N.Y. Real Property Tax Law Section 452
Veterans organizations


1.

Real property owned by a corporation, association or post composed of veterans of the Grand Army of the Republic, Veterans of Foreign Wars, Disabled American Veterans, the United Spanish War Veterans, the Jewish War Veterans of the United States, Inc., Catholic War Veterans, Inc., the American Legion, AMVETS, American Veterans of World War II, Italian American War Veterans of the United States, Incorporated, Masonic War Veterans of the State of New York, Incorporated, Vietnam Veterans of America and any other corporation or association of veterans of the armed forces of the United States in any war, actually and exclusively used and occupied by such corporation, association or post shall be exempt from taxation and exempt from special ad valorem levies and special assessments to the extent provided in § 490 (Exemption from special ad valorem levies and special assessments)section four hundred ninety of this chapter.

2.

(a) Such real property shall be so exempt although it or a portion thereof is used by another corporation or association whose real property would be entitled to an exemption pursuant to any section in titles one or two of this article except sections four hundred eight, four hundred forty, four hundred sixty-six or four hundred seventy-eight, if such corporation or association itself owned such real property, as long as any moneys paid to the owning corporation, association or post by the using corporation or association do not exceed the amount of carrying, maintenance and depreciation charges of the property or portion thereof, as the case may be.

(b)

If a portion of such real property is actually and exclusively used by any person whose real property would not be so entitled to an exemption, such portion shall be subject to taxation, special ad valorem levies and special assessments and the remaining portion only shall be exempt as provided herein subject to the provisions of paragraph (c) of this subdivision.

(c)

The portion of real property which would otherwise be subject to taxation, special ad valorem levies and special assessments under paragraph (b) of this subdivision shall be exempt therefrom for purposes of any municipal corporation in which such property is located only if the governing body of such municipal corporation, after a public hearing, adopts a local law, ordinance or resolution so providing.

3.

Real property owned by a soldiers’ monument corporation organized pursuant to section fourteen hundred five of the not-for-profit corporation law shall be eligible for full or partial exemption from taxation as provided in this section if:

(a)

such property is not used in such manner as entitles it to exemption pursuant to § 442 (Soldiers monument corporations)section four hundred forty-two of this chapter, and

(b)

the membership of such corporation is composed of specified veterans as provided in subdivision one of this section, and

(c)

such property is, notwithstanding any provision of such corporation’s certificate of incorporation to the contrary, actually and exclusively used and occupied by such corporation in a manner otherwise entitling it to exemption under subdivision one or two of this section.

Source: Section 452 — Veterans organizations, https://www.­nysenate.­gov/legislation/laws/RPT/452 (updated Nov. 6, 2015; accessed Apr. 13, 2024).

420–A
Nonprofit organizations
420–B
Nonprofit organizations
420–C
Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ...
421–A
Affordable New York Housing Program
421–B
Exemption of certain private dwellings, multiple dwellings and improvements from local taxation
421–C
Exemption of certain new multiple dwellings from local taxation
421–D
Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation
421–E
Exemption of cooperative, condominium, homesteading and rental projects from local taxation
421–F
Exemption of capital improvements to residential buildings and certain new construction
421–FF
Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe...
421–G
Exemption from local taxation of certain multiple dwellings
421–H
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–H*2
Exemption of capital improvements to residential buildings
421–I
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–I*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–J
Exemption of capital investment in multiple dwelling buildings within certain cities
421–J*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–K
Exemption of certain multiple dwellings
421–L
Exemption of capital improvements to residential buildings in certain towns
421–M
Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation
421–N
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–O
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–O*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
422
Not-for-profit housing companies
423
Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract
424
Institute of arts and sciences
425
School tax relief (STAR) exemption
425–A
Abatement of county taxes in special assessing units
426
Opera houses
427
Performing arts buildings
428
Fraternal organizations
429
Real property used for professional major league sports
430
Interdenominational centers
432
Theatrical corporations created by act of congress
434
Academies of music
436
Officers of religious denominations
438
Trustees of a hospital, playground and library
440
Infant homes
442
Soldiers monument corporations
444
Historical societies
444–A
Historic property
446
Cemeteries
450
Agricultural societies
452
Veterans organizations
454
Indians
455
Exemption option
456
Municipal railroads
457
Exemption for first-time homebuyers of newly constructed homes
458
Veterans
458–A
Veterans
458–B
Exemption for Cold War veterans
458–C
Improvements to property of severely injured members of the armed forces of the United States
459
Persons who are physically disabled
459–A
Improvements to property made pursuant to the Americans with Disabilities Act of 1990
459–B
Physically disabled crime victims
459–C
Persons with disabilities and limited incomes
460
Clergy
462
Religious corporations
464
Incorporated associations of volunteer firefighters
466
Volunteer firefighters and fire companies in villages
466–A
Volunteer firefighters and volunteer ambulance workers
466–A*2
Volunteer firefighters and volunteer ambulance workers
466–B
Volunteer firefighters and volunteer ambulance workers
466–C
Volunteer firefighters and volunteer ambulance workers
466–C*2
Volunteer firefighters and volunteer ambulance workers
466–C*3
Volunteer firefighters and volunteer ambulance workers
466–C*4
Volunteer firefighters and volunteer ambulance workers
466–C*5
Volunteer firefighters and volunteer ambulance workers
466–C*6
Volunteer firefighters and volunteer ambulance workers
466–C*7
Volunteer firefighters and volunteer ambulance workers
466–D
Volunteer firefighters and volunteer ambulance workers
466–D*2
Volunteer firefighters and volunteer ambulance workers
466–D*3
Volunteer firefighters and volunteer ambulance workers
466–D*4
Volunteer firefighters and volunteer ambulance workers
466–E
Volunteer firefighters and volunteer ambulance workers
466–E*2
Volunteer firefighters and volunteer ambulance workers
466–E*3
Volunteer firefighters and volunteer ambulance workers
466–E*4
Volunteer firefighters and volunteer ambulance workers
466–F
Volunteer firefighters and volunteer ambulance workers
466–F*2
Volunteer firefighters and volunteer ambulance workers
466–F*3
Volunteer firefighters and volunteer ambulance workers
466–F*4
Volunteer firefighters and volunteer ambulance workers
466–F*5
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
466–G
Volunteer firefighters and volunteer ambulance workers
466–G*2
Volunteer firefighters and volunteer ambulance workers
466–H
Volunteer firefighters and volunteer ambulance workers
466–H*2
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
466–I
Volunteer firefighters and volunteer ambulance workers
466–J
Volunteer firefighters and volunteer ambulance workers
466–K
Volunteer firefighters and volunteer ambulance workers
467
Persons sixty-five years of age or over
467–A
Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...
467–B
Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities
467–C
Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen...
467–D
Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual
467–E
Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...
467–F
Protective and safety devices tax abatement
467–G
Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob...
467–H
Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth...
467–I
Real property tax abatement
467–J
Exemption for certain residential properties located in certain counties
467–K
Senior citizen longtime resident exemption
467–K*2
Exemption for certain residential property required to participate in the federal flood insurance program
467–L
Rebate for owners of certain real property in the city of New York
468
Fire patrol and salvage corps
469
Assessment exemption for living quarters for parent or grandparent
470
Exemption for improvements to real property meeting certification standards for green buildings
472
Pharmaceutical societies
474
Dental societies
476–A
Railroad passenger stations
477
Tax exemption for industrial waste treatment facilities
477–A
Tax exemption for air pollution control facilities
478
Tax exemption for off-street parking facilities providing underground shelters
479
Fallout shelter facilities
480
Forest and reforested lands
480–A
Taxation of forest land
481
Taxation of land used for agricultural production
482
Quarantined lands
483
Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
483–A
Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
483–B
Historic barns
483–C
Temporary greenhouses
483–D
Farm or food processing labor camps or commissaries
483–E
Anaerobic digestion facilities
484
Urban redevelopment corporations and companies
485
Nuclear powered electric generating facilities
485–A
Residential-commercial urban exemption program
485–B
Business investment exemption
485–C
Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons
485–D
Water-works corporations
485–E
Empire zone exemption
485–F
Banking development districts
485–G
Infrastructure exemption
485–H
Residential investment exemption
485–I
Residential investment exemption
485–I*2
Residential investment exemption
485–J
Residential property improvement exemption
485–J*2
Residential investment exemption
485–J*3
Residential investment exemption
485–J*4
Residential investment exemption
485–J*5
Residential investment exemption
485–K
Residential investment exemption
485–L
Residential property improvement
485–L*2
Residential investment exemption
485–M
Residential investment exemption
485–N
Residential-commercial exemption program
485–O
New residential property exemption
485–P
Economic transformation area exemption
485–Q
Residential investment exemption
485–R
Residential redevelopment inhibited property exemption
485–S
Residential reassessment exemption
485–S*2
Residential reassessment exemption
485–S*3
Mixed use exemption program for villages
485–T
Owner occupied residential property exemption program
485–U
Class one reassessment exemption
485–V
Residential revaluation exemption
485–V*2
Residential and mixed-use investment exemption
485–W
Newly constructed single-family and multi-family residential exemption
486
Non-profit medical and dental indemnity, or hospital service corporations
486–A
Non-profit corporations operating as health maintenance organizations
487
Exemption from taxation for certain energy systems
487–A
Exemption from taxation of conservation improvements to certain residential premises
488
Retirement systems
488–A
Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy
489
Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards

Accessed:
Apr. 13, 2024

Last modified:
Nov. 6, 2015

§ 452’s source at nysenate​.gov

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