Renewing Your Benefit

All not-for-profit organizations receiving the not-for-profit property tax exemption are required to renew the benefit annually. The purpose of renewing the benefit is to provide the Department of Finance with confirmation that the property continues to be used for exempt purposes. The due date to renew your exemption is always January 5 for the tax year that begins the following July 1.

Note: The 20/21 renewal period has ended.

Online Renewals

You can renew your not-for-profit exemption online at www.nyc.gov/commercialexemptions.

Each year, we will provide you with a user ID and password for the site. Once you have logged in, you will be guided through the renewal process, including several questions you must answer in order to confirm that your organization remains eligible for the not-for-profit property tax exemption. You can complete your renewal all at once, or save your work and come back to it later.

Once you have submitted your renewal, you will receive an email acknowledgment. You can make changes to owner information, such as the mailing address or contact name. (Be sure to make these changes before you submit your renewal form.) If you have forgotten your password or are having difficulty with the website, you may contact us.

Please note that if the property is sold, the new owner must file a new application for the not-for-profit exemption if they believe they qualify.

Download the list of properties that have not submitted the 2020/2021 NFP renewal applications (updated March 25, 2020).

Denials

If your renewal application is denied, we will send you a letter with an explanation of why the application was denied. This letter will contain information on the process to challenge the denial, including how to file a challenge with the New York City Tax Commission. Please note that the deadline for filing these appeals varies depending upon the tax class of your property. The dates are always specified in the denial letter.

If your property tax exemption has been denied, there will tax charges on the property. All not-for-profits who have been denied the not-for-profit tax exemption must pay those taxes even if they are appealing to the Tax Commission. Failure to do so could result in your property becoming eligible for the City’s tax lien sale. Should your appeal be successful, a credit will be placed on your account for any taxes you have already paid. You may leave the credit on your account or request that the credit be refunded to you.