N.Y. Real Property Tax Law Section 410
Special districts

Real property owned by a special district, or the property owners therein, within its boundaries used exclusively for the purpose for which such district was established shall be exempt from taxation and exempt from special ad valorem levies and special assessments to the extent provided in § 490 (Exemption from special ad valorem levies and special assessments)section four hundred ninety of this chapter, except as otherwise provided in County Law § 272 (Taxation of district property)section two hundred seventy-two of the county law.

Source: Section 410 — Special districts, https://www.­nysenate.­gov/legislation/laws/RPT/410 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

Green check means up to date. Up to date

Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 410. Spec. districts's source at nysenate​.gov

Link Style