New York Municipal Property Tax Exemptions by Code Since 1999

Annual data from 1999 details real property tax exemptions across New York State municipalities. The New York State Department of Taxation and Finance produces this report, summarizing exemptions by code, assessed values, and exemption amounts. The latest update was in June 2025.

Use Cases

• Analyze trends in `Exempt Parcels Count` and `Total Exempt Amount` over `Roll Year` to assess policy impact.
• Compare `Estimated Total Full Value of Exempt Parcels` across different `County Name` or `Municipality Name` for regional fiscal analysis.
• Model the relationship between `Exemption Code Number` and `Total Assessed Value of Exempt Parcels` to profile exemption types.
• Cluster municipalities based on `Exemption Group/Type` and `Law Type/Section` to identify common exemption patterns.

Strengths

• Data covers a multi-decade period beginning in 1999, enabling longitudinal analysis.
• Includes 13 distinct columns for granular analysis of exemption codes, values, and geographic details.

Limitations

• The total number of rows and overall data size are unknown, limiting assessment of scope.
• Sample data is unavailable, preventing inspection of data quality and value distributions prior to download.

Provenance

Source

New York State Department of Taxation and Finance via data.ny.gov.

Collection Method

Annually produced official report summarizing exemptions from real property taxation.

Time Range

Beginning Roll Year 1999 onward.

Freshness

Updated annually; last updated June 2025.

Geography

Municipalities within New York State.