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The document states legal title requirements, qualifying organizational purposes under NYS Real Property Tax Law sections, and permitted property use, including limits on commercial or non-exempt leasing and treatment of vacant/unimproved property. It lists screening questions, submission methods, required attachments, checklist sections, renewal filing, and an appeal process using NYC Tax Commission form TC106.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/nfp-exemption-from-real-estate-taxation-for-property-owned-by-non-profit-organizations-eligibility-requirements-and-instructions/303959/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/nfp-exemption-from-real-estate-taxation-for-property-owned-by-non-profit-organizations-eligibility-requirements-and-instructions/303959.png","ImageObject",442,249,{"name":88,"@type":89},"Stanford","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"What are the eligibility requirements for an NFP property exemption?","Question",{"text":108,"@type":109},"The legal title must be in the applicant organization’s name, the organization must pursue qualifying exempt purposes under specified NYS Real Property Tax Law sections, and the property must be used primarily for exempt purposes.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should an application not be submitted?",{"text":113,"@type":109},"Do not submit the application if the applicant answers NO to all of these questions: federally tax-exempt status, ownership of the property, and primary exempt-purpose use of the property.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if an NFP exemption application is incomplete?",{"text":117,"@type":109},"If the application is incomplete, the applicant will be notified and given a short period to make corrections, and incomplete applications will not be reviewed.",{"name":119,"@type":106,"acceptedAnswer":120},"How can you appeal a partial or denied exemption decision?",{"text":121,"@type":109},"Appeal to the New York City Tax Commission and use Tax Commission form TC106. Attach a copy of the DOF notice to the appeal application.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},303959,1790131928,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":139,"language":140,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":61,"update_tm":144,"read_time":76},2336477552062,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","NFP  \nExemption from Real Estate Taxation for Property Owned by Non-Profit Organizations  \nELIGIBILITY REQUIREMENTS AND INSTRUCTIONS  \nThese guidelines below are to help you determine if your non-profit organization may be eligible for a property exemption.  \n– Legal title for the parcel(s) for which exemption benefits are being sought must be in the name of the applicant organization.  \n– The purpose(s) of the organization must be for one or more of the exemptible categories outlined in either Sections 420-a or 420-b, or a purpose set forth in 446, 452 and 462 of the New York State Real Property Tax Law {or two or more of those purposes} as follows:  \n420-a: Charitable, Educational, Hospital, Moral or Mental Improvement of Men, Women or Children or Religious 420-b: Benevolent, Bible, Enforcement of Law Relating to Children or Animals, Historical, Infirmary, Library,  \nLiterary, Missionary, Patriotic, Public Playground, Scientific, Supervised Youth Sportsmanship or Tract  \n446: Cemetery  \n452: American Legion, Veterans of Foreign War  \n462: Parsonage or Manse  \n– The property for which an exemption is being sought must be used for the exemptible purposes of the organization. Portions of the property that have no exempt use and are not actively being contemplated for an exempt use, {or} as well as those portions leased to a commercial, non-exempt organization are not exemptible.  \n– Unimproved land and/or vacant buildings may be eligible if supporting documentation of contemplated use or construction in progress is supplied. If an exemption is granted, then a new “Application for Exemption” must be filed once the construction/alteration is completed and property is being used for an exempt purpose.  \n– A property may be eligible if all or a portion of the property is rented to a non-profit that qualifies in its own right, as long as the rent does not exceed the maintenance, depreciation and carrying costs of the property.  \n– Properties transferred from a currently property tax-exempt non-profit organization to another qualifying non-profit organization will maintain continuous benefits. The new organization must submit an application in its own name immediately after the transfer.  \n– If the submitted application is incomplete in any way, the applicant will be notified and given a short period of time to make any and all corrections.  \n– In addition to this application, you may be required to supply additional information. In such cases, either the attorney, agent or the contact person will be notified.  \nIs your non-profit organization’s property eligible for an NFP property exemption?  \nPlease answer the following questions BEFORE you submit your application:  \nn Yes n No Is your organization federally tax-exempt?  \nn Yes n No Do you own the property (borough/block/lot(s)) this application is for?  \nn Yes n No Is the property (borough/block/lot(s)) primarily used for an exempt purpose?  \nIf you have answered NO to all of these questions,  \nDO NOT submit this application.  \nNYC DEPARTMENT OF FINANCE | PROPERTY EXEMPTIONS ADMINISTRATION 7/2024  \nNFP Exemption from Real Estate Taxation for Property Owned by Non-Profit Organizations   \nYou may be eligible for a partial exemption if you own the property and use the property primarily for an exempt purpose but:  \n– Rent a portion to a nonprofit that qualifies for an exemption in its own right as long as the rent it pays does not exceed the maintenance, depreciation and carrying costs of the property.  \n– Rent a portion to a commercial (for-profit) or unaffiliated tenant. The space that is rented is subject to real estate taxes.  \n– Have vacant or unused space and no demonstrable plans to use the vacant/unused space. Vacant/unused space is subject to real estate taxes.  \nBEFORE YOU SUBMIT YOUR APPLICATION, complete the items on the checklist below to ensure prompt processing. Incomplete applications will not be reviewed.  \n[Email your application to notforprofit@finance.nyc.gov](Em","cbCaiege93m1NEp4","https://ap.wps.com/l/cbCaiege93m1NEp4","pdf",198944,8,"English","# Eligibility Requirements and Instructions\n## Key eligibility questions before applying\n## Qualifying organizational purposes and property use\n## Application submission and contact information\n## Required checklist items and attachments\n## Renewal and inspections\n## How to Appeal Decisions","[{\"question\":\"What are the eligibility requirements for an NFP property exemption?\",\"answer\":\"The legal title must be in the applicant organization’s name, the organization must pursue qualifying exempt purposes under specified NYS Real Property Tax Law sections, and the property must be used primarily for exempt purposes.\"},{\"question\":\"When should an application not be submitted?\",\"answer\":\"Do not submit the application if the applicant answers NO to all of these questions: federally tax-exempt status, ownership of the property, and primary exempt-purpose use of the property.\"},{\"question\":\"What happens if an NFP exemption application is incomplete?\",\"answer\":\"If the application is incomplete, the applicant will be notified and given a short period to make corrections, and incomplete applications will not be reviewed.\"},{\"question\":\"How can you appeal a partial or denied exemption decision?\",\"answer\":\"Appeal to the New York City Tax Commission and use Tax Commission form TC106. Attach a copy of the DOF notice to the appeal application.\"}]","NFP - Exemption from Real Estate Taxation for Property Owned by Non-Profit Organizations - Eligibility Requirements and Instructions | PDF",1789808594]