Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 440 — Infant homes
N.Y. Real Prop. Tax Law § 440
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 440. Infant homes. 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…
Citator
N.Y. Real Prop. Tax Law § 440 — Infant homes is in force in the current edition of the Code, and nothing recorded condemns it.
§ 440. Infant homes. 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.