Property Tax Exemptions for Governments and Foreign Countries
Property owned by New York City, NY State and the Federal government is entitled to a property tax exemption.  Property owned by a Foreign government is also exempt. The property must  be used only for the purpose of maintaining offices or living quarters for representatives of that government.

Legal Title
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.

Use
The property must be used for governmental purposes to receive a full exemption. If any portion is used for other purposes, such as commercial stores or public residential rentals, no exemption is granted and the tax will be pro-rated.

Documentation
A copy of the most recent deed to the property

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.

Deadlines
No filing deadline. Applications can be submitted at any time.

Forms
Exemption from Propery Taxation for Property Owned by Foreign Governments.

You must submit a separate application for each Borough, Block and Lot.

Download Foreign Government Application (30k)

Contact Information
Email Foreign Government Policy and Eligibility