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.
[back to top]
Requirements
Applicants must submit the Not-for-Profit Organizations Tax Exemption Application along with the following documents:
- A copy of the Determination or Ruling Letter. This is needed if the organization is exempt from federal income tax.
- 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.
[back to top]
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)
[back to top]
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.
[back to top]