Property Tax Exemption for Not-For-Profit (NFP) Organizations

Many types of Not-For-Profit Organizations are eligible for a full or partial property tax reduction.  The property must be used for acceptable exemption purposes, such as educational, medical, or religious, etc. reasons (see list below).

Eligibility
Requirements
Deadlines
Forms & Publications
Additional Information

Eligibility

Ownership: The legal title for the parcel(s) for which exemption is sought must be in the name of the Not-For-Profit applicant.

Type of Organization and Use of the Property: The applicant must be organized in one of the exemptible categories outlined in Sections 420-a, 420-b, 446, and 462 of the NYS Real Property Tax Law.

• 420(a)
  Charitable
  Educational
  Hospital
  Moral or mental health of men, women or children
  Religious
  
  
• 420(b)
  Bar Association
  Benevolent
  Bible
  Enforcement of Law relating to children or animals
  Historical
  Infirmary
  Library
  Medical Society
  Missionary
  Patriotic
  Public Playground
  Scientific
  Supervised Youth Sportsmanship or Tract
  
  
• 446
  Cemetery
  
  
• 462
  Parsonage
  Manse

An exemption may be sought only for that part of the property used for eligible reasons.  Portions of the property used for commercial purposes or leased to private entities will not receive an exemption.

Land and/or vacant buildings may be eligible if supporting documentation of planned use, or construction in progress is presented.

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Requirements

Applicants must submit the Not-for-Profit Organizations Tax Exemption Application along with the following documents:

1. A copy of the Determination or Ruling Letter. This is needed if the organization is exempt from federal income tax.
   
2. A copy of that application, request or statement and attachments.  This is needed if the organization is not exempt from federal income tax but has applied for exemption.
   

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Deadlines

There is no deadline to file an initial application.

Renewal forms will not be required for the tax year beginning on July 1, 2009 for properties currently receiving Not-for-Profit, Full or Partial exemptions.

For those currently receiving Not-for-Profit Contemplated Use, i.e., planned changes exemptions: Renewal forms must be filed by January 30th, or next the business day of every calendar year. 

Forms & Publication

Exemption from Real Estate Taxation for Property Owned by Nonprofit Organizations Application
 Download Form (287k)

Renewal Form Not-For-Profit Full Exemption
 Download Form (37.9k)

Renewal Form Not-For-Profit Partial Exemption
 Download Form (36.9k)

Renewal Form Not-For-Profit Contemplated Use
 Download Form (36.7k)

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Additional Information

Please report use changes for parcels receiving a Not-for-Profit property exemption as soon as they occur.  These include, but are not limited to, the percentage of total square footage rented for commercial purposes.  Also, changing from a tax exempt organization lessee to a commercial (for profit) tenant.  Please mail information regarding property changes to:

NYC Dept. of Finance
Exemptions Unit - NFP (CU)
PO Box 3120
Church Street Station
New York, NY 10008-3120

Not-for-Profit organizations may also be exempt from one or more business income and excise taxes.

See also General Corporation Tax, Hotel Room Occupancy Tax, and Taxicab License Transfer Tax.

If applicant is a religious organization, individual members may qualify for a Clergy Exemption.

Some Not-For-Profit Limited Partnerships or Housing Development Fund Companies (HDFCs) may be eligible for exemptions if they set aside transitional housing for low-income or the homeless.

Contact NYC Department of Housing Preservation and Development.

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