Exemption Application 08/22
5. FREE SCHOOL SOCIETIES In order to qualify as a free school society an organization must be a
not-for-profit and registered with the New York State Education Department. (See also Section V
regarding ineligibility for exemption because of funding.)
6. HOMES FOR THE AGED Homes for the Aged must be licensed by the New York State Department
of Social Services. These homes must be run by a not-for-profit corporation that provides services
exclusively to elderly people who do not need nursing care, but cannot live alone. Residential Health
Care Facilities that provide nursing and medical care to ill or disabled persons may also qualify. Such
organizations must be not-for-profit and licensed by the New York State Department of Health. In
order to qualify for exemption, Homes for the Aged must provide care exclusively to elderly persons.
If the premises is also used for the care of young people, the exemption will be denied. (See also
Section V regarding ineligibility for exemption because of funding.)
7. HOSPITALS In order to qualify as a hospital, an organization must be a not-for-profit facility
licensed by the New York State Department of Health to dispense medicine and medical care. A
hospital must be accredited by the Joint Commission on Accreditation of Hospitals. A hospital
provides in-patient care 24 hours a day and provides diagnostic and therapeutic services to sick and
injured persons. (See also Section V regarding ineligibility for exemption because of funding.)
8. MEDICAL RESEARCH CENTERS In order to qualify under this category an organization must be
a not-for-profit corporation whose primary purpose is medical research. (See also Section V regarding
ineligibility for exemption because of funding.)
9. MILITARY VETERANS ASSOCIATION In order to qualify under this category, the organization
must be a duly chartered Veterans Association organized under the New York Benevolent Orders Law.
Premises must be used solely for patriotic and charitable purposes. The building must be owned by
the applying organization and any portion of the building that is used for social purposes will be
ineligible. Also eligible under this category are homes for veterans who are elderly or indigent,
widows and parentless children of veterans. (See also Section V regarding ineligibility for exemption
because of funding.)
10. NON-PUBLIC SCHOOLS PRE-K TO GRADE 12 The property must be used exclusively for
education through and including the twelfth grade, certified by the NYS Education Department, and
the property must be owned by a corporation or association entitled to exemption under section 420-a
1.(a) of the Real Property Tax law. (See also Section V regarding ineligibility for exemption because
of funding.)
11. ORPHAN ASYLUMS In order to qualify as an orphan asylum, an organization must have been
issued an operating certificate by the New York State Department of Social Services. An orphan
asylum must be run by a not-for-profit corporation. It must be a residential program that cares for
children away from their homes. The children can be destitute, delinquent, abandoned, neglected,
and/or orphaned. (See also Section V regarding ineligibility for exemption because of funding.)
12. PLACES OF PUBLIC WORSHIP In order to qualify, the organization must be a religious
organization, incorporated under the Laws of New York State. The premises must be owned by the
same religious organization using the premises and be used exclusively as a place of public worship.
If any portion of the building is used for other non-exempt purposes, the premises will not be eligible
for exemption unless the non-exempted portion is separately metered and billed. All denominations
are eligible. Clergy residences are NOT eligible except when clergy is also the caretaker of the
premises and resides on or adjacent to the property, in which case a maximum of one caretaker
apartment is allowed. (See also Section V regarding ineligibility for exemption because of funding.)
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