reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 446 - Cemeteries.

§  446. Cemeteries. 1. Real property actually and exclusively used for
  cemetery purposes shall be exempt from taxation and exempt from  special
  ad valorem levies and special assessments.
2.  In  addition  to the exemption provided in subdivision one of this
  section, unimproved land, which  is  not  presently  used  for  cemetery
  purposes,  but  in  which  interments  are  reasonably and in good faith
  anticipated, shall be exempt from taxation, special  ad  valorem  levies
  and special assessments. An exemption pursuant to this subdivision shall
  be  granted only upon application by the owner of the property on a form
  prescribed 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. The term "cemetery purposes", as used in this  section  shall  mean
  land  and  buildings,  whether  privately or publicly owned or operated,
  used for the disposal or burial of deceased human beings,  by  cremation
  or  in  a grave, mausoleum, vault, columbarium or other receptacle. Such
  term shall also include land and buildings actually used  and  essential
  to the providing of cemetery purposes including, but not limited to, the
  on  site  residence  of a full-time caretaker and a storage facility for
  necessary tools and equipment.
4. No real property shall be entitled to receive an exemption pursuant
  to this section if the owner or operator of such real  property  or  any
  officer,  member  or  employee thereof, shall receive or may be lawfully
  entitled to receive any pecuniary profit from  the  operations  thereof,
  other  than  reasonable  compensation for services performed, or, if the
  ownership or operation is a guise or pretense for directly or indirectly
  making any other pecuniary profit for such owner or operator or for  any
  of its officers, members or employees.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 450 - Agricultural Societies.

§   450.     Agricultural  societies.    Real  property  owned  by  an
  agricultural society and permanently used by it for a  meeting  hall  or
  exhibition grounds 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.  For the purposes  of  this
  section, the Grange Order of the Patrons of Husbandry shall be deemed to
  be an agricultural society.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 454 - Indians.

§  454.  Indians. The real property in any Indian reservation owned by
  the Indian nation, tribe or band occupying them  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 › 455 - Exemption Option.

§  455.  Exemption option. Notwithstanding any provision of this title
  to the contrary, real property owned by one or more persons where one of
  such owners qualifies for a real  property  tax  exemption  pursuant  to
  section  four  hundred  fifty-nine-c or four hundred sixty-seven of this
  title, and  another  of  such  owners  qualifies  for  a  different  tax
  exemption  pursuant  to  such  sections of this title, such owners shall
  have the option of choosing the one exemption which is  most  beneficial
  to such owners. Such owners shall not be prohibited from taking one such
  exemption solely on the basis that such owners qualify for more than one
  exemption and therefore are not eligible for any exemptions.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 456 - Municipal Railroads.

§  456.  Municipal railroads. Real property held and used for railroad
  purposes by any corporation, all of the capital stock of which is  owned
  by  a municipal corporation of this state, 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 › 460 - Clergy.

§  460.  Clergy.  (1) Real property owned by a minister of the gospel,
priest or rabbi of any denomination, an actual resident  and  inhabitant
of  this  state,  who  is  engaged in the work assigned by the church or
denomination of which he or she is a member, or who is unable to perform
such work due to impaired health or is over seventy years  of  age,  and
real  property owned by his or her unremarried surviving spouse while an
actual resident and inhabitant of  this  state,  shall  be  exempt  from
taxation to the extent of fifteen hundred dollars.
(2)  An  exemption  may  be granted pursuant to this section only upon
application by the owner  of  the  property  on  a  form  prescribed  or
approved  by  the  commissioner. The application shall be filed with the
assessor of the appropriate county, city, town or village on  or  before
the taxable status date of such county, city, town or village.
(3)  Notwithstanding  the  provisions  of  this  section  or any other
provision of law, in a city having a population of one million or  more,
applications for the exemption authorized pursuant to this section shall
be  considered timely filed if they are filed on or before the fifteenth
day of March of the appropriate year.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 462 - Religious Corporations; Property Used for Residential Purposes.

§ 462. Religious corporations; property used for residential purposes.
  In  addition  to the exemption provided in section four hundred twenty-a
  of this  article,  property  owned  by  a  religious  corporation  while
  actually  used  by  the  officiating  clergymen  thereof for residential
  purposes shall be exempt from taxation.  An  exemption  may  be  granted
  pursuant  to  this  section  only  upon  application by the owner of the
  property on a form prescribed  or  approved  by  the  commissioner.  The
  application  shall be filed with the assessor of the appropriate county,
  city, town or village on or before  the  taxable  status  date  of  such
  county,  city,  town  or village. Notwithstanding the provisions of this
  section or any other provision of law, in a city having a population  of
  one  million or more, applications for the exemption authorized pursuant
  to this section shall be considered timely filed if they are filed on or
  before the fifteenth day of March of the appropriate year.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 466 - Volunteer Firefighters and Fire Companies in Villages.

§ 466. Volunteer firefighters and fire companies in villages. Upon the
  adoption of a proposition therefor by the qualified voters of a village,
  the  real  property  owned  by  a  volunteer  member of the village fire
  department and the real property owned by any volunteer fire company  in
  the  village  shall  be exempt from taxation for village purposes to the
  extent of five hundred  dollars  in  addition  to  any  other  exemption
  authorized by law.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 466-F*5 - Un-Remarried Spouses of Volunteer Firefighters or Volunteer Ambulance Workers Killed in the Line of Duty.

* § 466-f. Un-remarried spouses of volunteer firefighters or volunteer
  ambulance workers killed in the line of duty. Any local law or ordinance
  adopted  pursuant  to  sections  four  hundred  sixty-six,  four hundred
  sixty-six-a, four hundred sixty-six-b, four  hundred  sixty-six-c,  four
  hundred  sixty-six-d,  or  four hundred sixty-six-e of this title may be
  amended, or a local law, ordinance  or  resolution  may  be  adopted  to
  continue any exemption claimed under such statutes by an enrolled member
  of   an   incorporated  volunteer  fire  company,  fire  department,  or
  incorporated voluntary ambulance  service,  to  such  deceased  enrolled
  member's  un-remarried  spouse  if  such member is killed in the line of
  duty; provided, however, that:
1. such un-remarried spouse  is  certified  by  the  authority  having
  jurisdiction   for   the   incorporated  volunteer  fire  company,  fire
  department  or  incorporated   voluntary   ambulance   service   as   an
  un-remarried spouse of an enrolled member of such incorporated volunteer
  fire  company,  fire  department  or  incorporated  voluntary  ambulance
  service who was killed in the line of duty, and
2. such deceased volunteer had been an enrolled member  for  at  least
  five years, and
3.  such  deceased volunteer had been receiving the exemption prior to
  his or her death.
* NB There are 5 § 466-f's
* NB Repealed December 9, 2025
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 466-H*2 - Un-Remarried Spouses of Deceased Volunteer Firefighters or Volunteer Ambulance Workers.

* §  466-h. Un-remarried spouses of deceased volunteer firefighters or
  volunteer ambulance workers. Any local law or ordinance adopted pursuant
  to sections four  hundred  sixty-six,  four  hundred  sixty-six-a,  four
  hundred sixty-six-b, four hundred sixty-six-c, four hundred sixty-six-d,
  four  hundred  sixty-six-e,  four  hundred  sixty-six-f  or four hundred
  sixty-six-g of this title may be separately amended,  or  a  local  law,
  ordinance  or  resolution  may  be  separately  adopted  to  continue an
  exemption or reinstate  a  pre-existing  exemption  to  an  un-remarried
  spouse  of  a deceased enrolled member of an incorporated volunteer fire
  company, fire department, or incorporated voluntary  ambulance  service;
  provided, however, that:
1.  such  un-remarried  spouse  is  certified  by the authority having
  jurisdiction  for  the  incorporated  volunteer   fire   company,   fire
  department   or   incorporated   voluntary   ambulance   service  as  an
  un-remarried spouse of a deceased enrolled member of  such  incorporated
  volunteer  fire  company,  fire  department  or  incorporated  voluntary
  ambulance service, and
2. such deceased volunteer had been an enrolled member  for  at  least
  twenty years, and
3.  such deceased volunteer and un-remarried spouse had been receiving
  the exemption for such property prior to the death of such volunteer.
* NB There are 2 § 466-h's
* NB Repealed December 9, 2025
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 467-F - Protective and Safety Devices Tax Abatement.

§  467-f. Protective and safety devices tax abatement. 1. Definitions.
As used in this section:
a.  "Eligible  owner"  means  a  person  who  does  not  reside  in  a
residential  unit  and  installed  grab  bars on the walls of shower and
bathtub stalls and adjacent to each  toilet  or  water  closet  in  each
residential  unit  upon a request by a senior citizen or disabled tenant
residing therein or by a tenant residing therein with a  senior  citizen
or disabled person.
b. "Senior citizen" means a person who is at least sixty years of age.
c.  "Disabled  person"  means an individual who provides documentation
indicating that he or she is recognized by any city,  state  or  federal
authority  or  agency  as  having  a  disability which impedes vision or
mobility or who provides medical evidence indicating that he or she  has
a  disability impeding vision or mobility which would benefit him or her
from the installation of the grab bars.
d. "Multiple dwelling unit" means a building in which there is  either
rented,  leased,  let or hired out to be occupied, or is occupied as the
residence or home of two or more occupants living independently of  each
other.
e.  "Commissioner"  means  the commissioner of finance for the city of
New York.
2. A city  with  a  population  of  one  million  or  more  is  hereby
authorized and empowered to adopt a local law or ordinance providing for
an abatement to an eligible owner against taxes imposed on real property
containing  a  multiple dwelling unit as defined herein for fiscal years
beginning on and after the first of July, two thousand seven by  one  of
the following amounts for each installation of a grab bar:
(a)  where  purchase and installation requiring anchoring by screws or
toggles where there is no removal of surface tiles or surrounding facade
within the tub area, an amount not to exceed two hundred fifty  dollars;
or
(b)  where  purchase and installation requiring anchoring that entails
the removal and replacement of surrounding surface tiles and or  facade,
an amount not to exceed four hundred dollars; or
(c)  where  purchase and installation requiring anchoring that entails
the removal and replacement of surface lines and underlayment behind the
removed tiles, an amount not to exceed eight hundred dollars.
3. The commissioner shall be authorized to promulgate rules  necessary
to effectuate the purposes of this section.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 467-I - Real Property Tax Abatement.

§  467-i.  Real  property  tax  abatement.  An eligible building shall
  receive an abatement of real property taxes as provided in this  section
  and the rules promulgated hereunder.
1.  The  amount  of such tax abatement shall be determined pursuant to
  regulations promulgated by the commissioner of the state  department  of
  taxation  and  finance.  The  value  of  such  tax  abatement  shall  be
  determined based upon a formula to be established by the commissioner of
  the state department of taxation and  finance  that  shall  reflect  the
  value of the major capital improvement, the economic loss imposed upon a
  building  owner  as  a  result  of  changes  to  the amortization period
  authorized for major capital improvements pursuant  to  this  title  and
  such   other  factors  as  the  commissioner  may  establish,  including
  appropriate discount rates and time periods.
2. Such tax abatement shall  commence  on  July  first  following  the
  approval  of  an  application  for  tax  abatement  by the department of
  finance on a form prescribed thereby providing the amount of  the  major
  capital  improvement approved by the division and the amount of units in
  the eligible building.
3. Such abatement may not be carried over to any subsequent  tax  year
  and  shall  not  reduce  or be offset by any other tax benefit provided,
  approved or calculated by the city or the state.
4. "Eligible building" shall mean for the purposes of this  section  a
  class  two  building  located  in  a  city of a million or more which is
  subject to either the emergency housing rent control law or to the  rent
  and  rehabilitation  law of the city of New York enacted pursuant to the
  emergency housing rent control law or to the emergency tenant protection
  act of nineteen seventy-four.
5. With  respect  to  administration  of  the  tax  abatement  program
  authorized  in this section, no local agency shall consider or adopt any
  eligibility criteria that are different than those  promulgated  by  the
  state department of taxation and finance.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 467-J - Exemption for Certain Residential Properties Located in Certain Counties.

§  467-j.  Exemption  for  certain  residential  properties located in
  certain counties. 1. After a public hearing, the governing  board  of  a
  county with a population greater than one hundred thousand and less than
  one  hundred  five  thousand  based upon the latest decennial census may
  adopt a local law to grant a partial exemption from taxation and special
  ad valorem levies authorized pursuant to this  section.  Following  such
  adoption,  any  city,  town  or village within such a county may adopt a
  local law and a school district within  such  a  county,  other  than  a
  school  district  subject to article fifty-two of the education law, may
  adopt a resolution to also grant a partial exemption from  taxation  and
  special ad valorem levies authorized pursuant to this section.
2.  The  real  property tax exemption authorized by subdivision one of
  this  section  shall  be  in  an  amount  equal  to  the  latest   state
  equalization  rate  multiplied by the difference between the full resale
  value of such real property  absent  any  restriction  and  the  maximum
  resale  value  of such real property established by such ground lease to
  residential properties located on land owned by a not-for-profit  entity
  and  subject  to  regulatory  restrictions  from federal, state or local
  housing programs  that  provide  grants  or  loans  to  enhance  housing
  affordability  and  subject  to a ground lease or deed restrictions that
  restrict the resale price of such real  property  for  at  least  thirty
  years.
3.  Such exemption shall be granted only upon application by the owner
  or  owners  of  such  real  property  on  a  form  prescribed   by   the
  commissioner.    Such  application  shall  be  filed  annually  with the
  assessor on or before the appropriate taxable status date.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 468 - Fire Patrol and Salvage Corps.

§  468.    Fire  patrol  and  salvage  corps. Real property owned by a
  corporation organized to maintain a fire patrol and  salvage  corps  for
  the  public  benefit,  which property is used exclusively for housing or
  storing property used exclusively for the purpose of  such  fire  patrol
  and salvage corps, shall be exempt from taxation, provided such property
  is  used  and  such service rendered indiscriminately and without charge
  for the public benefit; provided, however, that if a portion only of the
  real property of such a corporation is so used, such  portion  shall  be
  exempt  from  taxation  and  the  remaining  portion shall be subject to
  taxation.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 469 - Assessment Exemption for Living Quarters for Parent or Grandparent.

§  469.  Assessment  exemption  for  living  quarters  for  parent  or
grandparent. 1. A county, city, town, village or school district  acting
through its local legislative body is hereby authorized and empowered to
adopt  and  amend  local  laws,  or  resolutions  in  the case of school
districts, to provide for an exemption from taxation to  the  extent  of
any  increase  in  assessed value of residential property resulting from
the construction or reconstruction of such property for the  purpose  of
providing  living quarters for a parent or grandparent, who is sixty-two
years of age or older. Such exemption shall not exceed (a) the  increase
in  assessed value resulting from construction or reconstruction of such
property, or (b) twenty percent of the  total  assessed  value  of  such
property  as improved, or (c) twenty percent of the median sale price of
residential property as reported in the most  recent  sales  statistical
summary  published  by  the  commissioner  for  the  county in which the
property is located, whichever is less.
2. No such exemption shall be granted unless:
(a) The property  is  within  the  geographical  area  in  which  such
construction or reconstruction is permitted; and
(b)  The  residential  property so constructed or reconstructed is the
principal place of residence of the owner.
3.  Such  exemption  shall  be  applicable  only  to  construction  or
reconstruction  which  occurred subsequent to the effective date of this
section and shall only apply during taxable years during which at  least
one such parent or grandparent maintains a primary place of residence in
such living quarters.
4.  Such  exemption from taxation shall be granted upon an application
made annually, upon a form to be promulgated by the commissioner, by the
owner of such property to the assessor of the  city,  town,  village  or
county having the power to assess property for taxation on or before the
appropriate  taxable  status date of such city, town, village or county.
If the assessor is  satisfied  that  the  property  is  entitled  to  an
exemption pursuant to this section, he shall approve the application and
such  residential improvements shall be exempt from taxation and special
ad valorem levies as provided in this section.
5. For the purposes of this section, the term "parent or  grandparent"
shall  be  deemed  to  include  the  birth  or adoptive grandparents and
parents of the owner or the spouse of the owner.
6. Any conviction of having made any willful false  statement  in  the
application  for  such exemption shall result in the revocation thereof,
be punishable by a civil penalty of not more than  one  hundred  dollars
and  shall disqualify the applicant or applicants from further exemption
for a period of five years.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 472 - Pharmaceutical Societies.

§ 472.  Pharmaceutical societies. 1.  Real property from which no rent
  is  derived  situated  within  a city having a population of one hundred
  seventy-five thousand or more according to the latest federal census and
  owned by an incorporated pharmaceutical society which is  either  wholly
  or  partly  within  such  city, which society has heretofore been or may
  hereafter be authorized and empowered  by  act  of  the  legislature  to
  establish  and  which  has  established  or  may  hereafter establish, a
  college of pharmacy in such city shall be exempt from taxation, provided
  that such property is used exclusively for the purposes of such college,
  and provided  further  that  such  property  shall  be  taxable  by  any
  municipal  corporation within which it is located if the governing board
  of such municipal corporation, after public hearing, adopts a local law,
  ordinance or resolution so providing.  Any such local law, ordinance  or
  resolution  may  be  amended or repealed.  The provisions of subdivision
  six of section four hundred twenty-b of this article shall apply to  any
  such real property.
2.  If any provision of this section or the application thereof to any
  person  or circumstances is held unconstitutional, the remainder of this
  section and the application  of  such  provision  to  other  persons  or
  circumstances shall not be affected thereby.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 474 - Dental Societies.

§  474.    Dental  societies.    Real property from which no income is
  derived situated within a  city  having  a  population  of  one  hundred
  seventy-five thousand or more according to the latest federal census and
  owned  by  a  dental  society  of  any judicial district, which judicial
  district is wholly or partly within  such  city  shall  be  exempt  from
  taxation, provided such property is used exclusively for the purposes of
  such  a dental society, and further provided that such exemption of real
  property for any  society  in  the  first,  second,  tenth  or  eleventh
  judicial districts shall not exceed one hundred thousand dollars, and in
  any  other  judicial  district  affected  thereby shall not exceed fifty
  thousand dollars; and provided  further  that  such  property  shall  be
  taxable  by  any municipal corporation within which it is located if the
  governing board of such municipal  corporation,  after  public  hearing,
  adopts  a  local  law,  ordinance or resolution so providing.   Any such
  local law, ordinance or resolution may be  amended  or  repealed.    The
  provisions  of  subdivision six of section four hundred twenty-b of this
  article shall apply to any such real property.  As used in this  section
  dental  society  shall  mean  exclusively  any  dental society which was
  incorporated under the provisions of chapter one  hundred  fifty-two  of
  the  laws  of  eighteen  hundred  sixty-eight  and  was continued by the
  education law, and by chapters two hundred ninety-four of  the  laws  of
  nineteen  hundred  six,  six  hundred  seventeen of the laws of nineteen
  hundred forty-four, and six hundred ninety-two of the laws  of  nineteen
  hundred sixty-two.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 476-A - Railroad Passenger Stations.

§  476-a. Railroad passenger stations. Each railroad passenger station
  in a city having a population of more than one  million,  including  the
  railroad  passenger  terminal  facilities  used  in connection with such
  passenger station, and the railroad roadway approaches to  such  station
  (including  land,  tracks,  signals,  bridges, tunnels and other roadway
  structures and facilities) situated within five miles of  the  mid-point
  of  such  passenger  station as located on March first, nineteen hundred
  sixty-five, at which not less than seventy-five percent of the passenger
  trains using such station utilized by the railroad  or  railroads  using
  such  station  originate  and terminate at such station, shall be exempt
  from taxation, provided  that  no  portion  of  such  station,  terminal
  facilities,  or  approaches  is  regularly  used in freight service. The
  exemptions provided by the preceding sentence shall  not  apply  to  any
  railroad  for  which the commissioner has, pursuant to the provisions of
  section four  hundred  eighty-nine-i  of  this  chapter,  determined  an
  earnings ratio in excess of two and one-half percent.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 478 - Tax Exemption for Off-Street Parking Facilities Providing Underground Shelters.

§  478.    Tax  exemption  for off-street parking facilities providing
  underground shelters. A city  or  a  village  may  by  local  law,  duly
  enacted,  provide  that any building, whether constructed underground or
  above  ground,  which  is  constructed  for  the  purpose  of  providing
  automobile  parking,  or  any  existing building, not presently used for
  off-street  automobile  parking,  which   is   altered,   remodeled   or
  reconstructed  for  such purpose, and which provides underground shelter
  complying with the provisions of the New York  state  defense  emergency
  act  and  the  plan,  regulations  and orders of the state civil defense
  commission promulgated thereunder shall be exempt from  taxation  for  a
  period  of not to exceed twenty-five years after the taxable status date
  immediately  following  completion  of  such  construction,  alteration,
  remodeling  or  reconstruction; provided, however, that no such building
  shall be exempt  from  taxation  as  herein  provided  unless  (a)  such
  building  has  a  minimum parking capacity of:  in the city of New York,
  two hundred fifty cars; in Buffalo, Rochester, Syracuse,  Utica,  Albany
  and  Yonkers, one hundred fifty cars; and in other cities or villages of
  the state, seventy-five cars and (b) at least seventy-five per centum of
  the total floor area of the building is used exclusively  for  providing
  off-street  parking  for automobiles.  The exemption shall apply only to
  that portion of the building used for such purpose including  an  office
  and  waiting  room  and  shall  not include the land upon which or under
  which such building stands.
No provision of this section shall  be  construed  or  interpreted  as
  affecting  the  validity  of  any ordinance enacted prior to July first,
  nineteen  hundred  sixty-six,  or  actions  taken  thereunder   by   the
  government of any county, city, town or village.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.