Value Line New York Tax Exempt Trust (VLNYX) N-CSR Certified annual shareholder report (management investment company)

Exhibit 99.906.CERT

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Mitchell E. Appel,  President of the Value Line New York Tax Exempt Trust (the “Registrant”), certify that:

1.   The periodic report on Form N-CSR of the Registrant for the period ended 1/31/11 (the “Form N-CSR”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and

2.   The information contained in the Form N-CSR fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Date:	April 6, 2011
		By:	/s/ Mitchell E. Appel
			Mitchell E. Appel
			President
			Value Line New York Tax Exempt Trust

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Emily D. Washington, Treasurer of the Value Line New York Tax Exempt Trust (the “Registrant”), certify that:

1.   The periodic report on Form N-CSR of the Registrant for the period ended 1/31/11 (the “Form N-CSR”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and

2.   The information contained in the Form N-CSR fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Date:	April 6, 2011
		By:	/s/ Emily D. Washington
			Emily D. Washington
			Treasurer
			Value Line New York Tax Exempt Trust