N.Y. Laws » CHAPTER Public Authorities / ARTICLE Miscellaneous Authorities / TITLE Dormitory Authority
New York Consolidated Laws

N.Y. Public Authorities Law § 1685 (2026)

Exemptions from taxation

✓ current as of May 2026
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§ 1685. Exemptions from taxation. It is hereby found, determined and
declared that the creation of the authority and the carrying out of its
corporate purposes is in all respects for the benefit of the people of
the state of New York, for the improvement of their education, welfare
and prosperity, and is a public purpose, and that the dormitories of the
authority are an essential part of the state education system, and that
the authority will be performing an essential governmental function in
the exercise of the powers conferred upon it by this title, and the
state of New York covenants with the holders of the bonds that the
authority shall be required to pay no taxes or assessments upon any of
the property acquired by it or under its jurisdiction, control,
possession or supervision or upon its activities in the operation and
maintenance of such dormitories or any moneys, revenues or other income
received by the authority and that the bonds of the authority and the
income therefrom shall at all times be exempt from taxation, except for
transfer and estate taxes.
Notes of Decisions
Cited in 6 cases, 1994–2011 · leading case: New York State Dormitory Auth. v. Bd. of Trs. of Hyde Park Fire & Water Dist., 653 N.E.2d 1159 (N.Y. 1995).
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New York State Dormitory Auth. v. Bd. of Trs. of Hyde Park Fire & Water Dist., 653 N.E.2d 1159 (N.Y. 1995). · cites it 10× “Public Authorities Law § 1685 provides that, because "the creation of the [dormitory] authority * * * is in all respects for the benefit of the people * * * the state of New York covenants with the holders of the bonds that the [dormitory] authority shall be required to pay no…”
Briffel v. Cnty. of Nassau, 31 A.D.3d 79 (N.Y. App. Div. 2006). · cites it 3× “In rejecting the technical construction of the term “assessment” urged by the assessor, Chief Judge Kaye wrote for the Court: “If the word ‘assessment’ in Public Authorities Law § 1685 is to be interpreted in accordance with the definition provided in RPTL 102 (2) to refer to an…”
Teresian House Nursing Home Co. v. Comm'r of Health, 70 A.D.3d 1294 (N.Y. App. Div. 2010). “In order to finance that expansion, petitioner borrowed funds via the issuance of tax-exempt bonds by the Dormitory Authority of the State of New York (hereinafter DASNY) (see Public Authorities Law § 1685). Petitioner incurred interim interest expense total-ling $881,430 on…”
New York State Dormitory Auth. v. Bd. of Trs. of the Hyde Park Fire & Water Dist., 206 A.D.2d 483 (N.Y. App. Div. 1994). “We find that the New York State Dormitory Authority failed to establish that its property is exempt from this local special benefit assessment pursuant to Public Authorities Law § 1685. The appellant contends that the 1989 allocation of benefit assessments to certain property of…”
New York State Dormitory Auth. v. Bd. of Trs. of the Hyde Park Fire & Water Dist., 239 A.D.2d 501 (N.Y. App. Div. 1997). · cites it 2× “In a prior proceeding in which the petitioner challenged the 1990 and 1991 special assessments by the District against the same property, the Court of Appeals determined that the petitioner was exempt from payment pursuant to Public Authorities Law § 1685 (see, Matter of New…”
Long Island Power Auth. v. Anderson, 31 Misc. 3d 540 (N.Y. Sup. Ct. 2011). “” (Emphasis added; see also LIPA Act [Public Authorities Law] §§ 1020-a, 1020-p [2]; Public Authorities Law § 1685; Matter of New York State Dormitory Auth.”
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