New York § 490 Exemption from special ad valorem levies and special assessments

New York Statutes

§ 490 — Exemption from special ad valorem levies and special assessments

New York § 490

Law RPTReal Property Tax

Title 3Miscellaneous Provisions

Art. 4Exemptions

This text of New York § 490 (Exemption from special ad valorem levies and special assessments) 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 § 490 (2026).

Text

  § 490. Exemption from special ad valorem levies and special\nassessments.  Real property exempt from taxation pursuant to subdivision\ntwo of section four hundred, subdivision one of section four hundred\nfour, subdivision one of section four hundred six, sections four hundred\neight, four hundred ten, four hundred ten-a, four hundred ten-b, four\nhundred eighteen, four hundred twenty-a, four hundred twenty-b, four\nhundred twenty-two, four hundred twenty-six, four hundred twenty-seven,\nfour hundred twenty-eight, four hundred thirty, four hundred thirty-two,\nfour hundred thirty-four, four hundred thirty-six, four hundred\nthirty-eight, four hundred fifty, four hundred fifty-two, four hundred\nfifty-four, four hundred fifty-six, four hundred sixty-four, four\nhundred seventy-two, four h

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§ 490. Exemption from special ad valorem levies and special\nassessments. Real property exempt from taxation pursuant to subdivision\ntwo of section four hundred, subdivision one of section four hundred\nfour, subdivision one of section four hundred six, sections four hundred\neight, four hundred ten, four hundred ten-a, four hundred ten-b, four\nhundred eighteen, four hundred twenty-a, four hundred twenty-b, four\nhundred twenty-two, four hundred twenty-six, four hundred twenty-seven,\nfour hundred twenty-eight, four hundred thirty, four hundred thirty-two,\nfour hundred thirty-four, four hundred thirty-six, four hundred\nthirty-eight, four hundred fifty, four hundred fifty-two, four hundred\nfifty-four, four hundred fifty-six, four hundred sixty-four, four\nhundred seventy-two, four hundred seventy-four, four hundred eighty-five\nand subdivision ten of section four hundred eighty-seven of this chapter\nshall also be exempt from special ad valorem levies and special\nassessments against real property located outside cities and villages\nfor a special improvement or service or a special district improvement\nor service and special ad valorem levies and special assessments imposed\nby a county improvement district or district corporation except (1)\nthose levied to pay for the costs, including interest and incidental and\npreliminary costs, of the acquisition, installation, construction,\nreconstruction and enlargement of or additions to the following\nimprovements, including original equipment, furnishings, machinery or\napparatus, and the replacements thereof: water supply and distribution\nsystems; sewer systems (either sanitary or surface drainage or both,\nincluding purification, treatment or disposal plants or buildings);\nwaterways and drainage improvements; street, highway, road and parkway\nimprovements (including sidewalks, curbs, gutters, drainage,\nlandscaping, grading or improving the right of way) and (2) special\nassessments payable in installments on an indebtedness including\ninterest contracted prior to July first, nineteen hundred fifty-three,\npursuant to section two hundred forty-two of the town law or pursuant to\nany other comparable provision of law.\n