New York Real Property Tax Law Title 1 - PUBLIC PROPERTY

• 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....
• 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...
• 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...
• 406 - Municipal Corporations.
  1. Real property owned by a municipal corporation within its corporate limits held for a public use shall be exempt from taxation and exempt from...
• 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...
• 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...
• 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...
• 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...
• 412 - Public Authorities.
  Real property owned by public authorities enumerated in the public authorities law shall be entitled to such exemption as may be provided therein.
• 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...
• 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...
• 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....
• 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...
• 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...

Last modified: February 3, 2019