New York Laws
RPT - Real Property Tax
Article 3 - Taxable Real Property and Standard of Assessment

Title 1 - Assessment of Real Property

300 - Property Subject to Taxation. - § 300. Property subject to taxation. All real property within...

301 - Valuation Date. - § 301. Valuation date. All real property subject to taxation,...

302 - Taxable Status Date. - § 302. Taxable status date. 1. The taxable status of...

304 - Subject of Assessment. - (A) Fifteen percent of the rental paid shall be deducted...

305 - Assessment Methods and Standard. - § 305. Assessment methods and standard. 1. The existing assessing...

305-A - Assessment Using the Comparable Sales, Income Capitalization or Cost Method. - (a) "Mixed-use property" means a property with a building or...

307-A - Additional Tax on Class One Property. - (a) "Commissioner of finance" means the commissioner of finance of...

Title 2 - Assessors and Assessor Training

310 - Assessor. - (b) In addition to the basic course of training and...

312 - Minimum Qualification Standards for Assessors, Appraisal Personnel and Candidates Eligible for Certification as Assessor. - § 312. Minimum qualification standards for assessors, appraisal personnel and...

314 - Acting Assessor. - § 314. Acting assessor. 1. In the event that an...

316 - Orientation. - § 316. Orientation. Within one month of commencing a term...

318 - Certification of Assessors. - (b) The commissioner may, in its discretion, waive any of...

320 - Certification as Eligible for the Position of Assessor. - (a) meets the minimum qualification standards prescribed by the commissioner...

322 - Failure to Obtain or Maintain Certification. - (a) within the applicable period to file, with the clerk...

326 - Local Government Appraisal Personnel. - § 326. Local government appraisal personnel. No person shall be...

328 - Option to Change to Single Appointed Assessor. - § 328. Option to change to single appointed assessor. In...

329 - Option to Change to Sole Elected Assessor. - § 329. Option to change to sole elected assessor. In...

330 - Adoption of Local Law. - § 330. Adoption of local law. No "charter law", as...

332 - Inconsistent Laws Inapplicable. - § 332. Inconsistent laws inapplicable. Provisions of all general, special,...

334 - Local Governments to Which Title Applies. - § 334. Local governments to which title applies. 1. This...

336 - Statement of Disclosure for Assessors. - (i) in the case of any municipal corporation which has...

Title 3 - Assessors and Assessor Training in Cities With a Population of Five Million or More

350 - Applicability. - § 350. Applicability. The provisions of this title shall apply...

352 - Minimum Qualification Standards for Assessors and Appraisal Personnel. - § 352. Minimum qualification standards for assessors and appraisal personnel....

354 - Certification of Assessors. - (b) The commissioner may, in its discretion, waive any of...

356 - Certification as Eligible for the Position of Assessor. - (a) meets the minimum qualification standards prescribed by the commissioner...

358 - Failure to Obtain or Maintain Certification. - (a) within the applicable period to file, with the clerk...

360 - City Appraisal Personnel. - § 360. City appraisal personnel. No person shall be employed...

362 - Adoption of Local Law. - § 362. Adoption of local law. No local law shall...

364 - Inconsistent Laws Inapplicable. - § 364. Inconsistent laws inapplicable. Provisions of all general, special,...