Of NYC's $536.1B in citywide , $176.9B — 33.0% — is fully .
Class 1/2/3/4 headline classes
Government and nonprofit entity types run near-total exemption; private entity types carry partial abatements only
27,187 lots hold $213.0B in market value — 49.1% of it is exempt. This bucket includes parks, schools, hospitals, universities, and religious institutions.
1,140,775 lots hold $1.7T in market value — only 19.0% is exempt, almost entirely from co-op/condo abatements and construction incentives like 421-a and J-51.
Ranked by total exempt value. Entity owners only — no individual is ever named or ranked on this site (see privacy rule in data/analytics/README.md).
| Owner | Type | ||||
|---|---|---|---|---|---|
| NYC Department of Parks & Recreation | Government | 5,053 | $16,910,283,915 | $39,401,001,518 | 43% |
| NYC Department of Education / School Construction Authority | Government | 1,225 | $12,446,418,124 | $27,748,007,915 | 45% |
| Other NYC / NY / US Government Agency | Government | 2,445 | $11,071,472,038 | $26,824,327,991 | 41% |
| Port Authority of NY & NJ | Government | 129 | $9,208,859,413 | $20,473,327,392 | 45% |
| NYC Housing Authority (NYCHA) | Government | 801 | $6,194,728,532 | $13,880,001,324 | 45% |
| NYC Department of Citywide Administrative Services (DCAS) | Government | 1,996 | $2,718,023,085 | $6,888,345,364 | 39% |
| Dormitory Authority of the State of NY (DASNY) | Government | 123 | $2,591,755,775 | $5,862,518,477 | 44% |
| NYC Health + Hospitals Corporation (HHC) | Government | 47 | $2,282,022,826 | $5,201,359,785 | 44% |
| United States Government | Government | 87 | $1,921,548,105 | $4,280,831,029 | 45% |
| NYC / NYS Department of Transportation | Government | 1,282 | $1,203,387,856 | $2,801,628,357 | 43% |
| Metropolitan Transportation Authority (MTA) | Government | 2,400 | $1,007,746,012 | $2,264,279,014 | 45% |
| NYC Department of Sanitation (DSNY) | Government | 119 | $752,611,021 | $1,680,384,900 | 45% |
| NYC Police Department (NYPD) | Government | 222 | $617,432,972 | $1,378,328,870 | 45% |
| RIVERBAY CORP | Housing company | 14 | $403,310,910 | $913,156,000 | 44% |
| City of New York (General) | Government | 1,262 | $402,221,831 | $1,084,942,721 | 37% |
| State of New York | Government | 198 | $386,337,266 | $1,024,941,307 | 38% |
| NYC Department of Environmental Protection (DEP) | Government | 1,252 | $346,537,446 | $872,294,386 | 40% |
| S K I REALTY INC | Corporation | 232 | $329,109,912 | $733,112,926 | 45% |
| ST JOHN S UNIVERSITY | Nonprofit/Institution | 18 | $311,505,930 | $707,396,000 | 44% |
| NYC Fire Department (FDNY) | Government | 267 | $298,949,538 | $665,982,640 | 45% |
Top-owner list restricted to rows with a non-null owner_group_id — by construction (OWNER_CONSOLIDATION_METHODOLOGY.md) this is never assigned to Individual or Unknown/Other owners, so it's entity-only. No individual names anywhere in this file.