New York Real Property Tax - Title 1 - § 418 Foreign Governments

Real Property Tax 
    §  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.
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Last modified: February 16, 2014