New York Real Property Tax Code § 414

Public housing, publicly assisted housing and limited-profit nursing homes
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§ 414.  Public housing, publicly assisted housing and limited-profit\nnursing homes.  Real property owned by a municipal housing authority and\n"war demobilization emergency housing" shall be entitled to the\nexemption provided in the public housing law.  Real property owned by a\nlimited-profit housing company, a limited dividend housing company or a\nhousing development fund company shall be entitled to the exemption\nprovided in the private housing finance law, except as otherwise\nprovided in section four hundred twenty-two of this chapter.  Real\nproperty owned by a limited-profit nursing home company shall be\nentitled to the exemption provided in the public health law.\n

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