Properties owned by New York City, New York State, the Federal Government and the Public Authorities are exempt from property tax based on various State laws, and may be exempt from other charges as well.
Government entities are not required to submit an application for exemption; it is sufficient to notify the NYC Department of Finance’s Government Exemption unit, by correspondence, provided that the entity is listed as the owner of record in ACRIS. In all other cases, the entity will have to supply proof of ownership. Additional documentation may be required to determine use of the property.
Property owned by a foreign mission may be entitled to a property tax exemption for all or a portion of that property, provided that several requirements are satisfied.
The U.S. Department of State (DOS) has the sole authority to determine a foreign mission’s entitlement to an exemption from real estate taxes, predicated upon ownership of property, reciprocity, and the property’s authorized use for diplomatic or consular purposes.
Pursuant to section 4305 of the Foreign Missions Act (22 U.S.C. § 4305), all foreign missions are required to notify and to obtain approval from DOS prior to finalizing any acquisition or disposition of properties in the United States. Absent DOS approval, foreign missions are advised that their properties will not enjoy an exemption.
Once DOS receives notification of the deed transfer, and if DOS determines that the property is eligible for exemption from annual property taxes on the basis of reciprocity and the property’s authorized use for diplomatic or consular purposes, it will instruct the NYC Department of Finance’s Government Exemption unit to authorize an exemption from annual property taxes. In some cases, DOS will recertify the authorization on an annual basis.
The address for the NYC Department of Finance Government Exemption Unit is:
NYC Department of Finance
Government Exemption Unit
59 Maiden Lane, 22nd Floor
New York, NY 10038