Title 1 - (400 - 418) PUBLIC PROPERTY
- 400 - United States.
- 402 - United States or state property held under contract of sale.
- 404 - State of New York.
- 406 - Municipal corporations.
- 408 - School districts and boards of cooperative educational services.
- 410 - Special districts.
- 410-A - Special districts.
- 410-B - Special water districts.
- 412 - Public authorities.
- 412-A - Industrial development agencies.
- 412-B - Industrial development agency railroad property.
- 414 - Public housing, publicly assisted housing and limited-profit nursing homes.
- 416 - United Nations.
- 418 - Foreign governments.