Otsego County Real Property Tax Services
All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Personal property is not subject to taxation. Real property tax exemptions are granted on the basis of many different criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the state and local governments to encourage certain economic or social activities, and other such rationale.
Most exemptions are granted under Article four of the Real Property Tax law, but others are authorized by a wide variety of statutes. Common exemptions are listed as links to the left of this page.