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RP-420-a-Org (9/08)

GENERAL INFORMATION AND FILING REQUIREMENTS

1. Tax exemption for nonprofit organizations under section 420-a of the Real Property Tax Law

Real property owned by a corporation or association organized or conducted exclusively for religious, charitable,

hospital, educational, or moral or mental improvement of men, women or children, or for two or more such purposes, and

used exclusively for carrying out thereupon one or more such purposes, is exempt from taxation.

2. Application

For the property to be granted tax exempt status on the tentative assessment roll, the assessor must be satisfied

that the statutory standards are met. This can be most readily accomplished through submission of the Office of Real

Property Tax Services’s forms.

A two-part application should be filed in each assessing unit in which exemption is sought: Form RP-420-a-Org

(I-Organization purpose) and form RP-420-a/b-Use (II-Property use). One copy of Form RP-420-a-Org should be filed in

each assessing unit. One copy of Form RP-420-a/b-Use should be filed in each assessing unit for each separately

assessed parcel for which exemption is sought. Each year following the year in which exemption is granted on the basis

of this application, renewal forms RP-420-a/b-Rnw-I and RP-420-a/b-Rnw-II should be filed.

If you need more space for any item in the application, attach additional sheets and indicate the question(s) to

which you are responding. Please give your name and employer identification number on all attachments. The assessor

may request information in addition to the information contained in the application.

The law does not require that Office of Real Property Tax Service’s forms be used. In the alternative, the owner

may present proof of exempt status to the assessor in whatever format is mutually acceptable.

3. Place of filing application

Application for exemption from city, town or village taxes should be filed with the city, town or village assessor.

Application for exemption from county or school district taxes should be filed with the city or town assessor who

prepares the assessment roll used in the levying of county or school taxes. In Nassau County, applications should be filed

with the Nassau County Board of Assessors. In Tompkins County, applications should be filed with the Tompkins

County Division of Assessment. Do not file with the Office of Real Property Tax Services.

4. Time of filing application

The application should be filed in the assessor’s office on or before the appropriate taxable status date. In towns

preparing their assessment roll in accordance with the schedule provided in the Real Property Tax Law, the taxable status

date is March 1. In towns in Nassau County, the taxable status date is January 2. Westchester County towns have either

a May 1 or June 1 taxable status date; contact the assessor. In villages and cities, the taxable status dates vary, and the

appropriate assessor should be consulted for the correct date. In New York City, property acquired by an organization

exempt pursuant to this section may receive exemption as of the date of its acquisition; application for exemption should

be filed promptly.

SPACE BELOW FOR ASSESSOR’S USE

Applicant organization

Employer identification number

Date application filed

See form RP-420-a/b-Use for parcel number(s)

Documentary evidence presented:

Assessing unit

Assessor’s signature

Date

Form Rp-420-A-Org - Application For Real Property Tax Exemption For Nonprofit Organizations - Mandatory Class I-Organization Purpose - 2008 Page 4