RPTL 479 · Title 2. Private Property
Fallout shelter facilities
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 479. Fallout shelter facilities. 1. Any real property constructed, altered or improved as or to include a fallout shelter facility complying with the provisions of the New York state defense emergency act and the plan, regulations and orders of the state civil defense commission promulgated thereunder shall be exempt from taxation and from special ad valorem levies and special assessments to the extent that the increase in the value of the real property is attributable to the fallout shelter facility, within the limits provided by subdivision two hereof.
2. No exemption from taxation, special ad valorem levy or special assessments shall be allowed in an amount greater than one hundred dollars multiplied by the number of occupants which such fallout shelter facility is designed to accommodate in accordance with such plan, regulations and orders of the state civil defense commission.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT479
- Text hash
- sha256 51208b4f02f60560f5c510d607d4f54c9c808ad95da383e08a6aac4b8654418e
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.