reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 479 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 479 - Fallout Shelter Facilities.

§ 479.  Fallout shelter facilities. 1.  Any real property constructed,   altered  or  improved  as  or  to  include  a  fallout  shelter facility   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 and from   special ad valorem levies and special assessments to the extent that the   increase in the value of  the  real  property  is  attributable  to  the   fallout  shelter facility, within the limits provided by subdivision two   hereof.2.  No exemption from taxation, special ad  valorem  levy  or  special   assessments  shall  be  allowed  in  an  amount greater than one hundred   dollars multiplied by the number of occupants which such fallout shelter   facility is designed  to  accommodate  in  accordance  with  such  plan,   regulations and orders of the state civil defense commission.
NY Real Prop Tax L § 481 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 481 - Taxation of Land Used for Agricultural Production.

§   481.   Taxation   of   land   used  for  agricultural  production.   Notwithstanding any other  provision  of  this  chapter,  land  used  in   agricultural production as that term is defined in section three hundred   one  of  the agriculture and markets law, shall be assessed and taxed in   the manner provided by article twenty-five-AA  of  the  agriculture  and   markets law.
NY Real Prop Tax L § 482 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 482 - Quarantined Lands.

§ 482.  Quarantined lands. Whenever the state takes possession of farm   lands for the purpose of enforcing a quarantine and to fumigate or treat   the  lands  against  the  spread  of  the  golden nematode, the board of   supervisors of the county or the financial board  of  any  city,  within   which such lands are situated, may, in its discretion, exempt such lands   from taxation for county, city or town purposes, but such lands shall be   subject  to tax levies for school purposes and special ad valorem levies   and special assessments.  An exemption granted pursuant to this  section   shall  continue  only while the lands are in the possession of the state   and under such quarantine and treatment.
NY Real Prop Tax L § 483-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 483-A - Farm Silos, Farm Feed Grain Storage Bins, Commodity Sheds, Bulk Milk Tanks and Coolers, and Manure Storage and Handling Facilities.

§  483-a.  Farm  silos, farm feed grain storage bins, commodity sheds,   bulk milk tanks and coolers, and manure storage and handling facilities.   1. The following structures permanently  affixed  to  agricultural  land   shall  be  exempt  from  taxation, special ad valorem levies and special   assessments: (a) structures for the purpose of  preserving  and  storing   forage  in  edible  condition;  (b)  farm  feed  grain storage bins; (c)   commodity sheds; (d) bulk milk tanks  and  coolers  used  to  hold  milk   awaiting  shipment  to  market;  and  (e)  manure  storage, handling and   treatment facilities, including composting  of  agricultural  materials,   such  as  livestock  manure  and farming wastes, food residuals or other   organic wastes associated with food production or  consumption  with  at   least  fifty percent by weight of its feedstock on an annual basis being   livestock manure, farming wastes and crops grown specifically for use as   composting  feedstock.  "Food   residuals"   means   organic   material,   including, but not limited to, food scraps, food processing residue, and   related soiled or unrecyclable paper used in food packaging, preparation   or cleanup.2.  The  exemption  provided  by subdivision one of this section shall   only be granted upon the application of the owner of the  property  upon   which  such  structures  are  located, on a form to be prescribed by the   commisssioner.  Such  application  shall  be  filed  on  or  before  the   appropriate  taxable  status  date with the assessor of the municipality   having the power to assess real property. Once an exemption is  granted,   no renewal thereof shall be necessary.3.  For  the  purposes  of  this  section,  the terms "farm feed grain   storage bin" and "commodity shed" shall mean  a  limited  use  structure   designed  and used for the storage of grains, feed grains and other feed   components which may have a flat  or  conical  bottom  and  is  designed   specifically for on farm storage.
NY Real Prop Tax L § 483-C (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 483-C - Temporary Greenhouses.

§  483-c.  Temporary  greenhouses.  1.  For  purposes of this section,   "temporary greenhouse" means specialized agricultural equipment having a   framework  covered  with  demountable  polyethylene   or   polypropylene   materials  or  materials of a polyethylene or polypropylene nature which   is  specifically  designed,  constructed  and  used   for   agricultural   production.  A  temporary greenhouse may include, but is not limited to,   the use of heating devices, water and electrical utilities, and embedded   supporting poles.2. A temporary greenhouse, as  defined  in  subdivision  one  of  this   section,  shall  be exempt from taxation, special ad valorem levies, and   special assessments.3. The exemption provided by subdivision two  of  this  section  shall   only  be  granted upon the application of the owner of the property upon   which such structures are located on a form  to  be  prescribed  by  the   commissioner.   Such  application  shall  be  filed  on  or  before  the   appropriate taxable status date with the assessor  of  the  municipality   having  the  power to assess real property. Once an exemption is granted   pursuant to the provisions of this section, no renewal thereof shall  be   necessary.
NY Real Prop Tax L § 483-D (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 483-D - Farm or Food Processing Labor Camps or Commissaries.

§  483-d. Farm or food processing labor camps or commissaries. 1. Farm   or food processing labor camps or commissaries, as  defined  in  article   seven  of  the  labor  law, and any other structures used to improve the   health, living and working conditions for farm  laborers,  that  are  in   compliance  with  all  applicable  standards  set  by the departments of   health and labor, and the state building code commission shall be exempt   from taxation, special ad valorem levies, and special assessments.2. The exemption provided by subdivision one  of  this  section  shall   only  be  granted upon the application of the owner of the property upon   which such structures are located on a form  to  be  prescribed  by  the   commissioner.   Such  application  shall  be  filed  on  or  before  the   appropriate taxable status date with the assessor  of  the  municipality   having  the  power to assess real property. The assessor shall determine   that the structure or structures are in compliance  with  the  standards   required  by  subdivision  one  of  this  section.  Once an exemption is   granted pursuant to the provisions of this section, no  renewal  thereof   shall  be necessary, unless the structure or structures no longer are in   compliance with the  standards  required  by  subdivision  one  of  this   section.
NY Real Prop Tax L § 483-E (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 483-E - Anaerobic Digestion Facilities.

§  483-e.  Anaerobic  digestion  facilities. 1. Structures permanently   affixed to land for the purpose of anaerobic digestion  of  agricultural   materials,  including  structures necessary for the storage and handling   of the agricultural materials that are part of  the  digestion  process,   together   with  any  equipment  necessary  for  producing,  collecting,   storing, cleaning  and  converting  biogas  into  forms  of  energy  and   generation, transmission, transporting, use of and/or the sale of biogas   or  energy  on-site,  off-site,  and/or  pursuant  to an interconnection   agreement with a utility; shall be  exempt  from  taxation,  special  ad   valorem   levies   and  special  assessments.  "Agricultural  materials"   includes, but is not limited to, livestock manure,  farming  wastes  and   food  residuals and other organic wastes associated with food production   or consumption with at least fifty percent by weight of its feedstock on   an annual basis being livestock manure, farming wastes and  crops  grown   specifically  for use as anaerobic digestion feedstock. "Food residuals"   means organic material, including, but not limited to, food scraps, food   processing residue, and related soiled or  unrecyclable  paper  used  in   food packaging, preparation or cleanup.2.  The  exemption  provided  by subdivision one of this section shall   only be granted upon the application of the owner of the  property  upon   which  such  structures  are  located, on a form to be prescribed by the   commissioner.  Such  application  shall  be  filed  on  or  before   the   appropriate  taxable  status  date with the assessor of the municipality   having the power to assess real property. Once an exemption is  granted,   no renewal thereof shall be necessary.
NY Real Prop Tax L § 484 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 484 - Urban Redevelopment Corporations and Companies.

§  484.  Urban redevelopment corporations and companies. Real property   owned  by  urban  redevelopment  corporations  and  companies  shall  be   entitled  to the exemptions provided in chapter eight hundred ninety-two   of the laws of nineteen hundred  forty-one  and  chapter  eight  hundred   forty-five of the laws of nineteen hundred forty-two, as amended.
NY Real Prop Tax L § 485-C (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 485-C - Exemption From Taxation of Real Property Used in Manufacture of Steel in Cities of Fifty Thousand or More Persons.

§ 485-c.  Exemption from taxation of real property used in manufacture   of  steel  in cities of fifty thousand or more persons.  Notwithstanding   the provisions of any law to the contrary, blast furnaces,  open  hearth   furnaces,  soaking pits and coke ovens which are used in the manufacture   of steel, and all tanks, towers and stills which are used in  processing   gases  and  liquids  produced  by such coke ovens owned by a corporation   taxable under article nine-A of the tax law and located  within  a  city   with  a  population  of  fifty  thousand  or  more  shall be exempt from   taxation.
NY Real Prop Tax L § 485-D (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 485-D - Water-Works Corporations.

§  485-d.  Water-works  corporations. Real property situated in a city   with a population  of  one  million  or  more  owned  by  a  water-works   corporation subject to the provisions of the public service law and used   exclusively  for  the  sale,  furnishing  and  distribution of water for   domestic, commercial and public purposes, shall be wholly  or  partially   exempt  from  taxation  provided that the local legislative body of such   city within which such property  is  situated  adopts  a  local  law  so   providing.
NY Real Prop Tax L § 486 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 486 - Non-Profit Medical and Dental Indemnity, or Hospital Service Corporations.

§  486.   Non-profit medical and dental indemnity, or hospital service   corporations.   Real property  owned  by  a  medical  expense  indemnity   corporation,  dental  expense  indemnity corporation or hospital service   corporation shall be entitled to the exemption provided in the insurance   law.
NY Real Prop Tax L § 486-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 486-A - Non-Profit Corporations Operating as Health Maintenance Organizations.

§  486-a.    Non-profit  corporations  operating as health maintenance   organizations.   Real property owned  by  a  not-for-profit  corporation   operating as a health maintenance organization subject to the provisions   of  article forty-four of the public health law and used exclusively for   its corporate purposes shall be exempt from taxation.
NY Real Prop Tax L § 487-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 487-A - Exemption From Taxation of Conservation Improvements to Certain Residential Premises.

§  487-a.  Exemption  from  taxation  of  conservation improvements to   certain residential premises. Insulation and other  energy  conservation   measures  hereafter added to one, two, three or four family homes, which   qualify for (a) financing under a home  conservation  plan  pursuant  to   article VII-A of the public service law, or (b) any conservation related   state  or  federal  tax  credit  or  deduction  heretofore  or hereafter   enacted, shall be exempt from real  property  taxation  and  special  ad   valorem  levies  to the extent of any increase in value of such homes by   reason of such addition.
NY Real Prop Tax L § 488 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 488 - Retirement Systems.

§ 488.  Retirement systems. Real property owned by a retirement system   shall be entitled to the exemption provided in the insurance law.
NY Real Prop Tax L § 489-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-A - Railroad Real Property of Intrastate Railroad Companies 489-A - Legislative Declaration.

§  489-a.   Legislative declaration.   It is hereby found and declared   that continued operation of railroads in the state  and  improvement  of   their service and facilities are essential to the commerce, defense, and   general welfare of the people of the state; that the financial condition   of railroads in the state has deteriorated in recent years to the extent   that  it  now  constitutes  a  serious  threat  to continuation of vital   operations; that this condition is the result, among  other  things,  of   competition from other forms of transportation, increased costs, and the   incidence  of taxation; that the consequences of these developments have   been a loss of commerce, a decrease in employment,  and  a  decrease  in   service  rendered  by  railroads; that the reversal of these trends is a   matter of public concern; that it is in the public interest  to  enhance   the  ability of railroads to continue their operations and improve their   service under private enterprise; that the real property tax  burden  on   railroads  in  the  state does not fluctuate in accordance with earnings   and generally cannot be readily  passed  on  to  users  of  the  service   because of the industry's economic position; that substantial tax relief   will  help  strengthen railroads financially so that they can contribute   their share to the economic well-being of the state; and that  therefore   it  is  the  policy  of the state to grant to the railroads in the state   partial tax exemption in a manner which will grant greater relief to the   railroads that need it more by giving increasingly greater exemptions as   the rate of earnings of a railroad system declines.
NY Real Prop Tax L § 489-B (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-A - Railroad Real Property of Intrastate Railroad Companies 489-B - Definitions.

§  489-b.    Definitions.    When used in this title, unless otherwise   expressly stated:1.  "Assessing unit" means a city, town or village.2.   "Railroad company" means  a  corporation,  joint  stock  company,   association,   partnership,  individual  or  other  person  operating  a   railroad system wholly within the state of New York as a common  carrier   by  rail, including but not limited to a street, surface, underground or   elevated  railroad,  whether  as  owner,  lessee,  mortgagee,   trustee,   receiver or assignee of railroad real property.3.    "Railroad  real  property"  means the land, real estate and real   property (as defined in subdivision twelve of section one hundred two of   this chapter) of a railroad company, which  is  used  by  such  railroad   company  for  transportation  purposes  and  which  is  subject  to real   property taxation except as provided in this  title,  and  includes  (a)   such  property  leased to such railroad company, (b)  such property used   for transportation purposes by such railroad company  under  a  trackage   right  or  other  operating agreement, title to which is in other than a   railroad company, as defined in subdivision  two  of  this  section  and   subdivision  two of section four hundred eighty-nine-bb of this chapter,   (c) such property used or occupied by such railroad  company,  title  to   which  is in the state or in any municipal corporation thereof under any   of the grade crossing elimination acts, and (d) such  tangible  property   of  such  railroad company situated in, upon, under or above any street,   highway, public place or public waters; but does not include  the  value   of any franchise, right or permission to construct, maintain or operate,   in, under, above, on or through, streets, highways or public places.4.    "Subsidized  railraod  real  property"  means  any railroad real   property for which a rail service continuation subsidy is  paid  by  the   United States or the state of New York.5.    "Tax"  or  "taxation"  means  an ad valorem charge or special ad   valorem levy imposed upon real property by or on  behalf  of  a  county,   city, town, village, school district or special district.
NY Real Prop Tax L § 489-C (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-A - Railroad Real Property of Intrastate Railroad Companies 489-C - Assessment of Real Property of Railroads.

§  489-c. Assessment of real property of railroads. 1. The assessor in   each city,  town  and  village  and  in  each  county  having  a  county   department  of  assessment  shall  annually  assess all real property of   railroad companies situated in such city, town, village  or  county,  as   the  case  may be, including all railroad real property of such railroad   companies as defined  in  subdivision  three  of  section  four  hundred   eighty-nine-b  of  this chapter. Where a village has enacted a local law   as provided in subdivision three of section fourteen hundred two of this   chapter, the town or county assessor shall apportion that  part  of  the   railroad  property  assessment applicable to the village for purposes of   the copy of the part of the town or  county  assessment  roll  used  for   village tax purposes.2.  Railroad  real  property  shall  be  separately assessed from real   property of railroad companies not used for transportation purposes  and   subsidized  railroad  real  property  shall  be separately assessed from   other railroad real property. The commissioner  and  railroad  companies   upon request shall furnish the assessor information and data relating to   the  classification  of the real property of railroads as transportation   and non-transportation property and to the identification of  subsidized   railroad real property. Action by assessors under this subdivision shall   not  in any way affect the classification of property or the segregation   of assessments in accordance with section four hundred eighty-nine-p  of   this chapter in connection with the application of railroad ceilings.3.  Railroad  real  property  shall be assessed according to value and   ownership as of the dates specified by subdivision four of section  four   hundred  eighty-nine-e  of this title for the computation of the ceiling   of such property.
NY Real Prop Tax L § 489-E (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2-A - Railroad Real Property of Intrastate Railroad Companies 489-E - Railroad Ceiling.

§  489-e.  Railroad ceiling. For the purpose of determining the extent to which railroad real property shall be  exempt  under  this  title,  a railroad  ceiling  for  the railroad real property other than subsidized railroad real  property  of  each  railroad  company  situated  in  each assessing  unit  shall  be  established  annually by the commissioner as follows:  (1) Determine (a) the system reproduction cost in accordance with  the provisions  of  sections  four  hundred  eighty-nine-f  and four hundred eighty-nine-g of this chapter,  (b)  the  average  railway  earnings  in accordance  with  the  provisions of sections four hundred eighty-nine-f and four hundred eighty-nine-h of this chapter, (c) the  earnings  ratio in  accordance with the provisions of section four hundred eighty-nine-i of this chapter,  (d)  the  exemption  factor  in  accordance  with  the provisions  of  section  four hundred eighty-nine-j of this chapter, and (e) the local reproduction cost in accordance  with  the  provisions  of sections  four  hundred  eighty-nine-f and four hundred eighty-nine-k of this chapter;  (2) Multiply the local reproduction cost by the exemption  factor  and subtract the result thereof from the local reproduction cost; and  (3) Multiply the result of such calculations by the state equalization rate  determined  or  established  in  accordance with the provisions of section four hundred eighty-nine-l of this chapter. The result shall  be the railroad ceiling.  (4)  Determinations  made pursuant to this section shall be based upon the value of the railroad real property as of the  rate  valuation  date and  ownership of such railroad real property as of the thirty-first day of December of the year preceding the year in which the assessment  roll to  which  such  ceiling assessment will apply is filed in the office of the city or town clerk, except that those determinations shall be  based upon ownership as of the thirty-first day of December of the second year preceding  the  date  required  by  law  for  the  filing  of  the final assessment roll for purposes of city assessment  rolls  required  to  be filed between January first and June first inclusive and for all village assessment  rolls. As used in this subdivision, the term "rate valuation date" means the date as of which the full value of taxable real property on  an  assessement  roll  is  estimated  for  purposes  of  the   state equalization  rate  to  be  applied in the establishment of the railroad ceiling.