Property Ownership

In New York, the 421-a tax exemption is designed to:

AExempt owner-occupied homes from school taxes
BEncourage residential development by providing temporary property tax benefits for new multiple dwellings✓ Correct
CReduce property taxes for senior citizens
DExempt commercial properties from city taxes

Explanation

New York City's 421-a program provides temporary property tax exemptions to incentivize the construction of new multiple dwellings (rental and condo), often with affordable housing requirements attached.

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