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 initial 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 an entity ID so you can do it online. You must create an NYC.ID online account to renew.

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 for 2022/23 has been extended to April 1, 2022. If DOF doesn’t receive your renewal, you will automatically lose the benefits and your property taxes will increase starting July 1, 2022.

Renew your NFP Exemption.

If your application was denied you will receive a notice from the Department of Finance. If you disagree with the Department of Finance's decision in the notice, 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 Personal 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.

DOF will notify you if:

• You renewed too early, OR
• They already have a current/active exemption similar to the application that you filed.

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