Form RP-420-a/b-Org: Real Property Tax Exemption for Nonprofit Organizations Explained

Form RP-420-a/b-Org is the application New York State nonprofit organizations use to request a real property tax exemption on land and buildings they own. It’s issued by the New York State Department of Taxation and Finance, specifically the Office of Real Property Tax Services (ORPTS), and it applies to property owned by corporations or associations organized for religious, charitable, hospital, educational, or certain other not-for-profit purposes listed under Real Property Tax Law section 420-a or 420-b.

If your organization owns a building or parcel of land and uses it primarily for an exempt purpose — a church, a private school, a nonprofit hospital, a community charity headquarters — this is the form that puts that property on record as tax-exempt with your local assessor. Without filing it, the property stays on the taxable rolls regardless of your organization’s nonprofit status.

Who Needs to File This Form

This application is meant for nonprofit corporations and associations, not individuals. You need it if your organization:

• Owns real property in New York State (not just leases it)
• Uses the property mainly for a purpose recognized under RPTL 420-a (mandatory exemption categories like religious, charitable, educational, hospital) or 420-b (permissive exemptions granted at local option)
• Has not previously filed for or received an exemption on that specific parcel
• Needs to reapply after a change in use, ownership, or a request from the assessor

Property owners who rent out part of the building for non-exempt commercial use, or who use only a portion of the parcel for the exempt purpose, will also need to detail that split within the application, since partial exemptions are common when property has mixed use.

When to Submit It

Timing matters with this form. Most municipalities in New York require exemption applications to be filed with the local assessor by the taxable status date, which is typically March 1 in most towns, though cities and some counties have different dates. Missing that deadline usually means waiting until the following assessment year, so it’s worth confirming the exact date with your assessor’s office well before submitting.

New organizations that just acquired property, or existing exempt organizations that added a new parcel, should file as soon as the deed transfer is complete rather than waiting until close to the deadline. Assessors often request supporting documentation — articles of incorporation, IRS determination letters, financial statements — and gathering those takes time.

How to Get and Complete the Form

The form is available directly from the New York State Department of Taxation and Finance as a fillable PDF, which means you can type your organization’s information directly into the AcroForm fields on a computer before printing it for signature and submission. You’ll need details such as the organization’s legal name, the property’s tax map or parcel identifier, a description of how the property is used, and information about any income the property generates.

Once completed, the application isn’t sent to the state tax department — it goes to the local assessor’s office where the property is located, along with any required attachments. The assessor reviews the application, may request additional documentation, and ultimately grants, denies, or partially approves the exemption.

This process runs parallel to other property assessment filings that New York landowners deal with, including agricultural assessment paperwork. If your organization also owns farmland or is exploring different property tax categories, it’s worth reviewing related applications like the Form RP-305-PR agricultural payment report or the Form RP-305-P payment calculation worksheet, since assessors often handle these exemption and assessment categories through similar local review processes.

Keep a copy of the completed RP-420-a/b-Org application and all supporting documents for your organization’s records, since assessors periodically request renewal information or verification that the property use hasn’t changed since the original exemption was granted.