Property Tax Exemptions for Governments and Foreign Countries

Property owned by New York City, New York State, the Federal government and foreign governments is entitled to a property tax exemption. The property of foreign governments must be used only for the purpose of maintaining offices or living quarters. If the property is only partially used for purposes that qualify for a tax exemption, it will receive a partial exemption.

Eligibility
Title to the property must be held in the name of the City, State, Federal or foreign government. A United Nations Ambassador or Minister of similar rank may also hold title. A copy of the most recent deed to the property is required. For international organizations:

  • A copy of the organization’s Certificate of Incorporation or similar document showing its relationship and current status with the United Nations.
  • A copy of any Special Treaty or Agreement with the United States government highlighting any sections relating to real property taxation.

Forms and Reports
Submit a separate application for each property
Download Foreign Government Application