{"data":{"id":"us-ny/n.y.-real-property-tax-law-414","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 414","heading":"Public housing, publicly assisted housing and limited-profit nursing homes","body":"§ 414.  Public housing, publicly assisted housing and limited-profit\nnursing homes.  Real property owned by a municipal housing authority and\n\"war demobilization emergency housing\" shall be entitled to the\nexemption provided in the public housing law.  Real property owned by a\nlimited-profit housing company, a limited dividend housing company or a\nhousing development fund company shall be entitled to the exemption\nprovided in the private housing finance law, except as otherwise\nprovided in section four hundred twenty-two of this chapter.  Real\nproperty owned by a limited-profit nursing home company shall be\nentitled to the exemption provided in the public health law.","path":["Real Property Tax Law","Article 4. Exemptions","Title 1. Public Property"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/414","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"52c0f6b4a3095fcb68843ac09bccd3c075c481072f231555e6b3e2cee9e30903","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-412-b","next":"us-ny/n.y.-real-property-tax-law-416"},"notice":"GroundRules: Original legal text. Not legal advice."}