental  society  shall  mean  exclusively  any  dental society which was   incorporated under the provisions of chapter one  hundred  fifty-two  of   the  laws  of  eighteen  hundred  sixty-eight  and  was continued by the   education law, and by chapters two hundred ninety-four of  the  laws  of   nineteen  hundred  six,  six  hundred  seventeen of the laws of nineteen   hundred forty-four, and six hundred ninety-two of the laws  of  nineteen   hundred sixty-two.
NY Real Prop Tax L § 476-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 476-A - Railroad Passenger Stations.

§  476-a. Railroad passenger stations. Each railroad passenger station   in a city having a population of more than one  million,  including  the   railroad  passenger  terminal  facilities  used  in connection with such   passenger station, and the railroad roadway approaches to  such  station   (including  land,  tracks,  signals,  bridges, tunnels and other roadway   structures and facilities) situated within five miles of  the  mid-point   of  such  passenger  station as located on March first, nineteen hundred   sixty-five, at which not less than seventy-five percent of the passenger   trains using such station utilized by the railroad  or  railroads  using   such  station  originate  and terminate at such station, shall be exempt   from taxation, provided  that  no  portion  of  such  station,  terminal   facilities,  or  approaches  is  regularly  used in freight service. The   exemptions provided by the preceding sentence shall  not  apply  to  any   railroad  for  which the commissioner has, pursuant to the provisions of   section four  hundred  eighty-nine-i  of  this  chapter,  determined  an   earnings ratio in excess of two and one-half percent.
NY Real Prop Tax L § 478 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 478 - Tax Exemption for Off-Street Parking Facilities Providing Underground Shelters.

§  478.    Tax  exemption  for off-street parking facilities providing   underground shelters. A city  or  a  village  may  by  local  law,  duly   enacted,  provide  that any building, whether constructed underground or   above  ground,  which  is  constructed  for  the  purpose  of  providing   automobile  parking,  or  any  existing building, not presently used for   off-street  automobile  parking,  which   is   altered,   remodeled   or   reconstructed  for  such purpose, and which provides underground shelter   complying with the provisions of the New York  state  defense  emergency   act  and  the  plan,  regulations  and orders of the state civil defense   commission promulgated thereunder shall be exempt from  taxation  for  a   period  of not to exceed twenty-five years after the taxable status date   immediately  following  completion  of  such  construction,  alteration,   remodeling  or  reconstruction; provided, however, that no such building   shall be exempt  from  taxation  as  herein  provided  unless  (a)  such   building  has  a  minimum parking capacity of:  in the city of New York,   two hundred fifty cars; in Buffalo, Rochester, Syracuse,  Utica,  Albany   and  Yonkers, one hundred fifty cars; and in other cities or villages of   the state, seventy-five cars and (b) at least seventy-five per centum of   the total floor area of the building is used exclusively  for  providing   off-street  parking  for automobiles.  The exemption shall apply only to   that portion of the building used for such purpose including  an  office   and  waiting  room  and  shall  not include the land upon which or under   which such building stands.No provision of this section shall  be  construed  or  interpreted  as   affecting  the  validity  of  any ordinance enacted prior to July first,   nineteen  hundred  sixty-six,  or  actions  taken  thereunder   by   the   government of any county, city, town or village.