reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More › 350 - Applicability.

§  350. Applicability. The provisions of this title shall apply to any
  city having a population of five million or more inhabitants.  The  term
  "city", as used in this title, shall mean any such city.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More › 352 - Minimum Qualification Standards for Assessors and Appraisal Personnel.

§  352.  Minimum  qualification  standards for assessors and appraisal
  personnel. The commissioner shall establish for  cities  to  which  this
  title  applies  minimum  qualification standards for appointments to the
  positions of (a) chief or inferior assessor and (b) other administrative
  positions  having  professional  appraisal  duties   relating   to   the
  assessment  of  real  property  for purposes of taxation. Such standards
  shall  be  set  forth  in  rules  and  regulations  promulgated  by  the
  commissioner.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More › 356 - Certification as Eligible for the Position of Assessor.

§  356. Certification as eligible for the position of assessor. 1. Any
person who is not an assessor may  be  certified  as  eligible  for  the
position of assessor where such person:
(a)  meets  the  minimum  qualification  standards  prescribed  by the
commissioner for such  purpose  and  successfully  completes  the  basic
course  of  training  and passes an examination demonstrating successful
completion of such course prescribed by the commissioner;
(b) meets the  minimum  qualification  standards  established  by  the
commissioner for appointed assessors and passes an examination conducted
by the commissioner for this purpose; or
(c) possesses a professional designation as described in paragraph (b)
of  subdivision  three of section three hundred fifty-four of this title
and the commissioner, in its discretion, waives any of  the  courses  of
training or examination.
2.  Such  certification shall specify that such person is eligible for
the position of  assessor  in  accordance  with  the  classification  of
assessing  units established by the commissioner pursuant to subdivision
one of section three hundred fifty-four of this title. Certification  as
eligible  for  the  position  of assessor shall be for a period of three
years and may be renewed after the expiration of  this  period  with  or
without  examination  in  accordance with regulations established by the
commissioner. Upon request by an assessing unit, the commissioner  shall
provide  a  list of candidates certified as eligible for the position of
assessor pursuant to this section.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More › 358 - Failure to Obtain or Maintain Certification.

§   358.   Failure   to  obtain  or  maintain  certification.  1.  The
commissioner shall conduct a hearing upon notice to the  chief  assessor
and the clerk of the city for which the assessor serves, such hearing to
be  conducted  within  the  city  where the assessing unit is located no
later than thirty days after delivery of such notice, where  it  appears
that an assessor has failed:
(a)  within  the applicable period to file, with the clerk of the city
for which the assessor serves, a certificate of the commissioner stating
that he or she has fulfilled the requirements of section  three  hundred
fifty-four of this title; or
(b)  to  file,  with  the  clerk of the local government for which the
assessor serves, a temporary  certificate  as  provided  in  subdivision
three of this section.
2. If, after such hearing, the commissioner finds that an assessor has
failed   to  comply  with  any  applicable  requirements  as  stated  in
subdivision one of this section, the appointment of that assessor  shall
be revoked.
3.  In  the event that an assessor shall have been unable to enroll in
or complete any course of continuing training and education for  reasons
beyond  his  or  her control and, as a result thereof, is not certified,
the commissioner may issue a temporary certificate which will enable the
assessor to continue in office pending completion of such course at  the
earliest  date  when  such  course is next available as specified by the
commissioner. Such temporary certificate shall be filed with  the  clerk
of  the city for which the assessor serves and shall permit the assessor
to continue in office  for  the  period  set  forth  therein.  Upon  the
expiration  of  such  temporary  certificate  and  after  a  hearing  as
hereinabove provided, the appointment of an assessor shall be revoked in
the case of an assessor unless the assessor has filed a  certificate  as
hereinabove provided.
4.  In  any  hearing  conducted  pursuant to this section, a statement
signed by the commissioner stating that he or she has  made  a  diligent
search  of the records of the department and has found no record, entry,
or filing of a specified nature, shall be prima facie evidence that  the
records of the department contain no such record, entry, or filing.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More › 360 - City Appraisal Personnel.

§ 360. City appraisal personnel. No person shall be employed by a city
  and   assigned   professional  appraisal  duties  which  relate  to  the
  assessment or adjudication of real property  for  purposes  of  taxation
  unless  he  or she meets the minimum qualification standards established
  by the commissioner. Such appraisal personnel shall  attend  courses  of
  training  and education prescribed by the commissioner under this title.
  Notwithstanding the provisions of this section or  any  other  law,  the
  travel  and  other  actual  and  necessary  expenses  incurred  by  such
  appraisal personnel employed in the office of such assessor in attending
  courses of training as required by this section shall be a state  charge
  upon audit by the comptroller.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More › 364 - Inconsistent Laws Inapplicable.

§  364.  Inconsistent  laws  inapplicable.  Provisions of all general,
  special, local or other laws which are inconsistent with the  provisions
  of  this  title  shall  be  inapplicable  to  cities to which this title
  applies, but if not inconsistent shall apply to such cities.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, 2025
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.