New York Statutes

§ 408 — School districts and boards of cooperative educational services

New York § 408
JurisdictionNew York
Law RPTReal Property Tax
Title 1Public Property
Art. 4Exemptions

This text of New York § 408 (School districts and boards of cooperative educational services) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Real Property Tax § 408 (2026).

Text

§ 408. School districts and boards of cooperative educational\nservices. Notwithstanding any limitation contained in section four\nhundred six of this chapter, all real property owned by a school\ndistrict or board of cooperative educational services and all\nimprovements thereon leased by such a district or board provided that\nsuch leased improvements are used for educational purposes and provided,\nfurther, that such lease provides that such district or board is liable\nfor all taxation, special ad valorem levies and special assessments\nlevied upon such improvements shall be exempt from taxation and exempt\nfrom special ad valorem levies and special assessments to the extent\nprovided in section four hundred ninety of this chapter.\n

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Related

Charter Development Co. v. City of Buffalo
848 N.E.2d 460 (New York Court of Appeals, 2006)
281 case citations

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Bluebook (online)
New York § 408, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/408.