New York Real Property Tax Law Section 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.


Last modified: February 3, 2019