Title 2 - PRIVATE PROPERTY

Section 420-A - Nonprofit organizations; mandatory class
Section 420-B - Nonprofit organizations; permissive class
Section 420-C - Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or more
Section 421-A - Affordable New York Housing Program
Section 421-B - Exemption of certain private dwellings, multiple dwellings and improvements from local taxation; certain cases
Section 421-C - Exemption of certain new multiple dwellings from local taxation
Section 421-D - [Repealed Effective 7/23/2025] Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation
Section 421-E - Exemption of cooperative, condominium, homesteading and rental projects from local taxation
Section 421-F - Exemption of capital improvements to residential buildings and certain new construction
Section 421-FF - Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twenty-eight thousand based upon the two thousand ten federal census
Section 421-G - Exemption from local taxation of certain multiple dwellings
Section 421-H - [Multiple versions] Exemption of capital improvements to multiple dwelling buildings within certain cities
Section 421-H - [Multiple versions] Exemption of capital improvements to residential buildings
Section 421-I - [Multiple versions] Exemption of capital improvements to multiple dwelling buildings within certain cities (§ 421-I)
Section 421-J - [Multiple versions] Exemption of capital investment in multiple dwelling buildings within certain cities
Section 421-J - [Multiple versions] Exemption of capital improvements to multiple dwelling buildings within certain cities
Section 421-K - Exemption of certain multiple dwellings
Section 421-L - Exemption of capital improvements to residential buildings in certain towns
Section 421-M - Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation
Section 421-N - Exemption of capital improvements to multiple dwelling buildings within certain cities
Section 421-O - [Multiple versions] Exemption of capital improvements to multiple dwelling buildings within certain cities (§ 421-O)
Section 421-P - [Multiple versions] Exemption of newly-constructed or converted rental multiple dwellings
Section 421-P - [Multiple versions] Exemption of capital improvements to residential new construction involving the creation of accessory dwelling units
Section 421-PP - Exemption of newly converted or constructed fully income restricted rental multiple dwellings
Section 422 - Not-for-profit housing companies
Section 423 - Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract
Section 424 - Institute of arts and sciences
Section 425 - School tax relief (STAR) exemption
Section 425-A - Abatement of county taxes in special assessing units
Section 426 - Opera houses
Section 427 - Performing arts buildings
Section 428 - Fraternal organizations; entire net income for education and relief of members
Section 429 - Real property used for professional major league sports
Section 430 - Interdenominational centers
Section 432 - Theatrical corporations created by act of congress
Section 434 - Academies of music
Section 436 - Officers of religious denominations
Section 438 - Trustees of a hospital, playground and library; hospital for benefit of a city
Section 440 - Infant homes
Section 442 - Soldiers monument corporations
Section 444 - Historical societies
Section 444-A - Historic property
Section 446 - Cemeteries
Section 450 - Agricultural societies
Section 452 - Veterans organizations
Section 454 - Indians
Section 455 - Exemption option
Section 456 - Municipal railroads
Section 457 - Exemption for first-time homebuyers of newly constructed homes
Section 458 - Veterans
Section 458-A - Veterans; alternative exemption
Section 458-B - Exemption for Cold War veterans
Section 458-C - Improvements to property of severely injured members of the armed forces of the United States
Section 459 - Persons who are physically disabled
Section 459-A - Improvements to property made pursuant to the Americans with Disabilities Act of 199
Section 459-B - Physically disabled crime victims
Section 459-C - Persons with disabilities and limited incomes
Section 460 - Clergy
Section 462 - Religious corporations; property used for residential purposes
Section 464 - Incorporated associations of volunteer firefighters
Section 466 - Volunteer firefighters and fire companies in villages
Section 466-A - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain counties
Section 466-A - [Multiple versions] Volunteer firefighters and volunteer ambulance workers
Section 466-B - [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain additional counties
Section 466-C - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county (§ 466-C)
Section 466-C - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain counties (§ 466-C)
Section 466-C - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; exemption
Section 466-D - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county (§ 466-D)
Section 466-D - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers
Section 466-D - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain counties
Section 466-E - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county (§ 466-E)
Section 466-F - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county (§ 466-F)
Section 466-F - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain counties
Section 466-F - [Multiple versions] [Repealed Effective 12/9/2025] Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
Section 466-G - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county (§ 466-G)
Section 466-H - [Multiple versions] [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county
Section 466-H - [Multiple versions] [Repealed Effective 12/9/2025] Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
Section 466-I - [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain counties
Section 466-J - [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county
Section 466-K - [Repealed Effective 12/9/2025] Volunteer firefighters and volunteer ambulance workers; certain county
Section 466-L - Extension of benefits
Section 467 - Persons sixty-five years of age or over
Section 467-A - Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more
Section 467-B - Tax abatement for rent controlled property occupied by senior citizens or persons with disabilities
Section 467-C - Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizens or persons with disabilities
Section 467-D - Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual
Section 467-E - Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooperative form of ownership in a city having a population of one million or more
Section 467-F - Protective and safety devices tax abatement
Section 467-G - Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city having a population of one million or more
Section 467-H - Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city having a population of one million or more
Section 467-I - Real property tax abatement
Section 467-J - Exemption for certain residential properties located in certain counties
Section 467-K - [Multiple versions] Senior citizen longtime resident exemption
Section 467-K - [Multiple versions] Exemption for certain residential property required to participate in the federal flood insurance program
Section 467-L - Rebate for owners of certain real property in the city of New York
Section 467-M - Exemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more
Section 468 - Fire patrol and salvage corps
Section 469 - Assessment exemption for living quarters for parent or grandparent
Section 470 - Exemption for improvements to real property meeting certification standards for green buildings
Section 472 - Pharmaceutical societies
Section 474 - Dental societies
Section 476-A - Railroad passenger stations
Section 477 - Tax exemption for industrial waste treatment facilities
Section 477-A - Tax exemption for air pollution control facilities
Section 478 - Tax exemption for off-street parking facilities providing underground shelters
Section 479 - Fallout shelter facilities
Section 480 - Forest and reforested lands
Section 480-A - Taxation of forest land
Section 481 - Taxation of land used for agricultural production
Section 482 - Quarantined lands
Section 483 - Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
Section 483-A - Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
Section 483-B - Historic barns
Section 483-C - Temporary greenhouses
Section 483-D - Farm or food processing labor camps or commissaries
Section 483-E - Anaerobic digestion facilities
Section 484 - Urban redevelopment corporations and companies
Section 485 - Nuclear powered electric generating facilities
Section 485-A - Residential-commercial urban exemption program
Section 485-B - Business investment exemption
Section 485-C - Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons
Section 485-D - Water-works corporations
Section 485-E - Empire zone exemption
Section 485-F - Banking development districts
Section 485-G - Infrastructure exemption
Section 485-H - Residential investment exemption; certain cities
Section 485-I - [Multiple versions] Residential investment exemption; certain school districts
Section 485-I - [Multiple versions] Residential investment exemption; certain cities
Section 485-J - [Multiple versions] Residential property improvement exemption; certain cities
Section 485-J - [Multiple versions] Residential investment exemption; certain cities (§ 485-J)
Section 485-J - [Multiple versions] Residential investment exemption; certain cities and school districts
Section 485-K - Residential investment exemption; certain school districts
Section 485-L - [Multiple versions] Residential property improvement; certain towns
Section 485-L - [Multiple versions] Residential investment exemption; certain school districts
Section 485-M - [Repealed]
Section 485-N - [Repealed Effective 9/23/2027] Residential-commercial exemption program
Section 485-O - New residential property exemption; certain cities
Section 485-P - [Repealed Effective 12/31/2026] Economic transformation area exemption
Section 485-Q - Residential investment exemption; certain cities
Section 485-R - Residential redevelopment inhibited property exemption; certain cities
Section 485-S - [Multiple versions] Residential reassessment exemption (§ 485-S)
Section 485-S - [Multiple versions] Mixed use exemption program for villages
Section 485-T - Owner occupied residential property exemption program
Section 485-U - Class one reassessment exemption
Section 485-V - [Multiple versions] Residential revaluation exemption
Section 485-V - [Multiple versions] Residential and mixed-use investment exemption; certain cities and school districts
Section 485-W - [Expires Effective 8/17/2032] Newly constructed single-family and multi-family residential exemption; certain villages
Section 485-X - Affordable neighborhoods for New Yorkers tax incentive
Section 486 - Non-profit medical and dental indemnity, or hospital service corporations
Section 486-A - Non-profit corporations operating as health maintenance organizations
Section 487 - Exemption from taxation for certain energy systems
Section 487-A - Exemption from taxation of conservation improvements to certain residential premises
Section 488 - Retirement systems
Section 488-A - Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy
Section 489 - Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards; abatement