N.Y. Real Prop. Tax Law § 440
Current through 2024 NY Law Chapters 1-59 and 61-121
Real property owned by any infant home corporation actually dedicated and used by such corporation exclusively as a place for the free maintenance, care and recreation of children of the age of six years and under, shall be exempt from taxation, special ad valorem levies and special assessments.
N.Y. Real Prop. Tax. Law § 440