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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 414: Public housing, publicly assisted housing and limited-profit nursing homes

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 4. Exemptions
  3. Title 1. Public Property

§ 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. Real property owned by a

limited-profit housing company, a limited dividend housing company or a

housing development fund company shall be entitled to the exemption

provided in the private housing finance law, except as otherwise

provided in section four hundred twenty-two of this chapter. Real

property owned by a limited-profit nursing home company shall be

entitled to the exemption provided in the public health law.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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