Restored exemptions to real estate taxation for Brooklyn from 1900 to 1959

Accession ACC-1984-004. Unprocessed - RG 035. Department of Finance

Description

Accession consists of applications, certificates, correspondence, memos, charters, by-laws, annual reports and other documents illustrating the process through which the City grants exemptions (remissions) of real estate taxation to non-profit and other institutions and then when circumstances change, restores the properties to the tax rolls. Among the types of organizations included are religious, educational, charitable and cultural - some no longer extant. At present these records are interfiled with current (i.e. post 1960 restored exemptions in seven legal size cabinet drawers and constitute perhaps two thirds of the total. The detailed information given in the applications and supporting documentation should be of value to urban and local historians researching the role of non-profit institutions, as well as to urban and economic historians doing detailed studies on the City's tax base and the evolution of its tax policies toward non-profit organizations. Arranged numerically by block and lot.


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