{"data":{"id":"us-ny/n.y.-real-property-tax-law-440","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 440","heading":"Infant homes","body":"§ 440.  Infant homes.  Real property owned by any infant home\ncorporation actually dedicated and used by such corporation exclusively\nas a place for the free maintenance, care and recreation of children of\nthe age of six years and under, shall be exempt from taxation, special\nad valorem levies and special assessments.","path":["Real Property Tax Law","Article 4. Exemptions","Title 2. Private Property"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/440","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"1ae411745b3ea3749eaf62c50611ad715c375340a5d5361228b8116acfddf46f","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-438","next":"us-ny/n.y.-real-property-tax-law-442"},"notice":"GroundRules: Original legal text. Not legal advice."}