Not-for-profit (NFP) organizations involved in charitable, educational, medical, or religious work may be eligible for a full or partial property tax reduction.

To be eligible for the NFP exemption:

  • The legal title of the property must be in the name of the non-profit organization
  • The type of organization and the use of the property must be in one or more of the exemptible categories listed in the New York State Real Property Tax Law (Sections 420-a, 420-b, 446, and 462)

You may be eligible even if the property is vacant and isn't currently being used because it's under construction or there are plans to renovate or construct a new building.

Get more information about eligibility.

You can apply for the NFP exemption at any time during the year. Once approved, you’ll need to renew the exemption each year to keep it.

Vacant land or buildings may be eligible for an exemption if there are active plans and documentation to show proof of intended use. This is a Contemplated Use Exemption.

If you have a Contemplated Use Exemption, you must file a new Not-for-Profit Exemption Application after work is completed. If you don’t file, you may lose your property tax exemption.

Contemplated Use exemptions are granted when non-profit organizations are planning, renovating, or constructing a new building.

If you have an NFP exemption for contemplated use and your construction or renovation is completed or almost complete, and you want to keep your benefit, you must:

  • Submit the NFP exemption renewal form, indicating that the construction or renovation is complete or almost complete, and
  • Submit a new NFP exemption application detailing the new use of the property.

You can apply for a property tax exemption for your non-profit by completing the Exemption from Real Estate Taxation for Property Owned by Non-Profit Organizations application.

The NFP application is available to download online. It's a fillable PDF form which will allow you to complete the application on your computer before printing it out.

Download the application.

Mail your completed application and all required documents to:

NYC Department of Finance
Commercial Exemptions - NFP
59 Maiden Lane, 22nd Floor
New York, NY 10038

You must renew your NFP exemption every year. When it's time to renew, you'll receive a letter from the Department of Finance with a user ID and password so you can do it online.

Before you submit your application, you should confirm that all of the Borough-Block-Lot numbers for which your organization receives an exemption are shown.

The deadline to renew your application for the 2020-2021 tax year is January 5, 2020. 

Renew your NFP Exemption.

If your application was denied and you disagree with the Department of Finance's decision, you can appeal with the NYC Tax Commission.

You must appeal by the deadline on your notice. If there is no deadline date on your notice, you must file within 20 calendar days of the date on the notice.

To learn how to appeal, visit the Property Tax Exemption Appeal page.

If you were denied the exemption and you have questions about why your exemption was denied, contact DOF. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.

If you lost your exemption for the 2018-2019 tax year because you didn’t renew, you still have a chance to restore your exemption without having to re-file as a new applicant.

Renew your NFP Exemption.

If the renewal application is approved, the benefit will be reinstated retroactively for the 2018-19 tax year and approved for the 2019-20 tax year.

General Assistance

You can get answers to questions about the NFP exemption, help applying, or information about your benefit.

Online

Contact the Department of Finance.

By Phone

Call 311 for assistance.

Online Renewals

Use the user ID and password that the Department of Finance (DOF) mailed to you in the fall to renew your exemption. If there are borough/block/lot numbers (BBLs) on the Property List that your organization doesn't own, use the Contact Us form to report the BBLs that do not belong to you.

If your user ID and password are not working, click “Forgot Your Password,” and enter your BBL. The system will display your correct username and password. You can use this username and password to log in. Be careful to enter only the letters and numbers in the password. Don’t include any spaces.

If you’re still experiencing problems with the system or with renewing your benefit, you can request help.

Online

Contact the Department of Finance.

By Phone

Call 311 for assistance.