Exemption Classification Codes
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1 Exempt Code SDEA Code Description Status VETERAN ACTIVE New Law Veteran ACTIVE New Law Veteran ACTIVE New Law Veteran ACTIVE SER DISABLED VET ACTIVE SENIOR CITIZEN ACTIVE CRIME VICTIMS ACTIVE SCHOOL TAX RELIEF ACTIVE SCHOOL TAX RELIEF ACTIVE DISABLE HOMEOWNER ACTIVE HOUSE OF WORSHIP ACTIVE RELIGIOUS-SCHOOL ACTIVE RELIGIOUS-DORMITORY ACTIVE PARSONAGE ACTIVE RELIGIOUS MISSIONS ACTIVE CLERGY ACTIVE C HOUSING ACTIVE HOSPITAL ACTIVE HEALTH CENTER ACTIVE NURSING HOME ACTIVE Page 1 of 27 05/03/2018
2 RPTL 458 RPTL 458 RPTL 458 RPTL 458 RPTL 458(3) RPTL 467 RPTL 459-b RPTL 425 RPTL 425 RPTL 459C RPTL 462 RPTL 462 RPTL 460 RPTL 420-C Legal Ref Comments Page 2 of 27 05/03/2018
3 11/25/ /25/ /25/ /25/ /25/2013 Updated Page 3 of 27 05/03/2018
4 HOSPITAL STAFF HSG ACTIVE CHARITABLE ACTIVE CHARITABLE ACTIVE CHARITABLE ACTIVE CHARITABLE HOUSING ACTIVE NFP-CONTEMP USE ACTIVE FRATERNAL ORGANIZ ACTIVE MENTAL-MORAL IMPROVE ACTIVE SALVATION ARMY ACTIVE CHARTBLE PHILAN ACTIVE VOL. FIRE CO. ACTIVE PATROL SALVAGE ACTIVE A.L.,VFW,CWV,JWV,ETC ACTIVE MEMORIAL ASSN ACTIVE COLLEGE-UNIVERSITY ACTIVE SCHOOL-ELEM,HS,ACAD ACTIVE STUDENT DORMITORY ACTIVE FACULTY STUDENT HSG ACTIVE MUSEUM ACTIVE COOPER UNION ACTIVE INST OF ARTS SCI ACTIVE OPERA HOUSE ACTIVE Page 4 of 27 05/03/2018
5 RPTL 428 RPTL 466 RPTL 468 RPTL 452 RPTL 442 C RPTL 424 RPTL 426 Page 5 of 27 05/03/2018
6 Page 6 of 27 05/03/2018
7 PERF ARTS BLDG ACTIVE THEATRICAL CORP ACTIVE ACADEMY OF MUSIC ACTIVE CEMETERY (PRIVATE ACTIVE BIBLE ACTIVE TRACT ACTIVE BENEVOLENT ACTIVE INFIRMARY ACTIVE PUBLIC PLAYGROUND ACTIVE SUPVD. SPORTSMANSHIP ACTIVE ENF/LAW/CHILD/ANIMAL ACTIVE SCIENTIFIC ACTIVE LITERARY ACTIVE LIBRARY ACTIVE PATRIOTIC ACTIVE HISTORICAL ACTIVE PASSENGER TERMINAL ACTIVE CONSTRUCTION ACTIVE RAILROAD CEILING ACTIVE RAILROAD PASSENGER ACTIVE COMMUTER CEILING ACTIVE Page 7 of 27 05/03/2018
8 RPTL 427 RPTL 432 RPTL 434 RPTL 446 RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 420-B RPTL 476 RPTL 476 RPTL 489 RPTL 489 RPTL 489 Page 8 of 27 05/03/2018
9 Page 9 of 27 05/03/2018
10 J-51 ALTERATION ACTIVE g RES. CONVERS. LOW MANH ACTIVE FALLOUT SHELTER ACTIVE JAMAICA WATER ACTIVE NON-PROFIT MED DENT ACTIVE HIP CENTER ACTIVE INDUST WASTE FACIL ACTIVE ENVIRON PROT EX ACTIVE ENVIRON PROT EX ACTIVE SOLAR/WIND ENERGY ACTIVE LIMIT.ON TEL TEL EQ ACTIVE TELECOM EQUIP ACTIVE PVT PROP ON US LAND ACTIVE NEW IND OR COMM BLDG ACTIVE ALT IND OR COMM BLDG ACTIVE ICIP DEFERED PAYMENT ACTIVE ICIP REG. COMML EX ACTIVE ICIP IND/SPECIAL EX ACTIVE MIXED-USE - LOW MANH ACTIVE TRUST FOR CULT RSRCE ACTIVE PROF. MAJ LEA SPORTS ACTIVE Page 10 of 27 05/03/2018
11 RPTL 489 RPTL 421G RPTL 479 RPTL 485-d RPTL 486 RPTL 486 RPTL 477 RPTL 481 RPTL 481 RPTL 487 RPTL 470 S-471 BUCK ACT RPTL 489 RPTL 489 RPTL 489 RPTL 489 RPTL 489 RPTL 489A Art-Cult L Section 21 RPTL 429 Page 11 of 27 05/03/2018
12 11/22/2013 Page 12 of 27 05/03/2018
13 BOROUGH PRESIDENT ACTIVE ARMORY ACTIVE DEPT OF CORRECTION ACTIVE POLICE DEPT ACTIVE FIRE DEPT ACTIVE POLICE FIRE ACTIVE DEPT. OF EDUCATION ACTIVE BOARD HIGHER EDUC (CUNY) ACTIVE DEPT OF SANITATION ACTIVE DEPT WATER RESOURCES ACTIVE PORTS TERMINALS ACTIVE AIRFIELD -DO NOT USE ACTIVE DEPT OF PUBLIC WORKS (DEP ACTIVE DEPT OF REAL ESTATE (DCAS ACTIVE DEPT OF SOC SERVICES (HRA ACTIVE PARK ACTIVE PUBLIC LIBRARY ACTIVE PUBLIC MUSEUM ACTIVE PUBLIC BEACH ACTIVE DEPT OF HEALTH ACTIVE HEALTH & HOSPITALS C ACTIVE Page 13 of 27 05/03/2018
14 RPTL 408 Replaces 6140 McK U Con L Section 7400 Page 14 of 27 05/03/2018
15 Page 15 of 27 05/03/2018
16 DEPT OF TRAFFIC ACTIVE DEPT OF HIGHWAYS ACTIVE HOUSE PRES DEVL ADM ACTIVE URBAN RENEWAL ACTIVE NYC ECON DEV CORP ACTIVE EDC - PILOT ACTIVE NYC EDUC CONST FUND ACTIVE NYC INDUSTRIAL DEV ACTIVE IDA - PILOT ACTIVE NYC EMPL RETIRE SYS ACTIVE MILITARY ACTIVE STATE HOSPITAL ACTIVE STATE LANDS BLDGS ACTIVE STATE PUBLIC WORKS ACTIVE NYS URBAN DEV (ESDC) ACTIVE ROOSEVELT ISLAND ACTIVE DORMITORY AUTHORITY ACTIVE STATE RETIRE SYSTEM ACTIVE NYS MED CARE FAC FIN ACTIVE SCHOOL CONST AUTH ACTIVE ARMED FORCES ACTIVE Page 16 of 27 05/03/2018
17 Gen Muni Law 506, 555, 560 Education Law 468 RPTL 412a RPTL 412a RPTL 404(2) RPTL 400(1)/State Law 54 RPTL 404(1) RPTL 404(1) RPTL 404(1) RPTL 404(1) McK U Con Law 6395 Pub Auth Law 1685 RPTL 404(2) McK U Con L Section 7421 Pub Auth Law 1742 State L 59-g Page 17 of 27 05/03/2018
18 12/05/2013 Page 18 of 27 05/03/2018
19 POST OFFICE ACTIVE LIGHTHOUSE ACTIVE FED CEMETERY ACTIVE FED HOSPITAL ACTIVE FED GOVT LAND BLDGS ACTIVE AMTRAK (FED SUBSI RR ACTIVE NYS Housing Finance Agency ACTIVE LTD PROFIT HSNG CO:LEASED ACTIVE NYC HOUSING AUTH ACTIVE STATE AIDED PUB HSG ACTIVE NYC HOUS AUTH-DUPLIC ACTIVE DWELLING FROM FED ACTIVE ST ASSISTED PRIV HSG ACTIVE HSG DEV FUND COMPANY (SRT) ACTIVE LIMITED DIVIDEND (SRT) ACTIVE REDEVELOPMENT (SRT) ACTIVE MITCHELL-LAMA (SRT) ACTIVE a (10 yr not cap) ACTIVE b ACTIVE URBAN DEV. ACT PROJ. ACTIVE a (15 yr not cap) ACTIVE Page 19 of 27 05/03/2018
20 State L 54 RPTL 400(1) RPTL 446 State L 54 RPTL 400(1) 45 USC 546b PHFL 45a PHFL 33(2), (3) Pub Hsng L 52(3), 52(5), 52(6) Pub Hsng L 52(4), 52(5) Pub Hsng L 52(3), 52(5), 52(6) Pub Hsng L 52(3), 52(5), 52(6) RPTL 422 PHFL 577(3) PHFL 93(6) PHFL 125, 127 PHFL 33(1)(c)(d) RPTL 421A RPTL 421B Gen Muny L 696 RPTL 421A Page 20 of 27 05/03/2018
21 03/12/ /28/ /22/ /22/2014 Page 21 of 27 05/03/2018
22 a (25 yr not cap) ACTIVE REDEV. PHASE OUT ACTIVE a (20 yr not cap) ACTIVE a (10 yr cap) ACTIVE a (15 yr cap) ACTIVE DIV OF ALT MGMT PROG ACTIVE Special Initiatives Program (SIP) ACTIVE PORT AUTH-WORLD TRAD ACTIVE PORT AUTH - INVALID ACTIVE PATH-DO NOT USE ACTIVE PORT AUTH-AIR TERMIN ACTIVE PORT AUTH-BUS FACILT ACTIVE PORT AUTH-NARROWS BR ACTIVE PORT AUTH-INDUST DEV ACTIVE PORT AUTH-BRIDGE/TUN ACTIVE MTA - BRIDGE/TUNNEL ACTIVE MTA - NYC TRANSIT ACTIVE MTA - LIRR/MN ACTIVE MUNICIPAL RAILROAD ACTIVE NY STATE POWER AUTH ACTIVE Page 22 of 27 05/03/2018
23 RPTL 421A RPTL 423 RPTL 421A RPTL 421A RPTL 421A PHFL 1106-h PHFL 1106-h McK U Con L 6611 Replaced with 6110, 6140, 6150, 6160, 6170, 6180 McK U Con L 6611 Use 6110 McK U Con L 6635 Formerly 2198 McK U Con L 7210 McK U Con L 6562 McK U Con L 7181 McK U Con L 6515 Pub Auth Law 566 Pub Auth Law 1216 Pub Auth Law 1275 RPTL 456 Pub Auth L 1012 Page 23 of 27 05/03/2018
24 Page 24 of 27 05/03/2018
25 NY JOB DEVEL AUTH ACTIVE BATTERY PARK AUTH ACTIVE FOREIGN CONSULATE ACTIVE UNITED NATIONS ACTIVE FOREIGN MISSION ACTIVE FOREIGN EMBASSY ACTIVE FOREIGN STAFF HSING ACTIVE UN DEVELOP CORP ACTIVE Page 25 of 27 05/03/2018
26 Pub Auth L 1806 Pub Auth L 1981 Vienna Convention on Consular Relations, Article 32 RPTL 416 Vienna Convention on Consular Relations, Article 23 RPTL U.S.C. 4305c McK U Con L 9613 Page 26 of 27 05/03/2018
27 Page 27 of 27 05/03/2018
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