New York Bankruptcy Exemption Laws



ADVERTISEMENT - LegalConsumer.com does not endorse or review advertised products or services.

NY Bankruptcy InformationNew York Bankruptcy Exemption Laws

(Portions reprinted by permission from How to File for Chapter 7 Bankruptcy, Nolo © 1989-2014 )


Quick Summary (details below...)

Federal Exemptions Also Available
(see below)

New York Homestead Exemption

Real property including co-op, condo, or mobile home, to $150,000 for the counties of Kings, New York, Queens, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester, and Putnam; $125,000 for the counties of Dutchess, Albany, Columbia, Orange, Saratoga, and Ulster; $75,000 for the remaining counties in the state. (husband & wife may double)   (more...)

Auto/Truck (aka Motor Vehicle)

Motor vehicle to $4,000. $10,000 if vehicle equipped for a disabled person (husband & wife may double)   (more...)

Other Property

Clothing, furniture, refrigerator, TV, radio, computer and cell phone, crockery, cooking utensils & tableware, dishes necessary for family;
Stoves and home heating equipment with fuel to last 120 days;
Wedding ring, jewelry and art to $1,000;
Religious texts, schoolbooks, other books to $500;
Church pew or seat;
Domestic animal with food to last 120 days, to $1,000;
(NY CPLR § 5205)

In bankruptcy, these personal property exemptions claimed under NY CPLR § 5205 may not exceed $10,000 total (including tools of trade & limited annuity) (NY DEBT & CRED § 282)    (more...)

Wild Card Exemption

$1,000 if no homestead claimed   (more...)

New York Wage Garnishment Law

90% of earned but unpaid wages received within 60 days before & anytime after filing
100% of pay of noncommissioned officer, private, or musician in U.S. or N.Y. state armed forces   (more...)

 


More New York Exemptions...

[Click here for more info & citations...]


^ Top

Citation Link Preference:

What's This?
Wherever possible, I link to free sources of law. Not all states have systems that readily lend themselves to direct linking to specific code sections. In the 38 or so states that do allow it, I link directly to the state legislatures version of the statutes.

 Public Websites - Link to free government websites wherever possible. ()

     WestLaw - Link to WestLaw (requires WestLaw account; ala carte available).


Updates & Errata

I've been maintaining these tables since 1997. I try to update them twice a year. Laws change, and, even with a 99.9% accuracy, there are thousands of citations here, so a few might have a glitch or two. If I've missed something important, or something has changed, let me know. I'll fix it. Other users will thank you. - Albin Renauer


Share/Bookmark

Protecting Your Assets in Bankruptcy: New York Property Exemption Laws

Property you get to keep*

The law of what has come to be called "Asset Protection" is actually a mixture of laws that allow you to keep certain property no matter what, even if you owe money to others. Every state has laws that designate specific property you get to keep so that you can continue living a productive life. That is, even if you owe a trillion dollars to someone, the law won't make you sell the shirt off your back to pay it. And in Texas and Florida, they won't even make you sell your million dollar mansion, or in Nevada, your gun.

These rules are called "property exemptions." They vary from state to state. They designate what property is off limits to your 'creditors '-- the legal name for those who claim you owe them money.

When you fill out your bankruptcy forms (Form 6, Schedule C), you will be asked what property you claim as exempt -- and a citation of the law that allows it.

This page gives you those citations and gives a brief summary of the exemption.

The help topics on the right provide additional information.

*Exemptions & "secured debts"

Note that property that is collateral for a purchase-money loan (such as a car securing a car loan or a home securing a first mortgage) is not protected by exemptions from repossession actions by that lender. Any equity you may own in the property is protected and may give you certain rights against holders of judgment liens and second or third lien holders.

Let's repeat that first point before we go further: Exemption laws do NOT protect you from losing property if you've voluntarily pledged the property as security for a loan and you don't make the payments.

Example:
Unsecured vs Secured Debts

So... for example. If you owe $30,000 to credit card companies, that debt is "unsecured". There is no collateral attached to it. No matter what they threaten, the credit card company can't take any of your exempt property. Likewise, most medical bills and lawsuit settlements are "unsecured" debts. If an unsecured creditor bothers to go to court get a judgment against you, they can get the court to attach a "judgment lien" to your property. But if the property is exempt, you typically can (and should) ask the bankruptcy court to remove that lien from your property (but you have to ask -- its not automatic).

Continuing the example ... If you were persuaded to pay off your credit cards and other unsecured debts with a lower interest, "secured" loan, say, from a loan consolidation company, you probably pledged your home equity or other property as collateral.

As a general principle, once you've voluntarily (i.e. through a contract or signing something) pledged your property as security for a loan, the exemption laws no longer protect you. The creditor can repossess the property you pledged regardless of whether it is protected by an exemption.

Note that this is a general principle, among other factors -- more than we can go into here.... That's why we wrote a book... Specific facts might lead the court to apply other principles to, for example, undo a recent transaction if it unfairly benefited a single specific creditor at the expense of many others.

See Chapters 3, 4 and 5 of the How to File for Chapter 7 Bankruptcy for more about this.

 

Conditions of use & common sense advice before you use this information — Permission to use these materials is given only on the condition that the user will be solely responsible for verifying the accuracy of the information contained here.

This list was last updated, January 2014. Laws can and do change. Before relying on this or ANY information you find on the internet, confirm that it is current. (If you find something incorrect or out of date, please report it here. Thanks. )

Every effort has been made to report these laws accurately. However, there could be errors or omissions which could change the effect of the law in a particular case.

If you see a law listed here and want to know how it applies to you -- that's what lawyers are for. A lawyer can tell you whether and how a law would apply to your specific situation, and give you other ideas of how the laws might work in your favor, in your particular case. There are resources on this website to help you locate a lawyer in your area.

Laws are interpreted and applied by trustees and judges, and often even the judges don't agree on what the law means and when it applies. Over time, and hundreds of cases, there develops a pretty clear picture of what exemptions are allowed or routinely challenged within the local bankruptcy practice. Local customs can vary one district to the next, or even depend on the trustee. An experienced local bankruptcy professional should have a good sense of what flies and what doesn't with your local judge and trustee.

See the disclaimer, for other important limitations regarding this information.

The Long Tradition of Property Exemptions

The most famous asset protection law is the "unlimited homestead exemption " invented in the 1800s by the Republic of Texas as a way of attracting settlers. Other states across the plains, and Florida added unlimited homesteads to their laws and today several states still have them. Several years ago Nevada greatly expanded its exemption laws in hopes of becoming a haven for those seeking asset protection. Its generous homestead protection may be partly responsible for the Las Vegas real estate boom. Unfortunately for debtors in the rest of the country, most states offer far less protection.

^ Top

New York Exemptions

Federal vs. State Exemption Statutes and How to Read Them

Some states offer you a choice of their State law exemptions or the Federal bankruptcy exemptions.

Other states require you to use their state exemptions.

Some states have special exemptions that apply specifically to bankruptcy, while others apply exemption laws that affect any kind of court-ordered collection activity.

As such, the wording of these statutes commonly speak in terms used in court-ordered procedures such wages not being subject to or "garnishment" or of property or pension funds not being subject to "attachment" ...they're not talking sentimental attachment... they mean liens -- that are "attached" to property -- and sometimes can be "stripped" away or "avoided" (i.e. eliminated) in bankruptcy.

Also, unlike what you see on this web page, most states don't list their exemptions in a neat little table.

What appears on this page is a rather simplified summary of exemption laws to let you know what laws are out there and where to find them.

Users should check the actual citations for specific limitations or qualifications or updates of these exemptions.

One more thing... Some states change the emeption amounts by adminstrative order, so the numbers in the statute are old, and don't match current amounts, which you'll see here.

In states where that is the case, I make a note of that.

A few courts offer a simplified list of current exemptions and their amounts, but most don't. Wouldn't hurt to ask the clerk.

 

New York Offers a Choice of Federal or State Exemptions

New York law allows you to use the exemptions found in the U.S. bankruptcy code (11 U.S.C. § 522(d)) or the exemptions provided under New York law. However, you cannot mix and match exemptions from the federal bankruptcy code and state law. You must choose one system or the other.

However, if you use the state law exemptions, there are a few U.S. 'non-bankruptcy' exemptions (that is, exemptions that exist outside of federal bankruptcy code) that you can use in addition to your state law exemptions. The four most significant non-bankruptcy exemptions are for:

  • Wages (a general cap on what percentage of your wages can be garnished)
  • Social Security benefits
  • Civil Service benefits, and
  • Veterans Benefits

Other non-bankruptcy exemptions mostly deal with various benefits to government and military personnel, with a few odd laws regarding specially regulated labor markets such as railroad workers, merchant sailors, and longshoremen.

NOTE: Federal Exemption amounts listed below reflect the April 1, 2013 adjustment for inflation every three years, and therefore do not match the figures shown in the federal exemption statutes. Click here for the April 1, 2013 inflation adjustments to Federal bankruptcy exemption amounts, published in the Federal Register.

Can you double exemptions for joint filers? (General principles)

If you are married and filing together, you and your spouse must use the same law; one cannot use federal law while the other uses state law. However, the exemption law chosen applies separately to each spouse. Thus, it is generally possible to double the amount of state law exemptions, Cheeseman v. Nachman, 656 F.2d 60 (4th Cir. 1981) (married couple filing a joint petition was entitled to double the Virginia homestead exemption), unless state law (e.g. California) specifically prohibits a couple from doubling certain exemptions. See First National Bank v. Norris, 701 F.2d 902 (11th Cir. 1984)(Alabama); Granger v. Watson, 754 F.2d 1490 (9th Cir. 1985)(California).

^ Top

New York Homestead Exemption

Home Valuation tools

Zillow.com Recommended! Wonderful tool that shows home values in your neighborhood. This link will take you to a listing of the average home value in your zip code. Just add your street address to get an estimate of the value of your house, and all others in your neighborhood. (Note: Does not serve all areas, and valuations are imperfect estimates only.)

Yahoo Real Estate offers comparable home sales in your neighborhood.

Almost every state provides protection for equity in the family home, and many states have increased the amount of protection in recent years. Seven states offer unlimited protection. Most states are not as generous.

New Federal Residency Requirement

Under the new bankruptcy law, you must be have lived in the state for at least 40 months (three years and four months) before you can claim any homestead protection greater than $155,675. (If your state's exemption offers less than this amount, the law is irrelevant to you.) The law is poorly worded but seems to say that if you move from one home to another in the same state, you can claim that state's homestead protection.

IF you are moving to another state, OR you moved to New York within in the last two years, click here.

Federal Exemptions

  • Real property, including co-op or mobile home, or burial plot to $22,975; unused portion of homestead to $11,500 may be applied to any property
    11 U.S.C. § 522 (d)(1), (d)(5)























New York Exemptions

  • NY Exemptions
  • Real property including co-op, condo, or mobile home, to $150,000 for the counties of Kings, New York, Queens, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester, and Putnam; $125,000 for the counties of Dutchess, Albany, Columbia, Orange, Saratoga, and Ulster; $75,000 for the remaining counties in the state. (husband & wife may double)
    In re Pearl, 723 F.2d 193 (2nd Cir. 1983)
    N.Y. CPLR § 5206 (a)

^ Top

Tenancy by Entirety Exemption

Tenancy by the Entirety (TBE) is a form of property ownership, based on traditional English common law, that is still recognized in about 1/2 of states and the most common form of martial property ownership in many of them.

It protects property that is jointly owned by a married couple as an "entirety" -- which is to say, as a single marital entity, not as individuals.

Tenancy by the Entirety (TBE) was originally conceived as a debt shield -- a way of protecting wives and children from being left homeless and penniless as a result of the debts of a husband. Under the English common law TBE doctrine, a husband could not sell property owned by "the entirety", or give it away, or pledge it as security for a loan without the consent of his wife.

Today, 25 states still recognize some form of tenancy by the entirety, but they differ on the extent to which the property is exempt.

Federal Exemptions

New York Exemptions

^ Top

New York Insurance exemptions

Virtually all states protect life insurance proceeds in some manner or another. Some restrict it to proceeds paid to a dependent. Many states also protect the cash-value or loan-value of insurance policies.

If a substantial amount of your assets are in life insurance, you may want to consult a professional to determine the extent to which those policies are exempt. The website AssetProtectionBook.com does particularly thorough job of covering New York insurance exemptions.

Federal Exemptions

New York Exemptions

^ Top

New York Pensions & Retirement Savings Exemptions

The new federal bankruptcy law now automatically exempts a virtually all tax-exempt pensions and retirement savings accounts from bankruptcy, even if you are using state law exemptions. 11 U.S.C. § 522(b)(3)(C). (See Help Topic: Special Rules For Retirement Accounts.)

The law protects any pension or retirement fund that qualifies for special tax treatment under Internal Revenue Code sections 401, 402, 403, 408, 408A, 414, 457, or 501(a).

Federal Exemptions

  • All types of retirement funds and accounts that tax-exempt under IRC section 401, 403, 408, 408A, 414, 457, or 501(a) ; IRAs & Roth IRAs limited to $1,245,475 (excluding rollover contributions); limitation can be overidden by judge.
    11 U.S.C. § 522 (d)(12)
    11 U.S.C. § 522 (n)

New York Exemptions

  • ERISA-qualified benefits, IRAs, & Keoghs & income needed for support
    N.Y. CPLR § 5205 (c)
    N.Y. Debt. & Cred. Law § 282 (2)(e)
  • Public retirement benefits
    N.Y. Ins. Law § 4607
  • State employees
    N.Y. Retire. & Soc. Sec. Law § 10
  • Teachers
    N.Y. Educ. Law § 524
  • Village police officers Unconsolidated
    N.Y. Unconsol. Law § 5711-o
  • Volunteer ambulance workers' benefits
    N.Y. Vol. Ambul. Workers’ Ben. Law § 23
  • Volunteer firefighters' benefits
    N.Y. Vol. Fire. Ben. Law § 23

^ Top

New York Personal Property Exemptions

Auto Valuation Tools:

Kelley Blue Book

Edmunds

Both of these websites offer interactive tools to determine the current value of your used car.

This category covers your car, your non-retirement bank accounts, and most of your other personal possessions, other than your house.

States vary widely on how generous they are in this area. Some exemptions may be for any combination of property up to an aggregate amount. Other exemptions apply only to specific items, such as jewelry.

Remember that an exemption will not protect your car from being repossessed by the holder of the car loan you used to purchase the vehicle if you pledged the vehicle as security for the loan. To keep the car, you will have to pursue other options such as 'redemption' or 'reaffirmation.' See the help topics and How to File for Chapter 7 Bankruptcy for more on this.

Federal Exemptions

New York Exemptions

^ Top

New York Public Benefits Exemptions

Most states exempt public benefits, consistent with the notion that such benefits are intended as a safety net for the recipient.

Federal Exemptions

New York Exemptions

^ Top

New York Tools of Trade Exemptions

These are the things you use to make a living. An automobile or truck can be a tool of trade if you use it as such. Commuting to work doesn't count, but if driving is a necessary component of transacting your business, you can claim your vehicle is a tool of trade.

Federal Exemptions

New York Exemptions

^ Top

New York Wage Garnishment Laws

Most states have a wage garnishment law. In some states, wage garnishment laws can be used in bankruptcy as an exemption to protect income that you had coming due, but not yet received, as of the day you filed, for work you had already done -- so called "earned but unpaid wages".

In some states, the wage garnishment law protects not only wages owed to you, but also wages already in your possession and saved over time preferably holding it in a separate bank account. In other states wage garnishment laws do not protect wages once they are they are in your possession.

There is a federal wage garnishment protection found in the CCPA (Consumer Credit Protection Act), 15 U.S.C. § 1673, which limits how much of your pay can be taken for collection purposes. But this law law is generally found not to be an exemptions in bankrupty. See, e.g. IN RE HORTON, Case No. 10-53495., Bankr. ED Kentucky, 3/4/2011

Some courts have also held that some state wage garnishment laws do not create an exemption in bankruptcy. See, eg. Utah, Tennessee, Vermont, Missouri.

Other courts have held that state garnishment statutes DO create an exemption. See, e.g., Oregon, Iowa, Ohio, Kansas, Indiana.

And in Illinois there are recent published bankruptcy court opinions going both ways on the issue of whether Illinios wage garnishment law can be used as an exemption in bankruptcy.

Click here for collected case law on the question: Do wage garnishment laws create an exemption in bankruptcy?

Finally, if you live in a state that lets you use the Federal bankruptcy exemptions in 522(d), and you choose to use them, then you get no exemption for earned but unpaid wages; the wildcard exemption is your only option. See, e.g. U.S. v. Christensen, 200 B.R. 869 (D.S.D. 1996) (applying FDCPA law, based on similar statutory structure to bankruptcy's opt-out law)

Federal Exemptions

New York Exemptions

^ Top

New York Wild Card Exemption

Most, but not all, states allow a so-called "wild-card" exemption that can apply to any property. The wild card exemption can be of particular help if one or more of your other exemptions falls short of protecting your equity. You may split your wild card exemption amount over multiple items and stack it atop other exemptions as needed to protect exposed equity.

Federal Exemptions

New York Exemptions

Help Topics


Close What are Bankruptcy Exemptions?

Every state has laws that designate certain types of property (your home, some personal possessions, tools of your trade) that are off-limits to "unsecured" creditors -- that is, creditors who do not have a lien on your property. Credit card debt and medical bills are the two the most common types of unsecured debt (unless you have a special 'secured' credit card).

Unsecured creditors cannot force you to sell your exempt property to pay off the debt. Even if the creditor goes to court wins a court judgment against you, and takes steps to attach a 'judgment lien' to your property, you are still entitled to your exemption amount before any sale proceeds are distributed to the unsecured creditor. (However, some debts, like child support, may be an exception.)

If you eventually do sell your property voluntarily, the creditor has a right to have its lien paid from the sale proceeds before you receive anything. As a practical matter, most people facing bankruptcy only own property that is exempt, and have no interest in selling what they have. If all of your property is protected by exemption laws, you are said to be "judgment proof" -- whether or not you file for bankruptcy.

If you do file for bankruptcy and all your property is exempt, your case is known as a "no asset" bankruptcy--which really means you have no non-exempt assets.

In bankruptcy, a court official called the "bankruptcy trustee" represents the rights of all unsecured creditors. The trustee can assert whatever rights the creditors would have if they had a court judgment against you.

Another important thing to remember about exemptions is that it only protects the "equity" in your property. That is the difference between the value of the property, and what you owe to secured creditors.

If you contractually agreed to pledge your property as collateral for a debt, this property is known as "secured property," and the debt is called a "secured" debt, and the person you owe is a "secured creditor" and they have a "security interest" in the property. If the debt was incurred to purchase the property itself (e.g. a car loan or first mortgage), the creditor is said to have a "purchase money security interest" (PMSI). Exemption laws offer no protection against such contractual agreements that give the creditor a PMSI.

EXAMPLE:

If you owe $10,000 on a $12,000 car, you have only $2,000 in equity. If your state has at least a $2,000 exemption for motor vehicles, that will be enough to protect the car in bankruptcy --(but you'll still need to make the car payments to the secured creditor.

On the other hand, if you own the vehicle free and clear, then your equity is the full value of the vehicle, and a $2,000 exemption would not enough to protect it. The trustee would force the sale of the car, you would get your exemption amount, and the trustee would get the rest of the proceeds to distribute to the unsecured creditors.

 

FOR MORE INFORMATION:

How to file lien avodance motions in bankruptcyThis topic is covered in more detail in Chapters 3, 4 and 5 of How to File for Chapter 7 Bankruptcy, 17th Edition, 2011.

Buy now: Nolo (publisher)

Close

CloseWhich State's Exemptions Must You Use?

Legal test under the new bankruptcy law:

IF you have not lived in for at least two years...

Then, which state did you consider to be your domicile two years ago?

(If more than one state, choose the state in which you lived most for the six months ending two years ago from this date.)

How to File for BankruptcyExcerpt from
How to File For Chapter 7 Bankruptcy

17th Edition, (Nolo 2011)
Elias, Renauer, Leonard

New Residency Requirements for Using State Exemptions

Prior to the new bankruptcy law, filers used the exemptions of the state where they lived when they filed for bankruptcy. Under the new rules, however, some filers will have to use the exemptions of the state where they used to live. Congress was concerned about people gaming the system by moving to states with liberal exemptions just to file for bankruptcy. As a result, it passed residency requirements filers have to meet before they can use a state’s exemption system.
Here are the new rules that apply to exemptions for everything but a home:

  • If you have lived or made your residence in your current state for at least two years, you can use that state’s exemptions.
  • If you have lived or made your residence in your current state for more than 91 days but less than two years, you must use the exemptions of the state where you lived for the better part of the 180-day period immediately prior to the two-year period preceding your filing.
  • If you have lived or made your residence in your current state for fewer than 91 days, you’ll need to wait until you have lived there for at least 91 days before you can file (and then use whatever exemptions are available to you according to the rules set out above).
  • If the state you are filing in offers a choice between the state and federal bankruptcy exemptions, you can use the federal exemption list regardless of how long you’ve been living in the state.
  • If these rules deprive you of the right to use any state’s exemptions, you can use the federal exemption list. For example, some states allow their exemptions to be used only by current state residents, which might leave former residents who haven’t lived in their new home state for at least two years without any available state exemptions.

A longer residency requirement applies to homestead exemptions: If you acquired a home in your current state within the 40 months before you file for bankruptcy (and you didn’t purchase it with the proceeds from selling another home in that state), your homestead exemption will be subject to a cap of $125,000, even if the state homestead exemption available to you is larger. For detailed information on homestead exemptions, see Ch. 4.

NOTE - a potential 'Catch 22': In some states, exemption rules can only be used by a resident, or if you have your "domicile" there. But the federal rule says you must use the state you moved away from. So.... IF your former state's exemption laws, for which you may "qualify" under the federal formula, do not apply to non-residents -- then your your answer gets more complicated. See the site exemptionsexpress.com/How.htm for a more detailed explanation of this issue.

Close

CloseCommon Exceptions to Exemptions:

Child support
Taxes
Secured claim holders
Close

CloseSpecial Rules for Retirement Accounts:

Under a new provision of the bankruptcy law, enacted in October 2005, virtually all types of pension and retirement accounts recognized by the IRS are completely exempt regardless of what state you live in.

This provision exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under Sections 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code."

This list covers 401(k)s, 403(b)s, profit-sharing and money purchase plans, IRAs (including SEP and SIMPLE plans), as well as defined-benefit plans.

The exemption applies whether you rely on the list of federal bankruptcy exemptions (11 U.S.C. 522(d)(12)) or the exemption laws of your own state (See 11 U.S.C. 522(b)(3)(C)). Section 522(b)(4) spells out the specific requirements for qualifying under these provisions.

These exemptions are unlimited, except for Roth and traditional IRAs, which are capped at an aggregate IRA account value of $1 million per individual (adjusted every three years for inflation). (See 11 U.S.C. 522(n))

SEP and SIMPLE IRAs, along with all other types of non-IRA retirement accounts such as 401(k)s and 403(b)s, are completely exempt.

More Info

For more details, see an excellent summary of how retirement accounts are treated under the new bankruptcy law from the August 2005 issue of the Journal of Financial Planning.

References to the Internal Revenue Code

The new bankruptcy law exemption for retirement accounts includes all funds "exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986."
Those sections cover:

  • 401 (a qualified pension, profit-sharing and stock bonus plan created under a trust established by an employer for the exclusive benefit of employees or beneficiaries)
  • 403 (qualified annuity plans that are established by an employer for an employee under IRC 404(a)(2) or 501(c)(3))
  • 408 (IRAs)
  • 408A (Roth IRAs)
  • 414 (other retirement plan for controlled groups of employees such as churches, partnerships, proprietorships, and governments)
  • 457 (eligible deferred compensation plans) or
  • 501(a) (retirement plans established and maintained by tax-exempt organizations, e.g. churches, nonprofit organizations)

Special 'exclusion' of education accounts

Under the new bankruptcy law, education savings accounts or education IRAs created under sections 529 or 530 of the Internal Revenue Code are 'excluded' from the bankruptcy estate (not quite the same as 'exempt' but with the same result).

See, 11 U.S.C. 541(b)(6), (529 Education Tuition Plans) and 11 U.S.C. 541(b)(5) (530 Coverdell IRAS)

NOTE: Even though these education accounts are excluded from the bankruptcy estate, you still must list them on your forms (See section (11 U.S.C. 521(c).)

Also excluded are:

  • benefits governed by ERISA (Click here for government info on ERISA and pensions.)
  • 414(d)(governmental retirement plans),
  • IRC 457 (deferred compensation)
  • 403(b)( tax deferred annuity plan including church plans, etc)

See 11 U.S.C. 541(b)(7)Close

CloseSpecial Rules for Retirement Accounts:

Under a new provision of the bankruptcy law, enacted in October 2005, virtually all types of pension and retirement accounts recognized by the IRS are completely exempt regardless of what state you live in.

This provision exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under Sections 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code."

This list covers 401(k)s, 403(b)s, profit-sharing and money purchase plans, IRAs (including SEP and SIMPLE plans), as well as defined-benefit plans.

The exemption applies whether you rely on the list of federal bankruptcy exemptions (11 U.S.C. 522(d)(12)) or the exemption laws of your own state (See 11 U.S.C. 522(b)(3)(C)). Section 522(b)(4) spells out the specific requirements for qualifying under these provisions.

These exemptions are unlimited, except for Roth and traditional IRAs, which are capped at an aggregate IRA account value of $1 million per individual (adjusted every three years for inflation). (See 11 U.S.C. 522(n))

SEP and SIMPLE IRAs, along with all other types of non-IRA retirement accounts such as 401(k)s and 403(b)s, are completely exempt.

More Info

For more details, see an excellent summary of how retirement accounts are treated under the new bankruptcy law from the August 2005 issue of the Journal of Financial Planning.

References to the Internal Revenue Code

The new bankruptcy law exemption for retirement accounts includes all funds "exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986."
Those sections cover:

  • 401 (a qualified pension, profit-sharing and stock bonus plan created under a trust established by an employer for the exclusive benefit of employees or beneficiaries)
  • 403 (qualified annuity plans that are established by an employer for an employee under IRC 404(a)(2) or 501(c)(3))
  • 408 (IRAs)
  • 408A (Roth IRAs)
  • 414 (other retirement plan for controlled groups of employees such as churches, partnerships, proprietorships, and governments)
  • 457 (eligible deferred compensation plans) or
  • 501(a) (retirement plans established and maintained by tax-exempt organizations, e.g. churches, nonprofit organizations)

Special 'exclusion' of education accounts

Under the new bankruptcy law, education savings accounts or education IRAs created under sections 529 or 530 of the Internal Revenue Code are 'excluded' from the bankruptcy estate (not quite the same as 'exempt' but with the same result).

See, 11 U.S.C. 541(b)(6), (529 Education Tuition Plans) and 11 U.S.C. 541(b)(5) (530 Coverdell IRAS)

NOTE: Even though these education accounts are excluded from the bankruptcy estate, you still must list them on your forms (See section (11 U.S.C. 521(c).)

Also excluded are:

  • benefits governed by ERISA (Click here for government info on ERISA and pensions.)
  • 414(d)(governmental retirement plans),
  • IRC 457 (deferred compensation)
  • 403(b)( tax deferred annuity plan including church plans, etc)

See 11 U.S.C. 541(b)(7)Close

CloseInsurance Exemption Glossary:

Insurance exemptions use a lingo all their own and some familiarity with the jargon is essential to understanding what is exempt.

Three kinds of insurance assets

You may own a property interest in life insurance in three different ways: you may own an unmatured life insurance contract (with no cash value - e.g. a term life insurance policy), you may own cash value in an unmatured life insurance policy (e.g. a whole life policy), and you may, as a beneficiary, be entitled to proceeds from a matured life insurance policy.

"Matured" simply means that the conditions of the policy have have been met. A matured policy is paying proceeds to the beneficiary of the insured.

An unmatured policy is not paying proceeds, but, can still have a current value in two ways:

1. In the case of a "term life" policy, the continued existence of the contract itself can be said to have value, even if it cannot be converted to cash.

2. Other kinds of of policies can have accumulate value over time, and that value that can be borrowed against, or turned into cash if the policy is 'surrendered' (see "avails" below).

Reading insurance exemptions

Many states have unlimited exemptions for insurance proceeds. However, most states offer only limited exemptions for the cash or loan value of an unmatured policy.

A few states, however, offer unlimited exemptions for the cash value of such policies, or policies offered by 'fraternal benefit societies.' In such states, life insurance is often an important component of an overall asset protection strategy.

Other terms

Avails: Any amount available to the owner of an insurance policy other than the actual proceeds of the policy. Avails include dividend payments, interest, cash or surrender value (the money you'd get if you sold your policy back to the insurance company) and loan value (the amount of cash you can borrow against the policy).

 

Close

CloseDealing with Secured Auto Loans in Bankruptcy

Bankruptcy offers the option of keeping your secured property by immediately paying it's current replacement value of the object rather than the loan amount. This can be an attractive option for those with auto loans where the value of the car has most likely depreciated faster than the loan balance. However, coming up with the full amount in cash can be difficult if not impossible. In the past few years, a few alternatives have arisen.

Vendors of "Redemption Financing"

The companies listed below specializes in making auto loans to bankrupt debtors seeking the bankruptcy option of "redemption" of their vehicle, whereby the debtor keeps the car by immediately paying the vehicle's current market value (replacement value) rather than the full loan amount over time. These companies will finance a new auto loan (generally through a bank) to produce the cash to pay the redemption amount to your original creditor, and then you pay the redemption amount to the new lender over time. Of course, if you miss payments under the new loan, you'll still lose the vehicle, but at least your monthly payments should be smaller. The new lender takes ownership of the lien on your car. Debtors must have an otherwise good credit history to qualify, and the car must be in good enough condition (i.e. worth enough) to protect the bank's loan.

722 Redemption Financing (via US Bank)

This company specializes in making auto loans (through US Bank) to debtors seeking the option of "redemption" available to those in bankruptcy whereby the debtor can keep a car by paying the current market value (replacement value) of the automobile rather than the loan amount. The company will finance redemption of your existing automobile, or arrange financing for a replacement automobile. Debtors must have an otherwise good credit history to qualify. See the site for more information.

The site has special home pages for debtors, debtors attorneys, creditors, creditors attorneys, bankruptcy trustees, auto dealers.

Of course, if you can't make the payments on this revised amount loan, you'll still lose the car, just to a different lender. So this option is only a solution if you can make the payments on the reduced amount.

FreshStart Loan Corporation

Fresh Start Loan Corporation, a Delaware Corporation, dba Redemption Financial Services™ is a duly licensed Consumer Loan Company that began its operations in 1999. The company is now licensed in 12 states*, with licenses pending in 6 states** as of January, 2005.

Paul D. Kirschner, President, General Counsel, Fresh Start Loan Corporation . All employees of Fresh Start Loan Corporation, its loan officers, loan processors, customer service and intake employees are located at our headquarters in Gig Harbor, Washington.

* Licensed in Alaska, Alabama, Arizona, Georgia, Florida, Hawaii, Indiana, Kentucky, Missouri, Oregon, Utah and Washington
** Licenses Pending in California, Illinois, Mississippi, New York, Nevada and Ohio

Close

CloseHow do I eliminate judicial liens on exempt property?

If there is a lien on your property as a result of a court judgment against you, you may have the right to remove it if it "impairs" an exemption on the property. That is, if the equity in your property is protected by an exemption, you can get the judicial lien on it removed by the bankruptcy court as another element of the "fresh start" that bankruptcy is designed to provide.

If there are judicial liens on your property, be sure to determine which ones can be eliminated through the "lien avoidance" procedure. Some liens cannot be removed however, including a judicial lien that secures a domestic support obligation. 11 U.S.C.A. § 522(f)(1)(A).

How to file lien avodance motions in bankruptcyFor more information on lien avoidance, when it's available and step by step procedural guidance how to do it, see How to File for Chapter 7 Bankruptcy, 14th Edition, by Elias, Renauer & Leonard. Buy now: Nolo :: Powell's :: Amazon

Note that some judicial district web sites have links for those who provide free legal assistance to debtors who need representation in a lien avoidance proceeding.

Close

CloseOther Listings of New York Exemptions on the Internet

The following websites offer information on New York exemptions, but be careful to check whether the information is up to date. Here are a few generally reliable, resources, which may or may not be up to date.

AssetProtectionBook.com A site geared toward the very rich with millions n assets, looking for ways to shield them. Good discussion of using insurance as an exemption. Extensive state by state review of exemptions. Site is updated "when they get around to it" -- no guarantees of currency.

CCH Business Owner's Toolkit Generally, a good reference site for lawyers and small business owners. Exemption summaries do not have citations, nor can you tell when the information was last updated. Exemptions are not up-to-date for several states.

If you have recently moved

ExemptionsExpress offers a handy 50 state table and analysis to deal with the problem of how to comply with potentially conflicting state and federal banrkruptcy exemption laws if you have recently moved from one state to another.

Other Places to research New York Law

The Library of Congress offers a directory of state resources for each state

Close

Disclaimer

Citations and links to primary law and secondary sources are provided for those who wish to do further research. Every effort has been made to make this information up to date and accurate, but laws can and do change without notice. Persons relying on this information are responsible for confirming its timeliness and accuracy before relying on it. (This information was updated in December 2013.)

Also bear in mind that these brief summaries do not list every detail or exception to these exemptions. For example, there are often exceptions for collection of child support debt and/or taxes. These listings are designed to inform you of laws that exist for your benefit, so that you may exercise what rights you may have.

Finally, this website is intended to provide information only. It cannot answer whether your property does or does not qualify for a specific exemption.

ADVERTISING

ADVERTISEMENTS - Services listed in advertisements are not endorsed or reviewed by LegalConsumer.com

Welcome, users of Nolo's

How to File for Chapter 7 Bankruptcy How to File for Chapter 7 Bankruptcy

LegalConsumer.com helps you find local information and services to help you file for bankruptcy.

If you don't own the book, you can still use this site and the free means test calculator.

How to File For Chapter 7 Bankruptcy (Nolo, 18th edition, 2013)
Buy or download now @
Nolo (publisher)

  • Takes you through the process of filing bankruptcy.
  • Explains the impact of the new bankruptcy laws.
  • Provides step-by-step instructions for preparing and filing official bankruptcy court forms.
  • Alerts you to situations that require a lawyer's help.

In Paperback and eBook (Adobe Reader)
Pub. Date: Oct 2013
Edition: 18th
Pages: 440 pp
ISBN:9781413319378
Forms: 13 forms

Buy & download now @
Nolo (publisher)

ADVERTISEMENTS - LegalConsumer.com does not endorse or review advertised products or services.

Exemption Laws of Other States

Alabama Bankruptcy Exemptions

Alaska Bankruptcy Exemptions

Arizona Bankruptcy Exemptions

Arkansas Bankruptcy Exemptions

California Bankruptcy Exemptions

Colorado Bankruptcy Exemptions

Connecticut Bankruptcy Exemptions

Delaware Bankruptcy Exemptions

District of Columbia Bankruptcy Exemptions

Florida Bankruptcy Exemptions

Georgia Bankruptcy Exemptions

Hawaii Bankruptcy Exemptions

Idaho Bankruptcy Exemptions

Illinois Bankruptcy Exemptions

Indiana Bankruptcy Exemptions

Iowa Bankruptcy Exemptions

Kansas Bankruptcy Exemptions

Kentucky Bankruptcy Exemptions

Louisiana Bankruptcy Exemptions

Maine Bankruptcy Exemptions

Maryland Bankruptcy Exemptions

Massachusetts Bankruptcy Exemptions

Michigan Bankruptcy Exemptions

Minnesota Bankruptcy Exemptions

Mississippi Bankruptcy Exemptions

Missouri Bankruptcy Exemptions

Montana Bankruptcy Exemptions

Nebraska Bankruptcy Exemptions

Nevada Bankruptcy Exemptions

New Hampshire Bankruptcy Exemptions

New Jersey Bankruptcy Exemptions

New Mexico Bankruptcy Exemptions

New York Bankruptcy Exemptions

North Carolina Bankruptcy Exemptions

North Dakota Bankruptcy Exemptions

Ohio Bankruptcy Exemptions

Oklahoma Bankruptcy Exemptions

Oregon Bankruptcy Exemptions

Pennsylvania Bankruptcy Exemptions

Rhode Island Bankruptcy Exemptions

South Carolina Bankruptcy Exemptions

South Dakota Bankruptcy Exemptions

Tennessee Bankruptcy Exemptions

Texas Bankruptcy Exemptions

Utah Bankruptcy Exemptions

Vermont Bankruptcy Exemptions

Virginia Bankruptcy Exemptions

Washington Bankruptcy Exemptions

West Virginia Bankruptcy Exemptions

Wisconsin Bankruptcy Exemptions

Wyoming Bankruptcy Exemptions

Sponsored links

ADVERTISEMENTS - Services listed in advertisements are not endorsed or reviewed by LegalConsumer.com

Is bankruptcy right for you?

Total Bankruptcy can connect you with a bankruptcy attorney near you. Fill out the evaluation form or call (877) 257-9043.

Chapter 13 Bankruptcy:
Keep Your Property & Repay Your Debts Over Time
(11th edition, 2012)

Chapter 13 Bankruptcy
Are you behind on your mortgage, taxes or other bills? Are creditors threatening foreclosure or repossession? Consider Chapter 13 bankruptcy, which can give you an affordable repayment plan -- and let you keep your house, car and other property.

In Paperback and eBook (Adobe Reader)
Pub. Date: May 2012
Edition: 11th


Chapter 13 Bankruptcy: Repay Your Debts
ADVERTISEMENTS - LegalConsumer.com does not endorse or review advertised products or services.

The Foreclosure Survival Guide

The Foreclosure Survival GuideKeep Your House or Walk Away With Money In Your Pocket
(3rd ed, September 2011)


by Attorney Stephen R. Elias

Facing foreclosure? Know your options!

If you're having trouble making your mortgage payments or are already in jeopardy of foreclosure, The Foreclosure Survival Guide compassionately gives you the practical information you need, step by step.

An essential tool for anyone at risk of foreclosure, The Foreclosure Survival Guide provides key information about:

  • mortgages, including adjustable rate mortgages (ARMs)
  • short sales
  • deeds in lieu of foreclosure
  • judicial and non-judicial foreclosure
  • credit counseling
  • liens, and
  • using bankruptcy to deal with foreclosure.

The Foreclosure Survival Guide gathers all the information Attorney Stephen R. Elias has used to help hundreds of clients over 30 years of practicing law and shows you how to deal with foreclosure.

Like many hardworking people facing foreclosure in this rough economy, you deserve answers to your pressing questions. Thorough and easy to understand, The Foreclosure Survival Guide can help you stay in your home or walk away with money in your pocket.


Credit Counselling & Debtor Education

ADVERTISEMENT - LegalConsumer.com does not endorse or review advertised products or services.

Bankruptcy Classes

Take Pre-Filing & Debtor Education
Required Classes Here and Be Done
http://BKClass.com

ADVERTISEMENT - LegalConsumer.com does not endorse or review advertised products or services.


  1. Accord - 562
  2. ACRA - 454
  3. Adams - 5,143
  4. Adams Center - 1,568
  5. Addison - 2,595
  6. ADIRONDACK - 285
  7. Afton - 2,851
  8. Airmont - 8,628
  9. Akron - 2,868
  10. Alabama - 1,869
  11. Albany - 97,856
  12. Albertson - 5,182
  13. Albion - 8,468
  14. Alden - 10,865
  15. ALDER CREEK - 219
  16. Alexander - 2,534
  17. Alexandria - 4,061
  18. Alexandria Bay - 1,078
  19. Alfred - 5,237
  1. ALFRED STATION - 1,241
  2. Allegany - 8,004
  3. Alma - 842
  4. Almond - 1,633
  5. ALPINE - 1,207
  6. ALPLAUS - 431
  7. Altamont - 1,720
  8. Altmar - 407
  9. Altona - 2,887
  10. Amagansett - 1,165
  11. AMAWALK - 843
  12. Amenia - 4,436
  13. Ames - 145
  14. Amherst - 122,366
  15. Amityville - 9,523
  16. Amsterdam - 18,620
  17. Ancram - 1,573
  18. ANCRAMDALE - 830
  1. Andes - 1,301
  2. Andover - 1,830
  3. Angelica - 1,403
  4. Angola - 2,127
  5. Annsville - 3,012
  6. Antwerp - 1,846
  7. Apalachin - 1,131
  8. APPLETON - 1,489
  9. Aquebogue - 2,438
  10. Arcade - 4,205
  11. Ardsley - 4,452
  12. ARDSLEY ON HUDSON - 115
  13. Argyle - 3,782
  14. Arietta - 304
  15. Arkport - 844
  16. ARKVILLE - 892
  17. Arlington - 4,061
  18. Armonk - 4,330
  1. Asharoken - 654
  2. Ashland - 1,695
  3. Ashville - 3,961
  4. Athens - 4,089
  5. ATHOL - 643
  6. ATLANTA - 595
  7. Atlantic Beach - 1,891
  8. Attica - 7,702
  9. Au Sable Forks - 559
  10. Auburn - 27,687
  11. Augusta - 2,020
  12. Aurelius - 2,792
  13. Aurora - 13,782
  14. Austerlitz - 1,654
  15. Ava - 676
  16. Averill Park - 1,693
  17. Avoca - 2,264
  18. Avon - 7,164
  1. Babylon - 213,603
  2. Bainbridge - 3,308
  3. Baiting Hollow - 1,642
  4. Baldwin - 24,033
  5. Baldwin Harbor - 8,102
  6. Baldwinsville - 7,378
  7. Ballston - 9,776
  8. BALLSTON LAKE - 13,320
  9. Ballston Spa - 5,409
  10. Balmville - 3,178
  11. Bangor - 2,224
  12. Bardonia - 4,108
  13. Barker - 2,732
  14. Barneveld - 284
  15. Barnum Island - 2,414
  16. BARRYTOWN - 108
  17. BARRYVILLE - 1,012
  18. Barton - 8,858
  19. BASOM - 1,822
  20. Batavia - 15,465
  21. Bath - 12,379
  22. Baxter Estates - 999
  23. Bay Shore - 26,337
  24. Bayport - 8,896
  25. Bayville - 6,669
  26. BEACH HAMPTON - 1,167
  27. Beacon - 15,541
  28. BEARSVILLE - 464
  29. BEAVER DAMS - 3,932
  30. BEAVER RIVER - 8,435
  1. Bedford - 17,335
  2. BEDFORD HILLS - 3,001
  3. Beekmantown - 5,545
  4. BELFAST - 1,663
  5. Belle Terre - 792
  6. Bellerose - 1,193
  7. Bellerose Terrace - 2,198
  8. Bellmore - 16,218
  9. BELLONA - 62
  10. Bellport - 2,084
  11. Belmont - 969
  12. Bemus Point - 364
  13. Bergen - 3,120
  14. Berkshire - 1,412
  15. Berlin - 1,880
  16. Berne - 2,794
  17. BERNHARDS BAY - 1,380
  18. Bethel - 4,255
  19. Bethlehem - 33,656
  20. Bethpage - 16,429
  21. Big Flats - 7,731
  22. BIG INDIAN - 820
  23. Binghamton - 47,376
  24. Black Creek - 345
  25. Black River - 1,348
  26. Blasdell - 2,553
  27. Blauvelt - 5,689
  28. Bleecker - 533
  29. BLISS - 527
  30. Bloomfield - 1,361
  1. Bridgehampton - 1,756
  2. Bridgeport - 1,490
  3. Bridgewater - 1,522
  4. BRIER HILL - 289
  5. Brighton - 36,609
  6. Brightwaters - 3,103
  7. Broadalbin - 5,260
  8. Brockport - 8,366
  9. Brocton - 1,486
  10. Bronx - 1,385,108
  11. Bronxville - 6,323
  12. Brookfield - 2,545
  13. Brookhaven - 486,040
  14. Brooklyn - 2,504,700
  15. BROOKTONDALE - 2,282
  16. Brookville - 3,465
  17. Brownville - 6,263
  18. Brunswick - 11,941
  19. Brushton - 474
  20. Brutus - 4,464
  21. Buchanan - 2,230
  22. Buffalo - 261,310
  23. Burdett - 340
  24. Burke - 1,465
  25. Burlington - 1,140
  26. BURLINGTON FLATS - 1,397
  27. BURNT HILLS - 13,320
  28. Butternuts - 1,786
  29. Byron - 2,369
  1. CADYVILLE - 2,781
  2. Cairo - 6,670
  3. Calcium - 3,491
  4. Caledonia - 4,255
  5. Callicoon - 3,057
  6. CALLICOON CENTER - 296
  7. Calverton - 6,510
  8. Cambridge - 2,021
  9. Camden - 4,934
  10. Cameron - 945
  11. CAMERON MILLS - 755
  12. Camillus - 24,167
  13. CAMPBELL - 3,406
  14. CAMPBELL HALL - 4,070
  15. Canaan - 1,710
  16. Canajoharie - 3,730
  17. Canandaigua - 10,545
  18. Canaseraga - 550
  19. Canastota - 4,804
  20. Candor - 5,305
  21. Caneadea - 2,542
  22. Canisteo - 3,391
  23. Canton - 10,995
  24. Cape Vincent - 2,777
  25. Carle Place - 4,981
  26. Carlisle - 1,948
  27. Carmel - 34,305
  28. Caroga - 1,205
  29. CAROGA LAKE - 518
  30. Carthage - 3,747
  31. Cassadaga - 634
  32. CASSVILLE - 1,429
  33. Castile - 2,906
  34. CASTLE CREEK - 1,202
  35. CASTLETON ON HUDSON - 8,188
  36. Castleton-on-Hudson - 1,473
  37. Castorland - 351
  38. Cato - 2,537
  39. Catskill - 11,775
  40. Cattaraugus - 1,002
  41. Cayuga - 549
  42. Cayuta - 556
  43. Cazenovia - 7,086
  1. Cedarhurst - 6,592
  2. Celoron - 1,112
  3. Center Moriches - 7,580
  4. Centereach - 31,578
  5. Centerport - 5,508
  6. CENTRAL BRIDGE - 593
  7. Central Islip - 34,450
  8. Central Square - 1,848
  9. Central Valley - 1,857
  10. Centre Island - 410
  11. Ceres - 102
  12. CHADWICKS - 1,506
  13. CHAFFEE - 1,617
  14. Champion - 4,494
  15. Champlain - 5,754
  16. Chappaqua - 1,436
  17. CHARLOTTEVILLE - 265
  18. Charlton - 4,133
  19. CHASE MILLS - 699
  20. Chateaugay - 2,155
  21. Chatham - 4,128
  22. Chaumont - 624
  23. CHAZY - 4,284
  24. Cheektowaga - 88,226
  25. Chemung - 2,563
  26. CHENANGO FORKS - 2,203
  27. Cherry Creek - 1,118
  28. CHERRY GROVE - 15,897
  29. Cherry Valley - 1,223
  30. Chester - 11,981
  31. CHESTERTOWN - 677
  32. Chestnut Ridge - 7,916
  33. CHICHESTER - 87
  34. CHILDWOLD - 58
  35. Chittenango - 5,081
  36. Churchville - 1,961
  37. CHURUBUSCO - 657
  38. Cicero - 31,632
  39. Cincinnatus - 1,056
  40. CIRCLEVILLE - 562
  41. Clare - 105
  42. Clarence - 30,673
  43. Clarence Center - 2,257
  1. Clark Mills - 1,905
  2. Clarkstown - 84,187
  3. Clarksville - 1,161
  4. CLARYVILLE - 260
  5. Claverack - 6,021
  6. Claverack-Red Mills - 913
  7. Clay - 58,206
  8. Clayton - 5,153
  9. Clayville - 350
  10. CLEMONS - 364
  11. Clermont - 1,965
  12. Cleveland - 750
  13. Clifton - 751
  14. Clifton Park - 36,705
  15. Clifton Springs - 2,127
  16. CLIMAX - 812
  17. Clinton - 1,942
  18. CLINTON CORNERS - 2,854
  19. Clintondale - 1,452
  20. Clyde - 2,093
  21. Clymer - 1,698
  22. Cobleskill - 6,625
  23. Cochecton - 1,372
  24. COCHECTON CENTER - 23
  25. Coeymans - 7,418
  26. COEYMANS HOLLOW - 934
  27. Cohocton - 2,561
  28. Cohoes - 16,168
  29. Colchester - 2,077
  30. Cold Brook - 329
  31. Cold Spring - 2,013
  32. Cold Spring Harbor - 5,070
  33. Colden - 3,265
  34. Colesville - 5,232
  35. Collins - 6,601
  36. Colonie - 81,591
  37. COLTON - 1,451
  38. Columbia - 1,580
  39. Columbus - 975
  40. Commack - 36,124
  41. COMSTOCK - 3,219
  42. Conesus - 2,473
  1. CONEWANGO VALLEY - 2,144
  2. Congers - 8,363
  3. Conklin - 5,441
  4. Conquest - 1,819
  5. Constable - 1,566
  6. Constableville - 242
  7. Constantia - 4,973
  8. Cooperstown - 1,852
  9. Copake - 3,615
  10. COPAKE FALLS - 317
  11. Copenhagen - 801
  12. Copiague - 22,993
  13. Coram - 39,113
  14. Corfu - 709
  15. Corinth - 6,531
  16. CORNEIL ESTATES - 190
  17. Corning - 11,183
  18. Cornwall - 12,646
  19. Cornwall on Hudson - 3,058
  20. CORNWALLVILLE - 612
  21. Cortland - 19,204
  22. Cortlandville - 8,509
  23. COSSAYUNA - 190
  24. COTTEKILL - 315
  25. Cove Neck - 286
  26. Coventry - 1,655
  27. Coxsackie - 8,918
  28. Cragsmoor - 449
  29. CRANBERRY LAKE - 200
  30. CRARYVILLE - 1,499
  31. Croghan - 3,093
  32. Crompond - 2,292
  33. CROPSEYVILLE - 1,000
  34. CROSS RIVER - 1,552
  35. CROTON FALLS - 156
  36. Croton On Hudson - 12,810
  37. Crown Point - 2,024
  38. Crugers - 1,534
  39. Cuba - 3,243
  40. CUDDEBACKVILLE - 1,302
  41. Cutchogue - 3,349
  42. Cuyler - 980
  1. DALE - 117
  2. DALTON - 362
  3. Dannemora - 4,898
  4. Dansville - 4,719
  5. DARIEN CENTER - 2,331
  6. Davenport - 2,965
  7. Day - 856
  8. DE KALB JUNCTION - 1,402
  9. De Peyster - 998
  10. DE RUYTER - 1,631
  11. De Witt - 25,838
  12. DEANSBORO - 1,266
  1. Decatur - 353
  2. Deer Park - 27,745
  3. Deerfield - 4,273
  4. Deerpark - 7,901
  5. Deferiet - 294
  6. Delanson - 377
  7. Delevan - 1,089
  8. Delhi - 5,117
  9. Delmar - 8,292
  10. DENVER - 777
  11. Depauville - 577
  12. Depew - 15,303
  1. Deposit - 1,712
  2. DERBY - 6,833
  3. DeRuyter - 1,589
  4. DEWITTVILLE - 1,071
  5. Dexter - 1,052
  6. DIAMOND POINT - 735
  7. Diana - 1,709
  8. Dickinson - 5,278
  9. DICKINSON CENTER - 571
  10. Dix Hills - 26,892
  11. Dobbs Ferry - 10,875
  1. Dolgeville - 2,206
  2. Dover Plains - 1,323
  3. DOWNSVILLE - 617
  4. Dresden - 652
  5. Dryden - 14,435
  6. Duane - 174
  7. Duanesburg - 6,122
  8. Dundee - 1,725
  9. Dunkirk - 12,563
  10. Durham - 2,725
  11. DURHAMVILLE - 584
  1. East Williston - 2,556
  2. EAST WORCESTER - 480
  3. Eastchester - 32,363
  4. Easton - 2,336
  5. Eastport - 1,831
  6. Eaton - 5,255
  7. Eatons Neck - 1,406
  8. Eden - 7,688
  9. Edinburg - 1,214
  10. EDMESTON - 1,826
  11. Edwards - 1,156
  12. EGGERTSVILLE - 15,019
  13. Elba - 2,370
  14. Elbridge - 5,922
  15. ELDRED - 900
  16. ELIZABETHTOWN - 1,163
  17. ELIZAVILLE - 1,976
  18. ELKA PARK - 381
  19. ELLENBURG CENTER - 1,126
  20. ELLENBURG DEPOT - 5,494
  1. Ellenville - 4,135
  2. Ellicottville - 1,598
  3. Ellisburg - 3,474
  4. Elma - 11,317
  5. Elmira - 29,200
  6. Elmira Heights - 4,097
  7. Elmont - 33,198
  8. Elmsford - 4,664
  9. Elwood - 11,177
  10. Endicott - 13,392
  11. Endwell - 11,446
  12. Ephratah - 1,682
  13. ERIEVILLE - 930
  14. ERIN - 1,962
  15. Esopus - 9,041
  16. Esperance - 2,076
  17. Essex - 671
  18. ETNA - 131
  19. Evans Mills - 621
  20. Exeter - 987
  1. Fabius - 1,964
  2. Fair Haven - 745
  3. Fairfield - 1,627
  4. Fairport - 5,353
  5. Falconer - 2,420
  6. Fallsburg - 12,870
  7. Far Rockaway - 56,184
  8. Farmersville - 1,090
  9. FARMERSVILLE STATION - 441
  10. Farmingdale - 8,189
  11. Farmington - 11,825
  12. Farmingville - 15,481
  13. Farnham - 382
  14. Fayetteville - 4,373
  15. FELTS MILLS - 372
  16. Fenner - 1,726
  17. Fenton - 6,674
  18. FERNDALE - 837
  1. FEURA BUSH - 1,854
  2. FILLMORE - 603
  3. FINDLEY LAKE - 289
  4. Fine - 1,512
  5. FINEVIEW - 326
  6. Fire Island - 292
  7. FIRE ISLAND PINES - 15,897
  8. Fishers Island - 236
  9. Fishkill - 22,107
  10. FISHS EDDY - 286
  11. Flanders - 4,472
  12. Fleischmanns - 351
  13. Fleming - 2,636
  14. Floral Park - 15,863
  15. Florence - 1,025
  16. Florida - 2,833
  17. Floyd - 3,819
  1. Flushing - 176,026
  2. FLY CREEK - 868
  3. Fonda - 795
  4. Forestburgh - 819
  5. Forestport - 1,535
  6. Forestville - 697
  7. Fort Ann - 6,190
  8. Fort Covington - 1,676
  9. Fort Drum - 12,955
  10. Fort Edward - 6,371
  11. Fort Johnson - 490
  12. Fort Montgomery - 1,571
  13. Fort Plain - 2,322
  14. Fort Salonga - 10,008
  15. Fowler - 2,202
  16. Frankfort - 7,636
  17. Franklin - 2,411
  1. FRANKLIN SPRINGS - 54
  2. Franklin Square - 29,320
  3. Franklinville - 2,990
  4. Fredonia - 11,230
  5. Freedom - 2,405
  6. FREEHOLD - 1,463
  7. Freeport - 42,860
  8. Freetown - 757
  9. Freeville - 520
  10. Fremont - 1,008
  11. FREMONT CENTER - 152
  12. Frewsburg - 1,906
  13. Friendship - 2,004
  14. FRONTENAC - 5,810
  15. Fulton - 11,896
  16. FULTONHAM - 279
  17. Fultonville - 784
  1. Gainesville - 2,182
  2. Galeville - 4,617
  3. Gallatin - 1,668
  4. Galway - 3,545
  5. GANSEVOORT - 14,204
  6. Garden City - 22,371
  7. Garden City Park - 7,806
  8. Garden City South - 4,024
  9. Gardiner - 5,713
  10. Garnerville - 8,732
  11. GARRATTSVILLE - 232
  12. GARRISON - 4,232
  13. Gasport - 1,248
  14. Geddes - 17,118
  15. Geneseo - 10,483
  16. Geneva - 13,261
  17. Genoa - 1,935
  18. Georgetown - 974
  19. German Flatts - 13,258
  20. Germantown - 1,954
  1. Gerry - 1,905
  2. GETZVILLE - 10,027
  3. Ghent - 5,402
  4. Gilbertsville - 399
  5. Gilboa - 1,307
  6. Glasco - 2,099
  7. GLEN AUBREY - 485
  8. Glen Cove - 26,964
  9. Glen Head - 4,697
  10. Glen Oaks - 14,016
  11. Glen Park - 502
  12. GLEN SPEY - 1,500
  13. GLEN WILD - 320
  14. GLENFIELD - 689
  15. GLENFORD - 404
  16. GLENMONT - 5,719
  17. Glens Falls - 14,700
  18. Glenville - 29,480
  19. GLENWOOD - 785
  1. Glenwood Landing - 3,779
  2. Gloversville - 15,665
  3. GOLDENS BRIDGE - 1,652
  4. Gordon Heights - 4,042
  5. Goshen - 13,687
  6. Gouverneur - 7,085
  7. Gowanda - 2,709
  8. GRAHAMSVILLE - 2,088
  9. Granby - 6,821
  10. GRAND GORGE - 663
  11. Grand Island - 20,374
  12. GRANITE SPRINGS - 1,097
  13. Granville - 6,669
  14. Great Bend - 843
  15. Great Neck - 9,989
  16. Great Neck Estates - 2,761
  17. Great River - 1,489
  18. Great Valley - 1,974
  19. Greece - 96,095
  1. Green Island - 2,620
  2. Greenburgh - 88,400
  3. Greene - 5,604
  4. Greenfield - 7,775
  5. GREENFIELD CENTER - 4,492
  6. GREENFIELD PARK - 261
  7. Greenlawn - 13,742
  8. Greenport - 4,165
  9. Greenvale - 1,094
  10. Greenville - 3,739
  11. Greenville - 3,739
  12. Greenwich - 4,942
  13. Greenwood - 801
  14. Greenwood Lake - 3,154
  15. GRENELL - 5,810
  16. Groton - 5,950
  17. Groveland - 3,249
  18. Guilderland - 35,303
  19. GUILFORD - 2,922
  1. HADLEY - 2,048
  2. Hagaman - 1,292
  3. Hague - 699
  4. Halesite - 2,498
  5. Halfmoon - 21,535
  6. Hamburg - 56,936
  7. Hamden - 1,323
  8. Hamilton - 6,690
  9. HAMLIN - 9,045
  10. Hammond - 1,191
  11. Hammondsport - 661
  12. Hampton - 938
  13. Hampton Bays - 13,603
  14. Hancock - 3,224
  15. HANKINS - 252
  16. HANNACROIX - 504
  17. Hannibal - 4,854
  18. Harbor Hills - 575
  19. Harbor Isle - 1,301
  20. Harpersfield - 1,577
  21. HARPURSVILLE - 3,642
  22. Harrietstown - 5,709
  23. Harriman - 2,424
  24. HARRIS - 132
  25. Harrisburg - 437
  26. Harrison - 27,472
  1. Harrisville - 628
  2. Hartford - 2,269
  3. Hartsdale - 5,293
  4. HARTWICK - 2,110
  5. Hastings - 9,450
  6. Hastings On Hudson - 8,679
  7. Hastings-on-Hudson - 7,849
  8. Hauppauge - 20,882
  9. Haverstraw - 36,634
  10. Hawthorne - 4,586
  11. Head of the Harbor - 1,472
  12. Hebron - 1,853
  13. Hector - 4,940
  14. HEMLOCK - 557
  15. Hempstead - 759,757
  16. HENDERSON - 1,360
  17. Henrietta - 42,581
  18. HENSONVILLE - 107
  19. Herkimer - 10,175
  20. Hermon - 1,108
  21. Herricks - 4,295
  22. Herrings - 90
  23. Heuvelton - 714
  24. Hewlett - 6,819
  25. Hewlett Bay Park - 404
  26. Hewlett Harbor - 1,263
  1. Hewlett Neck - 445
  2. Hicksville - 41,547
  3. High Falls - 627
  4. Highland - 5,647
  5. Highland Falls - 3,900
  6. HIGHLAND LAKE - 303
  7. Highland Mills - 3,468
  8. HILER - 24,094
  9. Hillburn - 951
  10. Hillsdale - 1,927
  11. Hillside - 877
  12. Hilton - 5,886
  13. HIMROD - 909
  14. Hinsdale - 2,168
  15. Hobart - 441
  16. Hoffmeister - 86
  17. HOGANSBURG - 2,558
  18. Holbrook - 27,195
  19. Holland - 3,401
  20. Holland Patent - 458
  21. Holley - 1,811
  22. HOLMES - 3,051
  23. Holtsville - 19,714
  24. Homer - 6,405
  25. HONEOYE - 579
  1. Honeoye Falls - 2,674
  2. Hoosick Falls - 3,501
  3. Hopewell - 3,747
  4. Hopewell Junction - 376
  5. Hopkinton - 1,077
  6. Horicon - 1,389
  7. Hornell - 8,563
  8. Horseheads - 19,485
  9. Houghton - 1,693
  10. Hounsfield - 3,466
  11. HOWES CAVE - 861
  12. HUBBARDSVILLE - 692
  13. Hudson - 6,713
  14. Hudson Falls - 7,281
  15. HUGUENOT - 1,144
  16. HULETTS LANDING - 87
  17. Humphrey - 687
  18. Hunt - 78
  19. Hunter - 2,732
  20. Huntington - 203,264
  21. Huntington Bay - 1,425
  22. Huntington Station - 33,029
  23. Hurley - 6,314
  24. HURLEYVILLE - 1,939
  25. Hyde Park - 21,571
  1. Ilion - 8,053
  2. Indian Lake - 1,352
  3. Inlet - 333
  4. Interlaken - 602
  1. Inwood - 9,792
  2. INWOOD FINANCE - 7,975
  3. IONIA - 223
  4. Irondequoit - 51,692
  1. IRVING - 3,418
  2. Irvington - 6,420
  3. Ischua - 859
  4. Island Park - 4,655
  1. Islandia - 3,335
  2. Islip - 18,689
  3. Islip Terrace - 5,389
  4. Ithaca - 30,014
  1. Jamaica - 216,866
  2. Jamesport - 1,710
  3. Jamestown - 31,146
  4. JAMESVILLE - 8,625
  5. Jasper - 1,424
  6. JAVA CENTER - 428
  1. Jeffersonville - 359
  2. Jericho - 13,567
  3. Jewett - 953
  4. Johnsburg - 2,395
  5. Johnson City - 15,174
  1. JOHNSONVILLE - 2,163
  2. Johnstown - 8,743
  3. Jordan - 1,368
  4. JORDANVILLE - 724
  5. Junius - 1,471
  1. KATONAH - 1,679
  2. KATTSKILL BAY - 269
  3. KAUNEONGA LAKE - 251
  4. Keene - 1,105
  5. KEENE VALLEY - 391
  6. Keeseville - 1,815
  7. Kendall - 2,724
  1. Kenmore - 15,423
  2. KENNEDY - 465
  3. Kensington - 1,161
  4. Kent - 13,507
  5. Kerhonkson - 1,684
  6. KEUKA PARK - 1,137
  1. KIAMESHA LAKE - 387
  2. KILL BUCK - 660
  3. Kinderhook - 8,498
  4. KING FERRY - 1,189
  5. Kings Park - 17,282
  6. Kings Point - 5,005
  1. Kingsbury - 12,671
  2. Kingston - 23,893
  3. Kirkland - 10,315
  4. KIRKVILLE - 5,012
  5. Kirkwood - 5,857
  6. Kortright - 1,675
  1. LAKEMONT - 9
  2. Lakeview - 5,615
  3. LAKEVILLE - 756
  4. Lakewood - 3,002
  5. Lancaster - 41,604
  6. LANESVILLE - 430
  7. Lansing - 11,033
  8. Lapeer - 767
  9. Larchmont - 5,864
  10. Latham - 21,908
  11. Lattingtown - 1,739
  12. Laurel - 1,394
  13. Laurel Hollow - 1,952
  14. Laurens - 2,424
  15. Lawrence - 6,483
  16. LAWTONS - 1,135
  17. Le Ray - 21,782
  18. Le Roy - 7,641
  19. Lebanon - 1,332
  20. Ledyard - 1,886
  21. Lee - 6,486
  22. LEE CENTER - 2,397
  23. Leeds - 377
  1. Leicester - 2,200
  2. Levittown - 51,881
  3. Lewis - 1,382
  4. Lewisboro - 12,411
  5. Lewiston - 16,262
  6. Leyden - 1,785
  7. Liberty - 9,885
  8. Lido Beach - 2,897
  9. Lima - 4,305
  10. Limestone - 389
  11. Lincklaen - 396
  12. Lincolndale - 1,521
  13. Lindenhurst - 27,253
  14. Lindley - 1,967
  15. Lisbon - 4,102
  16. Lisle - 2,751
  17. Little Falls - 4,946
  18. LITTLE GENESEE - 545
  19. Little Valley - 1,740
  20. Liverpool - 2,347
  21. Livingston Manor - 1,221
  22. Livonia - 7,809
  23. Lloyd Harbor - 3,660
  1. LOCH SHELDRAKE - 1,683
  2. Locke - 1,951
  3. Lockport - 21,165
  4. LOCKWOOD - 1,137
  5. Locust Valley - 3,406
  6. Lodi - 1,550
  7. LOEHMANNS PLAZA - 22,387
  8. Long Beach - 33,275
  9. LONG EDDY - 729
  10. Long Island City - 29,715
  11. LONG LAKE - 711
  12. LORRAINE - 1,037
  13. Loudonville - 11,303
  14. LOWMAN - 1,459
  15. Lowville - 4,982
  16. Lynbrook - 19,427
  17. Lyncourt - 4,250
  18. Lyndonville - 838
  19. Lyon Mountain - 423
  20. Lyons - 5,682
  21. Lyons Falls - 566
  22. Lyonsdale - 1,227
  23. Lysander - 21,759
  1. Macedon - 9,148
  2. MACHIAS - 2,375
  3. Macomb - 906
  4. Madison - 3,008
  5. MADRID - 1,735
  6. Mahopac - 8,369
  7. Maine - 5,377
  8. Malden - 413
  9. MALDEN BRIDGE - 242
  10. Malone - 14,545
  11. Malta - 14,765
  12. Malverne - 8,514
  13. Mamaroneck - 29,156
  14. Manchester - 9,395
  15. Manhasset - 8,080
  16. Manhasset Hills - 3,592
  17. Manhattan - 1,585,873
  18. Manheim - 3,334
  19. Manlius - 32,370
  20. Mannsville - 354
  21. Manorhaven - 6,556
  22. Manorville - 14,314
  23. MAPLECREST - 552
  24. Marathon - 1,967
  25. Marcellus - 6,210
  26. Marcy - 8,982
  27. Margaretville - 596
  28. MARIETTA - 2,472
  29. Marilla - 5,327
  30. MARION - 4,746
  31. Marlboro - 3,669
  32. Marlborough - 8,808
  1. MARTVILLE - 1,748
  2. Maryland - 1,897
  3. Masonville - 1,320
  4. Massapequa - 21,685
  5. Massapequa Park - 17,008
  6. MASSAWEPIE - 6,507
  7. Massena - 12,883
  8. Mastic - 15,481
  9. Mastic Beach - 12,930
  10. Matinecock - 810
  11. Mattituck - 4,219
  12. Mattydale - 6,446
  13. Maybrook - 2,958
  14. Mayfield - 6,495
  15. Mayville - 1,711
  16. MC DONOUGH - 1,333
  17. MC GRAW - 2,309
  18. McDonough - 886
  19. McGraw - 1,053
  20. Mechanicville - 5,196
  21. Medford - 24,142
  22. Medina - 6,065
  23. Medusa - 376
  24. MELROSE - 1,806
  25. Melville - 18,985
  26. MEMPHIS - 1,922
  27. Menands - 3,990
  28. Mendon - 9,152
  29. Meredith - 1,529
  30. Meridian - 309
  31. Merrick - 22,097
  32. Mexico - 5,197
  1. MIDDLE GRANVILLE - 445
  2. MIDDLE GROVE - 2,242
  3. Middle Island - 10,483
  4. Middleburgh - 3,746
  5. Middleport - 1,840
  6. Middlesex - 1,495
  7. Middletown - 28,086
  8. Middleville - 512
  9. Milan - 2,370
  10. Milford - 3,044
  11. Mill Neck - 997
  12. Millbrook - 1,452
  13. Miller Place - 12,339
  14. Millerton - 958
  15. Millport - 312
  16. MILLWOOD - 1,224
  17. Milton - 18,575
  18. Milton - 18,575
  19. Minden - 4,297
  20. Mineola - 18,799
  21. Minerva - 809
  22. Minetto - 1,659
  23. MINEVILLE - 1,269
  24. Mineville-Witherbee - 1,747
  25. Minoa - 3,449
  26. MODENA - 1,528
  27. Mohawk - 3,844
  28. Mohegan Lake - 7,647
  29. Moira - 2,934
  30. MONGAUP VALLEY - 342
  31. Monroe - 39,912
  32. Monsey - 18,412
  1. Montague - 78
  2. Montauk - 3,326
  3. Montebello - 4,526
  4. Montgomery - 22,606
  5. Monticello - 6,726
  6. Montour Falls - 1,711
  7. MONTROSE - 2,731
  8. Mooers - 3,592
  9. MOOERS FORKS - 1,467
  10. Moravia - 3,626
  11. Morehouse - 86
  12. Moriah - 4,798
  13. MORIAH CENTER - 171
  14. Moriches - 2,838
  15. Morris - 1,878
  16. Morrisonville - 1,545
  17. Morristown - 1,974
  18. Morrisville - 2,199
  19. Mount Ivy - 6,878
  20. Mount Kisco - 10,877
  21. MOUNT MARION - 653
  22. Mount Morris - 4,465
  23. Mount Sinai - 12,118
  24. MOUNT TREMPER - 1,123
  25. MOUNT UPTON - 1,372
  26. Mount Vernon - 67,292
  27. MOUNT VISION - 1,296
  28. MOUNTAIN DALE - 766
  29. Munnsville - 474
  30. Munsons Corners - 2,728
  31. MURRAY ISLE - 5,810
  32. Muttontown - 3,497
  1. Nanuet - 17,882
  2. Napanoch - 1,174
  3. Naples - 2,502
  4. Narrowsburg - 431
  5. Nassau - 4,789
  6. Natural Bridge - 365
  7. Nedrow - 2,244
  8. Nelliston - 596
  9. Nelson - 1,980
  10. Nelsonville - 628
  11. Nesconset - 13,387
  12. Neversink - 3,557
  13. New Berlin - 2,682
  14. New Cassel - 14,059
  15. New City - 33,559
  16. NEW HAMPTON - 2,967
  17. New Hartford - 22,166
  18. New Hempstead - 5,132
  19. New Hyde Park - 9,712
  20. NEW KINGSTON - 354
  21. New Lebanon - 2,305
  22. New Paltz - 14,003
  1. New Rochelle - 77,062
  2. NEW RUSSIA - 142
  3. New Square - 6,944
  4. New Suffolk - 349
  5. New Windsor - 25,244
  6. NEW WOODSTOCK - 1,209
  7. New York - 8,175,133
  8. New York Mills - 3,327
  9. Newark - 9,145
  10. Newark Valley - 3,946
  11. Newburgh - 28,866
  12. Newcomb - 436
  13. Newfane - 9,666
  14. Newfield - 5,179
  15. Newport - 2,302
  16. Newstead - 8,594
  17. Newtonville - 21,908
  18. Niagara Falls - 50,193
  19. Nichols - 2,525
  20. NICHOLVILLE - 489
  21. Niles - 1,194
  22. NINEVEH - 916
  1. OAK HILL - 376
  2. Oakdale - 7,974
  3. Oakfield - 3,250
  4. OCEAN BAY PARK - 190
  5. Ocean Beach - 79
  6. Oceanside - 32,109
  7. Odessa - 591
  8. Ogdensburg - 11,128
  9. Ohio - 1,002
  10. Olcott - 1,241
  11. Old Bethpage - 5,523
  12. Old Brookville - 2,134
  1. OLD CHATHAM - 875
  2. Old Field - 918
  3. OLD FORGE - 756
  4. Old Westbury - 4,671
  5. Olean - 14,452
  6. Olive - 4,419
  7. OLIVEBRIDGE - 1,781
  8. OLMSTEDVILLE - 502
  9. Oneida - 11,393
  10. Oneida Castle - 625
  11. Oneonta - 13,901
  12. Onondaga Nation - 468
  1. ONTARIO - 10,136
  2. Oppenheim - 1,924
  3. Orangeburg - 4,568
  4. Orchard Park - 29,054
  5. Orient - 743
  6. Oriskany - 1,400
  7. Oriskany Falls - 732
  8. Osceola - 229
  9. Ossining - 37,674
  10. Oswegatchie - 4,397
  11. Oswego - 18,142
  12. Otego - 3,115
  1. Otisco - 2,541
  2. Otisville - 1,068
  3. Otsego - 3,900
  4. Otselic - 1,054
  5. Ovid - 2,311
  6. Owasco - 3,793
  7. Owego - 19,883
  8. OWLS HEAD - 554
  9. OXBOW - 108
  10. Oxford - 3,901
  11. Oyster Bay - 293,214
  12. Oyster Bay Cove - 2,197
  1. PADDY HILL - 1,027
  2. Painted Post - 1,809
  3. Palatine Bridge - 737
  4. Palenville - 1,037
  5. Palermo - 3,664
  6. PALISADES - 1,282
  7. Palmyra - 7,975
  8. Pamelia - 3,160
  9. Panama - 479
  10. PANORAMA - 10,792
  11. PARADOX - 48
  12. Paris - 4,411
  13. Parish - 2,558
  14. PARISHVILLE - 2,153
  15. PARKSVILLE - 1,030
  16. Patchogue - 11,798
  17. Patterson - 12,023
  18. PATTERSONVILLE - 1,544
  19. Pattersonville-Rotterdam Junction - 918
  20. PAUL SMITHS - 671
  21. PAVILION - 2,495
  22. Pawling - 8,463
  23. Pearl River - 15,876
  24. Peconic - 683
  25. Peekskill - 23,583
  26. Pelham - 12,396
  27. Pelham Manor - 5,486
  28. Pembroke - 4,292
  1. Pendleton - 6,397
  2. Penfield - 36,242
  3. Penn Yan - 5,159
  4. PENNELLVILLE - 4,310
  5. Perry - 4,616
  6. Perrysburg - 1,626
  7. Perth - 3,646
  8. Peru - 6,998
  9. PETERSBURG - 3,678
  10. Petersburgh - 1,525
  11. Phelps - 7,072
  12. Philadelphia - 1,947
  13. Philipstown - 9,662
  14. Philmont - 1,379
  15. Phoenicia - 309
  16. Phoenix - 2,382
  17. Piermont - 2,510
  18. Pierrepont - 2,589
  19. PIFFARD - 220
  20. Pike - 1,114
  21. Pine Bush - 1,780
  22. PINE CITY - 4,908
  23. Pine Hill - 275
  24. PINE ISLAND - 1,084
  25. Pine Plains - 2,473
  26. PINE VALLEY - 813
  27. PISECO - 272
  28. Pitcairn - 846
  1. Pitcher - 803
  2. Pittsfield - 1,366
  3. Pittsford - 29,405
  4. Plainedge - 8,817
  5. Plainfield - 915
  6. Plainview - 26,217
  7. Plandome - 1,349
  8. Plattekill - 10,499
  9. Plattsburgh - 19,989
  10. Pleasant Valley - 9,672
  11. Pleasantville - 7,019
  12. PLESSIS - 164
  13. Plymouth - 1,804
  14. Poestenkill - 4,530
  15. Point Lookout - 1,219
  16. Poland - 2,356
  17. Pomona - 3,103
  18. POND EDDY - 272
  19. Poquott - 953
  20. Port Byron - 1,290
  21. Port Chester - 28,967
  22. PORT CRANE - 4,463
  23. Port Dickinson - 1,641
  24. Port Ewen - 3,546
  25. Port Henry - 1,194
  26. Port Jefferson - 7,750
  27. Port Jefferson Station - 7,838
  28. Port Jervis - 8,828
  1. Port Leyden - 672
  2. Port Washington - 15,846
  3. PORTAGEVILLE - 664
  4. PORTER CORNERS - 1,984
  5. Portland - 4,827
  6. PORTLANDVILLE - 170
  7. Portville - 3,730
  8. Potsdam - 16,041
  9. POTTERSVILLE - 424
  10. Poughkeepsie - 32,736
  11. Poughquag - 7,699
  12. Pound Ridge - 5,104
  13. PRATTSBURGH - 2,085
  14. PRATTSVILLE - 700
  15. Preble - 1,393
  16. Preston - 1,044
  17. PRESTON HOLLOW - 783
  18. Preston-Potter Hollow - 366
  19. Princetown - 2,115
  20. PROMISED LAND - 1,167
  21. Prospect - 291
  22. Providence - 1,995
  23. Pulaski - 2,365
  24. Pulteney - 1,285
  25. PURCHASE - 3,454
  26. PURDYS - 661
  27. PUTNAM STATION - 645
  28. Putnam Valley - 11,809
  1. Queensbury - 27,901
  1. Quioque - 800
  1. Quogue - 967
  1. Randolph - 2,602
  2. Ransomville - 1,419
  3. RAQUETTE LAKE - 123
  4. Ravena - 3,268
  5. Red Creek - 532
  6. Red Hook - 11,319
  7. Redfield - 550
  8. Redford - 477
  9. Redwood - 605
  10. Remsen - 1,929
  11. REMSENBURG - 822
  12. Remsenburg-Speonk - 2,642
  13. Rensselaer - 9,392
  14. Rensselaer Falls - 332
  15. Rensselaerville - 1,843
  16. REXFORD - 431
  17. REXVILLE - 651
  1. Rhinebeck - 7,548
  2. Richburg - 450
  3. Richfield - 2,388
  4. Richfield Springs - 1,264
  5. Richford - 1,172
  6. Richland - 5,718
  7. Richmondville - 2,610
  8. Richville - 323
  9. Ridge - 13,336
  10. Rifton - 456
  11. Ripley - 2,415
  12. Riverhead - 33,506
  13. Rochester - 210,565
  14. ROCK CITY FALLS - 596
  15. Rock Hill - 1,742
  16. ROCK STREAM - 747
  17. ROCK TAVERN - 2,089
  1. Rockville Centre - 24,023
  2. Rocky Point - 14,014
  3. RODMAN - 1,176
  4. Roessleville - 10,753
  5. Rome - 33,725
  6. ROMULUS - 4,316
  7. Ronkonkoma - 19,082
  8. Roosevelt - 16,258
  9. Root - 1,715
  10. Roscoe - 541
  11. Roseboom - 711
  12. Rosendale - 6,075
  13. Roslyn - 2,770
  14. Roslyn Estates - 1,251
  15. Roslyn Harbor - 1,051
  16. Roslyn Heights - 6,577
  17. Rossie - 877
  1. Rotterdam - 29,094
  2. ROTTERDAM JUNCTION - 836
  3. Round Lake - 623
  4. ROUND TOP - 736
  5. Rouses Point - 2,209
  6. Roxbury - 2,502
  7. Royalton - 7,660
  8. Rush - 3,478
  9. RUSHFORD - 1,150
  10. Rushville - 677
  11. Russell - 1,856
  12. Russell Gardens - 945
  13. Russia - 2,587
  14. Rutland - 3,060
  15. Rye - 15,720
  16. Rye Brook - 9,347
  1. Sackets Harbor - 1,450
  2. Saddle Rock - 830
  3. Saddle Rock Estates - 466
  4. Sag Harbor - 2,169
  5. Sagaponack - 313
  6. Saint James - 13,338
  7. Saint Johnsville - 4,408
  8. SAINT REGIS FALLS - 1,347
  9. Salamanca - 5,815
  10. Salem - 2,715
  11. Salina - 33,710
  12. Salisbury - 12,093
  13. SALISBURY CENTER - 712
  14. SALISBURY MILLS - 536
  15. SALT POINT - 190
  16. Saltaire - 37
  17. SANBORN - 1,645
  18. Sand Lake - 8,530
  19. Sands Point - 2,675
  20. Sandy Creek - 3,939
  21. Sanford - 2,407
  22. Santa Clara - 345
  23. Saranac - 4,007
  24. Saranac Lake - 5,406
  25. Saratoga Springs - 26,586
  26. Sardinia - 2,775
  27. Saugerties - 19,482
  28. SAUQUOIT - 4,277
  29. SAVANNAH - 1,730
  30. Savona - 827
  31. Sayville - 16,853
  32. Scarsdale - 17,166
  33. Schaghticoke - 7,679
  34. Schenectady - 66,135
  35. SCHENEVUS - 551
  36. SCHODACK LANDING - 923
  37. Schoharie - 3,205
  38. Schroeppel - 8,501
  39. SCHROON LAKE - 833
  40. Schuyler - 3,420
  41. Schuyler Falls - 5,181
  42. Schuylerville - 1,386
  43. SCIO - 1,833
  44. Scipio - 1,713
  1. SCIPIO CENTER - 1,204
  2. Scotchtown - 9,212
  3. Scotia - 7,729
  4. Scott - 1,176
  5. Scotts Corners - 711
  6. SCOTTSBURG - 117
  7. Scottsville - 2,001
  8. Scriba - 6,840
  9. Sea Cliff - 4,995
  10. Seaford - 15,294
  11. SEAVIEW - 190
  12. Selden - 19,851
  13. SELKIRK - 5,779
  14. Sempronius - 895
  15. Seneca Falls - 9,040
  16. Sennett - 3,595
  17. SETAUKET - 20,382
  18. Setauket-East Setauket - 15,477
  19. Seward - 1,763
  20. Shandaken - 3,085
  21. Sharon Springs - 558
  22. SHEDS - 1,209
  23. Shelby - 5,319
  24. Sheldon - 2,409
  25. Shelter Island - 2,392
  26. Shelter Island Heights - 1,048
  27. Shenorock - 1,898
  28. Sherburne - 4,048
  29. Sherman - 1,653
  30. Sherrill - 3,071
  31. Shirley - 27,854
  32. Shokan - 1,183
  33. Shoreham - 531
  34. Shortsville - 1,439
  35. Shrub Oak - 2,011
  36. SHUSHAN - 808
  37. Sidney - 5,774
  38. SIDNEY CENTER - 1,666
  39. SILVER BAY - 176
  40. Silver Creek - 2,656
  41. Silver Springs - 782
  42. Sinclairville - 588
  43. Skaneateles - 7,209
  1. SPEONK - 692
  2. SPRAKERS - 1,501
  3. Spring Valley - 31,347
  4. SPRINGFIELD CENTER - 459
  5. Springport - 2,367
  6. Springville - 4,296
  7. Springwater - 2,439
  8. Staatsburg - 377
  9. Stafford - 2,459
  10. Stamford - 2,267
  11. STANFORDVILLE - 2,231
  12. STANLEY - 2,875
  13. Star Lake - 809
  14. Staten Island - 468,730
  15. STEAMBURG - 412
  16. STELLA NIAGARA - 11,121
  17. Stephentown - 2,903
  18. Sterling - 3,040
  19. Steuben - 1,100
  20. Stewart Manor - 1,896
  21. Stillwater - 8,287
  22. STITTVILLE - 807
  23. Stockbridge - 2,103
  24. Stockton - 2,248
  25. Stone Ridge - 1,173
  26. Stony Brook - 13,740
  27. Stony Creek - 767
  28. Stony Point - 15,059
  29. STORMVILLE - 4,550
  30. Stottville - 1,375
  31. Stratford - 610
  32. STRYKERSVILLE - 647
  33. Stuyvesant - 2,027
  34. Suffern - 10,723
  35. Sullivan - 15,339
  36. Summerhill - 1,217
  37. Summit - 1,148
  38. SURPRISE - 175
  39. SWAIN - 309
  40. SWAN LAKE - 2,169
  41. Sylvan Beach - 897
  42. Syosset - 18,829
  43. Syracuse - 145,170
  1. TABERG - 3,466
  2. TACONIC LAKE - 3,678
  3. Taghkanic - 1,310
  4. Tannersville - 539
  5. Tappan - 6,613
  6. Tarrytown - 11,277
  7. Taylor - 523
  8. Terryville - 11,849
  9. Theresa - 2,905
  10. Thiells - 5,032
  1. Thomaston - 2,617
  2. THOMPSON RIDGE - 57
  3. THOMPSONVILLE - 59
  4. Thornwood - 3,759
  5. THREE MILE BAY - 227
  6. Throop - 1,990
  7. Thurman - 1,219
  8. TICONDEROGA - 5,042
  9. Tillson - 1,586
  10. Tivoli - 1,118
  1. TOMKINS COVE - 1,739
  2. Tompkins - 1,247
  3. Tonawanda - 15,130
  4. Tonawanda - 15,130
  5. TREADWELL - 342
  6. Triangle - 2,946
  7. Tribes Hill - 1,003
  8. Troupsburg - 1,291
  9. Troy - 50,129
  10. Trumansburg - 1,797
  1. Truxton - 1,133
  2. Tuckahoe - 1,373
  3. Tuckahoe - 1,373
  4. Tully - 2,738
  5. Tupper Lake - 5,971
  6. Turin - 761
  7. TUSCARORA - 1,473
  8. Tuxedo - 3,624
  9. Tuxedo Park - 623
  10. Tyre - 981
  1. Vails Gate - 3,369
  2. Valatie - 1,819
  3. Valhalla - 3,162
  4. Valley Cottage - 9,107
  5. Valley Falls - 466
  6. Valley Stream - 37,511
  1. Van Buren - 13,185
  2. Van Etten - 1,557
  3. VAN HORNESVILLE - 7
  4. VARYSBURG - 1,646
  5. Venice - 1,368
  6. VERBANK - 956
  1. VERMONTVILLE - 853
  2. Vernon - 5,408
  3. VERNON CENTER - 1,398
  4. VERONA - 6,293
  5. Verplanck - 1,729
  6. Vestal - 28,043
  1. VETERANS ADMINISTRATION - 12,536
  2. Victor - 14,275
  3. Vienna - 5,440
  4. Virgil - 2,401
  5. Volney - 5,926
  6. Voorheesville - 2,789
  1. WACCABUC - 445
  2. Waddington - 2,266
  3. Wading River - 7,719
  4. WADSWORTH - 190
  5. Wainscott - 650
  6. Walden - 6,978
  7. Walker Valley - 853
  8. Wallkill - 27,426
  9. Walton - 5,576
  10. Walworth - 9,449
  11. Wampsville - 543
  12. Wantagh - 18,871
  13. Wappinger - 27,048
  14. Wappingers Falls - 5,522
  15. WARNERS - 1,759
  16. WARNERVILLE - 684
  17. Warren - 1,143
  18. Warrensburg - 4,094
  19. Warsaw - 5,064
  20. Warwick - 32,065
  21. Washingtonville - 5,899
  22. WASSAIC - 1,214
  23. WATER MILL - 1,559
  24. Waterford - 8,423
  25. Waterloo - 7,642
  26. Watermill - 1,724
  27. WATERPORT - 1,119
  28. Watertown - 27,023
  29. Waterville - 1,583
  30. Watervliet - 10,254
  31. Watkins Glen - 1,859
  32. Watson - 1,881
  33. Waverly - 4,444
  1. Wawarsing - 13,157
  2. Wayland - 4,102
  3. Webster - 42,641
  4. Weedsport - 1,815
  5. Wells - 674
  6. WELLS BRIDGE - 213
  7. Wellsburg - 580
  8. Wellsville - 7,397
  9. Wesley Hills - 5,628
  10. West Babylon - 43,213
  11. West Bay Shore - 4,648
  12. West Bloomfield - 2,466
  13. West Carthage - 2,012
  14. WEST CHAZY - 529
  15. WEST EDMESTON - 945
  16. West End - 1,940
  17. WEST FALLS - 2,633
  18. WEST FULTON - 215
  19. West Glens Falls - 7,071
  20. West Harrison - 11,250
  21. West Haverstraw - 10,165
  22. West Hempstead - 18,862
  23. WEST HENRIETTA - 6,197
  24. West Hills - 5,592
  25. West Hurley - 1,939
  26. West Islip - 28,335
  27. WEST KILL - 281
  28. WEST LEYDEN - 763
  29. West Monroe - 4,252
  30. West Nyack - 3,439
  31. WEST ONEONTA - 652
  32. WEST PARK - 547
  33. West Point - 6,763
  1. West Sand Lake - 2,660
  2. West Sayville - 5,011
  3. West Seneca - 44,711
  4. WEST SHOKAN - 714
  5. West Turin - 1,524
  6. WEST VALLEY - 518
  7. West Winfield - 826
  8. WESTBROOKVILLE - 186
  9. Westbrookvlle - 186
  10. Westbury - 15,146
  11. WESTDALE - 160
  12. Westerlo - 3,361
  13. WESTERNVILLE - 832
  14. Westfield - 4,896
  15. Westhampton - 3,079
  16. Westhampton Beach - 1,721
  17. Westmere - 7,284
  18. WESTMORELAND - 6,138
  19. Weston Mills - 1,472
  20. WESTPORT - 1,312
  21. WESTTOWN - 3,648
  22. Westvale - 4,963
  23. Westville - 1,819
  24. WEVERTOWN - 84
  25. Wheatfield - 18,117
  26. Wheatland - 4,775
  27. Wheatley Heights - 5,130
  28. White Creek - 3,356
  29. WHITE LAKE - 665
  30. White Plains - 56,853
  31. WHITE SULPHUR SPRINGS - 223
  32. Whitehall - 4,042
  33. Whitesboro - 3,772
  1. Whitestown - 18,667
  2. WHITESVILLE - 890
  3. Whitney Point - 964
  4. Willet - 1,043
  5. WILLIAMSON - 6,984
  6. Williamstown - 1,277
  7. Williamsville - 5,300
  8. Williston Park - 7,287
  9. WILLOW - 189
  10. WILLSBORO - 2,025
  11. WILLSEYVILLE - 1,085
  12. Wilna - 6,427
  13. Wilson - 5,993
  14. Wilton - 16,173
  15. Windham - 1,703
  16. Windsor - 6,274
  17. Winfield - 2,086
  18. WINGDALE - 3,618
  19. WINTHROP - 510
  20. Wolcott - 4,453
  21. WOODBOURNE - 2,935
  22. Woodbury - 11,353
  23. Woodhull - 1,719
  24. Woodmere - 17,121
  25. Woodridge - 847
  26. Woodsburgh - 778
  27. Woodstock - 5,884
  28. WORCESTER - 2,220
  29. Worth - 231
  30. Wurtsboro - 1,246
  31. Wyandanch - 11,647
  32. Wynantskill - 3,276
  33. Wyoming - 434
  1. Yaphank - 5,945
  2. Yonkers - 195,976
  3. Yorkshire - 3,913
  1. Yorktown - 36,081
  2. Yorktown Heights - 1,781
  1. Yorkville - 2,689
  2. Youngstown - 1,935
  1. YOUNGSVILLE - 448
  2. YULAN - 295