Property Tax Exemption for Non Profits

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Organizations can qualify for a full or partial property tax reduction if they use the property for specific not for profit purposes.

Eligibility The legal title for the property must be in the name of the Not-For-Profit organization. Federal Not-For-Profit Status (501 c 3) does not automatically qualify you for NYC Not-For-Profit Property Tax Exemption. The property's use must meet the requirements specified in Sections § 420-a, § 420-b, § 446, and § 462 of the NYS Real Property Tax Law.

§ 420-a

§ 420-b

§ 446

§ 462

Charitable, Educational, Hospital, Moral or mental health of men, women or children, Religious

Cemetery

Parsonage or Manse

Partial Exemption

Vacant land/Buildings Vacant land and/or buildings may be eligible for the Not-For-Profit exemption if you have active plans and documentation to show that it will be used in the near future for one of the approved purposes listed above. This is a “Contemplated Use Exemption.” If you have a Contemplated Use Exemption you must file a Not-For- Profit Organization's Tax Exemption Application once work is completed or you may lose your property tax exemption.

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Ownership: The legal title for the parcel(s) for which exemption is sought must be in the name of the not-for-profit applicant.
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 If a portion of the property is used for ineligible purposes, an exemption may be sought only for the part of the property that is used for eligible purposes. Unused portions of the property leased to private entities are not exemptible. Unimproved land or vacant buildings may be eligible if supporting documentation of contemplated use or construction is supplied. If all or part of the property is leased to or used by another exempt organization, that part may be eligible for exemption if it is used for exempt purposes.
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Not-for-Profit Organizations may also be exempt from one or more business and excise taxes: General Corporation Tax: Hotel Room Occupancy Tax: TaxicabTransferLicenseTax: If applicant is a religious organization, individual members may qualify for a Clergy Exemption Some not-for-profit organizations, incorporated as either limited partnerships or Housing Development Fund Companies (HDFCs), may be eligible for partial or full exemptions for properties set aside for transitional housing for low-income or homeless individuals. Contact: NYC Department of Housing Preservation and Development
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Every Borough-Block-Lot with a partial or full Not-For-Profit Exemption is required to file a renewal each year in order to continue receiving the exemption.

For the 2014/15 Tax Year, Finance has launched an online renewal system to make filing an exemption renewal quicker and easier. During the week of July 22, 2013 we mailed all Not-For-Profit organizations letters which contained a User Name and Password to log in to the renewal system.

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Applicants must submit the Not-for-Profit Organizations Tax Exemption Application along with the following documents: A copy of the organization's Articles of Incorporation
A copy of the organization's By-laws or Constitution;
A copy of the organization's most recent annual federal tax returns, including all Schedules, if the organization is required to file a tax return;
If the organization is exempt from federal income tax, a copy of the Determination or Ruling Letter;
If the organization is not exempt from federal income tax but has applied for exemption, a copy of that application, request or statement and attachments;
If all or a portion of the property is leased to and used by another not-for-profit organization, items 3, 4, 5, and 6 above must be attached for the lessee, with a copy of the current lease;
If all or a portion of the property is used as a parsonage or manse, submit a separate statement including the following information: Names of all officiating clergy Full details regarding their formal training If no formal training was received, explain why If ordained, explain when, where, and by whom. If not ordained, explain circumstances
If the organization has one or more resolutions authorizing contemplated construction of buildings, the implementation of other improvements, or the renovation of existing structures, attach a copy.
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Additional Resources
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Exemption Application Non Profits

Non Profit Online Renewal System

Non Profit Property Tax Exemption Information

NYC Department of Finance (DOF)
Property Tax Exemption Unit
66 John Street
New York
NY
10038
http://www.nyc.gov/html/dof/html/home/home.shtml
Tax Exemption for Non Profit Organizations
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