reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 400 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 400 - United States.

§  400.   United States.  1.  Real property owned by the United States   shall be exempt from taxation, except as otherwise provided by the  laws   of the United States.2.  Real property occupied exclusively or in part by the United States   pursuant to the provisions of the public buildings purchase contract act   of  nineteen hundred fifty-four (Public Law 519, 83rd Congress) 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, during the period  that  the  United  States  is   required  to  make  reimbursement  for  taxes  payable on such property,   provided that the United States enters into an agreement  or  agreements   with  the municipal corporation or corporations in which such properties   are located, whereby it will undertake to pay a fair and reasonable  sum   annually  on such property as taxes.  Where a part of the property is so   occupied by the United States, such part only shall be  exempt  and  the   remainder  thereof  shall  be  subject  to  taxation, special ad valorem   levies and special assessments.   The sums  received  by  any  municipal   corporation pursuant to this subdivision shall be devoted to purposes to   which taxes may be applied.
NY Real Prop Tax L § 402 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 402 - United States or State Property Held Under Contract of Sale.

§  402.   United States or state property held under contract of sale.   1.  Whenever the legal title of real property is in the  United  States,   or  in  the  state  of  New  York, but the use, occupation or possession   thereof is in a person, partnership, association or corporation under  a   contract  of  sale  or  other  agreement  whereby a right to acquire the   premises through an option, a first privilege  or  a  first  refusal  is   granted, or whereby upon one or more payments the legal title thereto is   to  be  or  may  be acquired by such person, partnership, association or   corporation, his or its interest in such real property shall be assessed   and taxed as real property and shall be entered in the  assessment  roll   in  the  same  manner  as  if  such  person, partnership, association or   corporation held the legal  title  to  such  property,  except  for  the   addition  to  the  description  of  the words "interest under contract",   "interest under option", or other appropriate words descriptive  of  the   interest  in  the property so assessed.  Such assessment shall be at the   full value of such interest.2.   The assessors shall add  to  the  assessment  roll  opposite  the   description  of  any  such  interest  a  notation  stating that the real   property itself so owned by the United States, or by the state,  is  not   to be taxed.  Every notice of sale or other process and every conveyance   or other instrument affecting the title to any such property, consequent   upon  the  non-payment  of  any such tax, shall contain a statement that   such legal title is not sold or to be sold or affected.3.   The classification of such interest  as  real  property  for  the   purposes  of  taxation  under  this chapter shall not be affected by any   provision of the contract or agreement under which the same is held.
NY Real Prop Tax L § 404 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 404 - State of New York.

§  404.    State of New York.  1.  Real property owned by the state of   New York or any department or agency thereof, including but not  limited   to  real  property  described  in  subdivisions  two  and  three of this   section, whether heretofore or hereafter acquired or constructed, is and   shall be deemed to have been and to 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,  except  as   otherwise provided in title two of article five of this chapter.2.    Real  property owned by the New York state employees' retirement   system acquired or constructed pursuant  to  subdivision  h  of  section   thirteen  of the retirement and social security law shall be exempt from   taxation.3.  Real property owned by the New  York  state  teachers'  retirement   system  acquired or constructed pursuant to subdivision eight of section   five hundred eight of the education law shall be exempt from taxation.
NY Real Prop Tax L § 408 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 408 - School Districts and Boards of Cooperative Educational Services.

§   408.  School  districts  and  boards  of  cooperative  educational   services.   Notwithstanding any limitation  contained  in  section  four   hundred  six  of  this  chapter,  all  real  property  owned by a school   district  or  board  of  cooperative  educational   services   and   all   improvements  thereon  leased  by such a district or board provided that   such leased improvements are used for educational purposes and provided,   further, that such lease provides that such district or board is  liable   for  all  taxation,  special  ad  valorem levies and special assessments   levied upon such improvements 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 § 410 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 410 - Special Districts.

§ 410.  Special districts.  Real property owned by a special district,   or  the  property owners therein, within its boundaries used exclusively   for the purpose for which such district was established 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,  except  as  otherwise  provided  in  section two hundred   seventy-two of the county law.
NY Real Prop Tax L § 410-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 410-A - Special Districts.

§  410-a.    Special  districts.    Real  property  owned by a special   district, or the  property  owners  therein,  not  within  its  district   boundaries which is used as a sewage disposal plant or system, including   necessary  connections  and  appurtenances,  or real property owned by a   special district used as a water plant, pumping station, water treatment   plant, or reservoir, including necessary connections and  appurtenances,   shall  be  wholly  or  partially  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,  by  any  municipal   corporation  in  which  located,  providing  the governing board thereof   shall so agree in writing.
NY Real Prop Tax L § 410-B (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 410-B - Special Water Districts.

§  410-b.  1.  Special water districts. Real property in the county of   Oswego owned by a  special  water  district,  not  within  its  district   boundaries  and  used  as  a  pumping  station,  water  treatment plant,   pipeline and/or  reservoir,  including  all  necessary  connections  and   appurtenances, for purposes of drawing water from Lake Ontario, shall be   wholly  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 if: (a) such special district makes available to   customers within the county of Oswego at least  twenty-five  percent  of   the  water  drawn  from  Lake  Ontario; (b) the municipal corporation in   which such property is situated  shall  use  or  shall  have  created  a   special  assessment  district to use water from any of the facilities of   said special water district; and (c) said special water  district  makes   water  available  to  any users in such municipal corporation or special   assessment district at the same rate as  it  is  supplied  in  the  said   special  water  district to users in the municipal corporation where the   said special water district's pipeline first enters  the  special  water   district.  As used herein, "rate" shall include all user charges and any   charges imposed upon real property by the special water district for the   cost of capital improvements.2.  Real property in the county of Cayuga owned  by  a  special  water   district,  not  within its district boundaries and used or to be used as   or for  a  pumping  station,  water  treatment  plant,  pipeline  and/or   reservoir,  including  all  necessary connections and appurtenances, for   the purpose of supplying or drawing water from Lake  Ontario,  shall  be   wholly  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 if: (a) at any time hereafter, such special water   district,  at the request of the county of Cayuga, supplies to customers   within the county of Cayuga water drawn from Lake Ontario, and (b)  said   special  water  district  makes  such water available to users in Cayuga   county at the same  rate  as  it  is  supplied  to  users  in  the  most   northwesterly  town  located within said special water district. As used   herein, "rate" shall include all user charges and  any  charges  imposed   upon real property by the special water district for the cost of capital   improvements.
NY Real Prop Tax L § 412 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 412 - Public Authorities.

§ 412.  Public authorities.  Real property owned by public authorities   enumerated  in  the  public  authorities  law  shall be entitled to such   exemption as may be provided therein.
NY Real Prop Tax L § 412-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 412-A - Industrial Development Agencies.

§ 412-a. Industrial development agencies. 1. Real property owned by or   under the jurisdiction, supervision or control of industrial development   agencies  enumerated  in  the general municipal law shall be entitled to   such exemption as may be provided therein.2. Application for such exemption must be made by the agency on a form   prescribed by the commissioner and shall be filed in the office  of  the   assessor  on  or before the appropriate taxable status date for the year   in which the exemption is first claimed. At such time,  copies  of  such   application  shall  be mailed or delivered to the chief elected official   of each school district, city, county, town and village within which the   project is located. Such application shall include  an  extract  of  the   terms  of any agreement relating to the project. No application shall be   required in subsequent years unless  the  terms  of  the  agreement  are   modified or changed.
NY Real Prop Tax L § 412-B (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 412-B - Industrial Development Agency Railroad Property.

§  412-b.  Industrial  development  agency railroad property. Railroad   real property owned by or under the jurisdiction, supervision or control   of an industrial development agency enumerated in the general  municipal   law which is leased by such agency to a railroad company shall be exempt   from  taxation  to the extent provided in the general municipal law, and   from special ad valorem levies and special  assessments  to  the  extent   that  the  assessed  valuation  of  such  property  exceeds the railroad   ceiling of such property determined  in  accordance  with  the  earnings   ratio  as  prescribed  in  title  two-A  or  two-B of this article on an   assessment  roll  finally  completed  and  filed  in  nineteen   hundred   eighty-nine.  For  assessment  rolls  completed and filed after nineteen   hundred eighty-nine, the assessor may  adjust  the  assessment  of  such   property  to  account  for  either physical changes to the property or a   change in the level of assessment as  determined  by  the  commissioner.   However,  following  a  revaluation or update, the assessor shall assess   such property without regard to the restrictions of this section.
NY Real Prop Tax L § 414 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 414 - Public Housing, Publicly Assisted Housing and Limited-Profit Nursing Homes.

§  414.   Public housing, publicly assisted housing and limited-profit   nursing homes.  Real property owned by a municipal housing authority and   "war  demobilization  emergency  housing"  shall  be  entitled  to   the   exemption  provided in the public housing law.  Real property owned by a   limited-profit housing company, a limited dividend housing company or  a   housing  development  fund  company  shall  be entitled to the exemption   provided in  the  private  housing  finance  law,  except  as  otherwise   provided  in  section  four  hundred  twenty-two of this chapter.   Real   property owned  by  a  limited-profit  nursing  home  company  shall  be   entitled to the exemption provided in the public health law.
NY Real Prop Tax L § 416 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 416 - United Nations.

§  416.  United Nations.  Real property owned by the United Nations or   of any world-wide international organization of which the United  States   shall  be  a  member  and  which  shall be established and shall provide   international agencies in order  to  maintain  international  peace  and   security,   develop   friendly   relations  among  nations  and  achieve   international  cooperation  in  solving  international  problems  of  an   economic,  social,  cultural or humanitarian character, by taking action   which includes effective collective  measures  for  the  prevention  and   removal  of  threats to peace, for the suppression of acts of aggression   or other breaches of the peace and for the bringing  about  by  peaceful   means,   and   in   conformity   with  the  principles  of  justice  and   international law, of the  adjustment  or  settlement  of  international   disputes  or  situations  which  might  lead  to  a breach of the peace,   exclusively used for the purpose of establishing and maintaining thereon   headquarters for offices and for places of assembly for carrying on  the   functions  of  United  Nations  or  other  such world-wide international   organization shall be exempt from taxation, special  ad  valorem  levies   and  special  assessments.  The  exemption granted by this section shall   continue with respect to such real property as long as  it  remains  the   property   of   the  United  Nations  or  any  world-wide  international   organization as herein described and is used exclusively for the purpose   of maintaining thereon headquarters for offices and places  of  assembly   for  carrying  on the functions of the United Nations or such world-wide   international organization, and no longer. Any  building,  each  portion   thereof,  and  the  land  on  which such building is constructed, to the   extent and from time to time constituting  part  or  all  of  the  reuse   project  defined  in  chapter  three  hundred  forty-five of the laws of   nineteen  hundred  sixty-eight,  shall  be  exempt  from  real  property   taxation,  provided  that  in  connection  with  such  reuse project, an   agreement shall be entered into with the city of New York providing  for   payments  in  lieu  of  property taxes with respect to any space in such   reuse project that is not used for carrying  on  the  functions  of  the   United   Nations   and  is  not  used  for  purposes  that  satisfy  the   requirements for exemption  from  taxation  under  either  section  four   hundred eighteen or section four hundred twenty-a of this article.
NY Real Prop Tax L § 418 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 1 - Public Property 418 - Foreign Governments.

§  418.    Foreign  governments.    1.    Real  property  of a foreign   government which is a member of the United  Nations  or  any  world-wide   international organization as defined in section four hundred sixteen of   this  chapter,  the  legal  title  to  which  stands in the name of such   foreign government or the principal resident representative or  resident   representative  with  the rank of ambassador or minister plenipotentiary   of  such  foreign  government  to  the  United  Nations  or  other  such   world-wide international organization, used exclusively for the purposes   of maintaining offices or quarters, for such representatives, or offices   for  the  staff  of such representatives, shall be exempt from taxation,   except levies made on  a  city-wide  or  borough-wide  basis  which  are   collectible with the real property tax, and special ad valorem levies to   the  extent provided in section four hundred ninety of this chapter.  If   a portion only of  any  lot  or  building  of  any  such  government  or   representative  is  used  exclusively for the purposes herein described,   then such portion only shall  be  exempt  and  the  remainder  shall  be   subject  to  taxation unless otherwise exempt from taxation by law.  The   exemption granted by this section shall apply to taxes which become  due   and payable after the date such property is used for the purposes herein   stated,  and  shall continue with respect to such property as long as it   remains the property of such government and is  used  for  the  purposes   herein stated and no longer.2.    If  at  any  time  (a)  special  ad  valorem  levies  or special   assessments levied against the property or (b) taxes with respect to the   taxable portion of the property, if any, are in arrears,  the  exemption   granted herein shall not apply until the arrears are fully paid.
NY Real Prop Tax L § 421-D (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 421-D - Exemption of Multiple Dwellings Financed by the New York State Housing Finance Agency From Local Taxation.

* §  421-d.  Exemption  of multiple dwellings financed by the New York state  housing  finance  agency  from  local  taxation.  1.  The   local legislative  body  of  any  city, town or village having a population of less than one million is hereby authorized and empowered  to  adopt  and amend  a  local  law  to  provide  that any new or rehabilitated housing development, as defined in section  forty-two  of  the  private  housing finance  law,  subject  to  a  mortgage,  the loan for which was made or financed by notes, bonds or other obligations  of  the  New  York  state housing  finance  agency,  the interest on which is exempt from taxation pursuant to the Internal Revenue Code of 1954,  as  amended,  after  the adoption  of such local law shall be exempt from taxation as provided by such local law.   2. (a) Such local law may provide that such eligible property shall be exempt from all taxes imposed  by  a  municipal  corporation,  including those  imposed  by or on behalf of a school district, other than special assessments and  special  ad  valorem  levies,  during  construction  or rehabilitation, but for no longer than three years.  (b)  Such  local law may also provide that the eligible property shall be exempt upon the conclusion of  the  exemption  period  authorized  by paragraph  (a)  of  this  subdivision,  for  as  long as construction or rehabilitation continues and, thereafter, for so long as  such  mortgage is  outstanding  and  the  housing  development,  as  defined in section forty-two of the private housing finance law, is  used  for  residential unit   purposes;   provided,  that  the  exemption  authorized  by  this subdivision shall be for a period not to exceed  fifteen  years  in  the aggregate  after the conclusion of the exemption authorized by paragraph (a) of this subdivision, and shall not exceed the following limitations: three years of full exemption, followed by three years of exemption from eighty percent of the assessed value of such property, followed by three years of exemption from sixty percent of  the  assessed  value  of  such property, followed by three years of exemption from forty percent of the assessed  value  of  such property, followed by three years of exemption from twenty percent of the assessed value of such property; and provided that taxes shall be paid during any such period after the taxable status date  immediately  following   the   completion   of   construction   or rehabilitation at least in the amount of the taxes paid on such land and improvements  thereon  during the fiscal year preceding the commencement of such construction or rehabilitation and that the exemption from taxes shall not be availed of concurrently under any other law.   * NB Repealed July 23, 2023
NY Real Prop Tax L § 421-E (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 421-E - Exemption of Cooperative, Condominium, Homesteading and Rental Projects From Local Taxation.

§  421-e.  Exemption  of  cooperative,  condominium,  homesteading and   rental projects from local taxation. The local legislative body  of  any   city,  town  or  village is hereby authorized and empowered to adopt and   amend a local  law  to  provide  that  any  cooperative,    condominium,   homesteading  or rental project which receives payments, grants or loans   pursuant to article eighteen of the private housing finance law  or  any   new  construction  project  which  receives  payments,  grants  or loans   pursuant to article nineteen of the private housing finance law shall be   exempt from taxation as provided in such local law. Such local  law  may   provide  that  such  eligible  property  shall be exempt from all or any   portion of the taxes imposed by a municipality, including those  imposed   by  a school district, other than assessments for local improvements for   a period not to exceed twenty years in the aggregate after  the  taxable   status date immediately following the completion thereof, calculated not   to  exceed  the  following  exemptions:  twelve  years of full exemption   followed by two years of exemption from eighty percent of such taxation,   followed by two years of exemption from sixty percent of such  taxation,   followed  by two years of exemption from forty percent of such taxation,   followed by two years of exemption from twenty percent of such taxation;   provided that the tax exemption authorized by this section shall  be  in   addition  to any other tax exemption or abatement authorized by law, and   provided further, however, that in the event a cooperative, condominium,   homesteading or rental project ceases to  be  subject  to  one  or  more   provisions  of  article  eighteen  of  the  private  housing finance law   pursuant to the provisions of paragraph  (c)  of  subdivision  six-a  of   section  eleven  hundred  two  of such law, any tax exemption authorized   pursuant to this section with respect to the eligible property  of  such   project shall terminate.