Municipal Law

Property Tax Exemptions

The application process regarding real property tax exemptions can be challenging for both an applicant seeking the exemption or a municipality in determining whether the requirements of the Real Property Tax Law ("RPTL") have been satisfied.  The Property Tax Practice at Huff Wilkes, LLP, provides legal counsel to both municipalities and property owners during each step of the administrative and litigation phases of the process.

Generally, all real property located in the State of New York is subject to taxation, unless otherwise exempt by operation of law.  Under Article 4 of the Real Property Tax Law, exceptions are carved out by law to exempt certain real property owned by public entities such as property owned by federal and state governments, municipal corporations, school district, special water districts, public authorities, industrial developments agencies, public housing, limited for-profit nursing homes, railroad properties and foreign governments.

In addition, certain private property is exempt from taxation under the provisions of Article 4, Title 2 of the Real Property Tax Law.  Non-profit organizations such as religious, charitable, hospital and educational corporations are entitled to property tax exemptions provided that the strict requirements of the RPTL have been met.  Other exemptions available to properties relate to agricultural, business investment, economic development zone, industrial development, not-for-profit housing companies, telecommunication equipment, and housing owned by either private or public owners which all may be entitled to full or partial tax relief under the RPTL.

The Property Tax Practice at Huff Wilkes can guide both the property owner or the municipality through the complicated application and administrative review process and support or defend a claim to a real property tax exemption through all stages of judicial proceedings if necessary.  We advise our clients on the various considerations that must be measured in connection with such challenges.  Attorneys Jean Smiertka Huff and Thomas McTigue have been involved extensively in all stages of real property tax exemption litigation cases.