2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 452 - Veterans Organizations.

§   452.   Veterans   organizations.  1.  Real  property  owned  by  a
corporation, association or post composed of veterans of the Grand  Army
of  the  Republic, Veterans of Foreign Wars, Disabled American Veterans,
the United Spanish War Veterans, the Jewish War Veterans of  the  United
States,  Inc., Catholic War Veterans, Inc., the American Legion, AMVETS,
American Veterans of World War II, Italian American War Veterans of  the
United  States,  Incorporated,  Masonic War Veterans of the State of New
York,  Incorporated,  Vietnam  Veterans  of  America   and   any   other
corporation or association of veterans of the armed forces of the United
States  in  any  war, actually and exclusively used and occupied by such
corporation, association or post  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.
2. (a) Such real property shall be so exempt although it or a  portion
thereof  is  used  by  another  corporation  or  association  whose real
property would be entitled to an exemption pursuant to  any  section  in
titles  one  or  two of this article except sections four hundred eight,
four  hundred  forty,   four   hundred   sixty-six   or   four   hundred
seventy-eight, if such corporation or association itself owned such real
property,  as  long  as  any  moneys  paid  to  the  owning corporation,
association or post by the  using  corporation  or  association  do  not
exceed  the  amount of carrying, maintenance and depreciation charges of
the property or portion thereof, as the case may be.
(b) If a portion of such real property  is  actually  and  exclusively
used  by  any  person whose real property would not be so entitled to an
exemption, such portion shall be subject to taxation, special ad valorem
levies and special assessments and the remaining portion only  shall  be
exempt  as provided herein subject to the provisions of paragraph (c) of
this subdivision.
(c) The portion of real property which would otherwise be  subject  to
taxation,  special  ad  valorem  levies  and  special  assessments under
paragraph (b) of this subdivision shall be exempt therefrom for purposes
of any municipal corporation in which such property is located  only  if
the  governing  body  of  such  municipal  corporation,  after  a public
hearing, adopts a local law, ordinance or resolution so providing.
3. Real property owned by a soldiers' monument  corporation  organized
pursuant   to  section  fourteen  hundred  five  of  the  not-for-profit
corporation law shall be eligible for full  or  partial  exemption  from
taxation as provided in this section if:
(a)  such  property  is  not  used  in  such  manner as entitles it to
exemption pursuant to section four hundred forty-two  of  this  chapter,
and
(b)  the  membership  of  such  corporation  is  composed of specified
veterans as provided in subdivision one of this section, and
(c)  such  property  is,  notwithstanding  any   provision   of   such
corporation's certificate of incorporation to the contrary, actually and
exclusively  used and occupied by such corporation in a manner otherwise
entitling it to exemption under subdivision one or two of this section.