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2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
455 - Exemption option.

NY Real Prop Tax L § 455 (2016) What's This?
  455.  Exemption option. Notwithstanding any provision of this title
  to the contrary, real property owned by one or more persons where one of
  such owners qualifies for a real  property  tax  exemption  pursuant  to
  section  four  hundred  fifty-nine-c or four hundred sixty-seven of this
  title, and  another  of  such  owners  qualifies  for  a  different  tax
  exemption  pursuant  to  such  sections of this title, such owners shall
  have the option of choosing the one exemption which is  most  beneficial
  to such owners. Such owners shall not be prohibited from taking one such
  exemption solely on the basis that such owners qualify for more than one
  exemption and therefore are not eligible for any exemptions.

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