Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Title 1 - General Provisions
500 - Ascertainment of Facts for Assessment. - (a) upon approval of a justice of the supreme court,...
501 - Examination of Assessment Inventory and Valuation Data. - § 501. Examination of assessment inventory and valuation data. 1....
502 - Form of Assessment Roll. - § 502. Form of assessment roll. 1. The form of...
503 - Tax Maps. - (b) The commissioner shall promulgate rules which establish standards, specifications...
504 - Preparation of Assessment Roll. - (b) In a special assessing unit, where a parcel separately...
505 - Verification of Tentative Assessment Roll. - § 505. Verification of tentative assessment roll. 1. When the...
506 - Tentative Assessment Roll; Notice of Completion. - § 506. Tentative assessment roll; notice of completion. 1. On...
508 - Information to Be Supplied to Non-Residents. - § 508. Information to be supplied to non-residents. 1. No...
510 - Notice of Increased Assessments in Towns, Cities and Certain Counties. - § 510. Notice of increased assessments in towns, cities and...
510-A - Notice to Property Owners of Changes in the Taxable Status of Their Property. - § 510-a. Notice to property owners of changes in the...
511 - Assessment Disclosure; Notice and Meetings. - (b) Alternative disclosure notice. Such notice shall identify the parcel...
512 - Hearing of Complaints. - § 512. Hearing of complaints. 1. Beginning on the fourth...
514 - Verification of Final Assessment Roll. - § 514. Verification of final assessment roll. When the tentative...
516 - Filing of Final Assessment Roll; Notice of Completion. - § 516. Filing of final assessment roll; notice of completion....
518 - Change in Tax Billing Address. - § 518. Change in tax billing address. Where the assessor...
520 - Assessment and Taxation of Exempt Property Upon Transfer of Title. - § 520. Assessment and taxation of exempt property upon transfer...
Title 1-A - Administrative Review of Assessments
522 - Definitions. - (a) in an assessing unit other than a special assessing...
523 - Board of Assessment Review. - (b) The board of assessment review shall consist of not...
523-A - Temporary Members of Boards of Assessment Review; Administrative Hearing Panels. - § 523-a. Temporary members of boards of assessment review; administrative...
523-B - Assessment Review Commission. - (b) The members of the board of assessment review serving...
524 - Complaints With Respect to Assessments. - § 524. Complaints with respect to assessments. 1. Complaints with...
525 - Hearing and Determination of Complaints and Ratification of Assessment Stipulations. - (b) The chairman of the board of assessment review shall,...
526 - Assessor's Responsibilities. - § 526. Assessor's responsibilities. 1. The notice of completion of...
527 - Failure to Meet for Purpose of Hearing Complaints and Ratifying Stipulated Assessments. - § 527. Failure to meet for purpose of hearing complaints...
528 - Application of Title. - § 528. Application of title. 1. No "charter law," as...
Title 2 - Assessment and Taxation of Certain State Lands
530 - Construction of Terms. - § 530. Construction of terms. As used in this title:...
532 - Certain State Lands Subject to Taxation for All Purposes. - (a) All wild or forest lands owned by the state...
533 - Certain Conservation Easements Created Pursuant to Title Three of Article Forty-Nine of the Environmental Conservation Law Hereafter Acquired by The - § 533. Certain conservation easements created pursuant to title three...
534 - Certain State Lands Subject to Taxation for All Purposes Except County Purposes. - § 534. Certain state lands subject to taxation for all...
536 - Certain State Lands Subject to Taxation for School Purposes Only. - (a) Lands owned by the state, exclusive of the improvements...
538 - Time of Acquisition of Lands. - § 538. Time of acquisition of lands. Lands described in...
540 - List to Be Supplied by Commissioner. - § 540. List to be supplied by commissioner. The commissioner...
542 - Assessment of State Lands; Approval Thereof. - (b) No such assessment shall be valid for any purpose...
543 - Assessment of Conservation Easements. - (a) The state is responsible for direct payment to the...
544 - Payment of Taxes by State. - § 544. Payment of taxes by state. 1. The comptroller...
545 - State Aid; State-Owned Lands. - (a) for property acquired by a state public authority or...
545-A - State Aid; Certain Lands in Suffolk County. - § 545-a. State aid; certain lands in Suffolk county. 1....
546 - State Aid; Loss of Certain Public Utility Property. - § 546. State aid; loss of certain public utility property....
547 - Annual Report. - § 547. Annual report. On or before January fifteenth the...
Title 3 - Correction of Assessment Rolls and Tax Rolls
550 - Definitions. - (a) an incorrect entry of assessed valuation on an assessment...
551 - Entry by Assessor of Omitted Real Property on Current Assessment Roll. - § 551. Entry by assessor of omitted real property on...
551-A - Failure to Extend Tax. - § 551-a. Failure to extend tax. 1. Where it is...
552 - Correction of Errors on Tentative Assessment Rolls. - (b) Where the assessor acts pursuant to this subdivision at...
553 - Correction of Final Assessment Rolls. - (a) a clerical error on the assessment roll for the...
554 - Correction of Errors on Tax Rolls. - (b) Upon completion of such investigation the county director shall...
555 - Changes in Descriptions of Real Property on Final Assessment Rolls. - § 555. Changes in descriptions of real property on final...
556 - Refunds and Credits of Taxes. - (b) For each year for which a refund or credit...
556-B - Correction of Certain Errors, Substantial in Number and Identical in Nature. - (b) An applicant and all owners of property affected by...
557 - Cancellations and Rejections of Certain Delinquent Taxes Returned to County Treasurer. - (b) A statement of the taxes on real property in...
558 - Cancellation of Void Taxes. - § 558. Cancellation of void taxes. 1. The county legislature...
559 - Application of Title. - § 559. Application of title. 1. No "charter law," as...
Title 4 - Miscellaneous Provisions
560 - Abandoned Subdivisions. - § 560. Abandoned subdivisions. 1. Whenever more than five years...
561 - Payments in Lieu of Taxes; Change of Assessment; Effective Date. - § 561. Payments in lieu of taxes; change of assessment;...
561-A - Payments in Lieu of Taxes; Change of Assessment; Notice. - § 561-a. Payments in lieu of taxes; change of assessment;...
562 - Certain Property Used or Occupied by a Railroad. - § 562. Certain property used or occupied by a railroad....
563 - Real Property Used to Store Spent Nuclear Fuel. - § 563. Real property used to store spent nuclear fuel....
564 - Privately-Owned Improvements on State Lands. - § 564. Privately-owned improvements on state lands. 1. Improvements not...
566 - Dams and Reservoirs. - § 566. Dams and reservoirs. 1. Dam sites, dams, reservoirs...
570 - Advisory Valuations of Utility Real Property. - § 570. Advisory valuations of utility real property. Upon the...
572 - Employment of Experts in Connection With Assessments of Real Property. - § 572. Employment of experts in connection with assessments of...
574 - Information to Be Furnished by Recording Officers and Assessors. - § 574. Information to be furnished by recording officers and...
575 - Assessor's Annual Reports. - § 575. Assessor's annual reports. The assessor shall annually file...
575-A - Electric Generating Facility Annual Reports. - (a) any equipment in the electric transmission system; and (b)...
575-B - Solar or Wind Energy Systems. - (a) An appraisal model identified and published by the New...
576 - Assessment Under Cooperative Agreements. - § 576. Assessment under cooperative agreements. 1. A person may...
578 - County Assistance Under Cooperative Agreements. - (b) An agreement that authorizes the county treasurer to collect...
579 - Coordinated Assessment Programs. - (b) Coordinated assessment programs without direct county involvement. Two or...
580 - Condominiums. - § 580. Condominiums. Condominiums shall be assessed in the manner...
581 - Assessment of Residential Cooperative, Condominium and Rental Property. - (b) The provisions of paragraph (a) of this subdivision shall...
581-A - Assessment of Residential Real Property. - § 581-a. Assessment of residential real property. Notwithstanding any other...
581-B - Assessment of Parcels Used for Residential Purposes and Registered as Family Day Care Homes. - § 581-b. Assessment of parcels used for residential purposes and...
582 - Valuation of Agricultural Structures. - § 582. Valuation of agricultural structures. Structures used on land...
582-A - Value of Lands and Structures Supporting Non-Residential Water Dependent Activities. - (a) Within a marine district as provided in the coastal...
Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For
583 - Definitions. - § 583. Definitions. As used in this title: 1. "City"...
584 - Taxation of Watershed Conservation Easements and Watershed Agricultural Easements. - § 584. Taxation of watershed conservation easements and watershed agricultural...
585 - Taxation or Exemption of Watershed Agricultural Easements. - § 585. Taxation or exemption of watershed agricultural easements. 1....
586 - Assessment of Watershed Conservation Easements and Watershed Agricultural Easements. - (a) the fair market value of the easement as finally...
587 - List of Watershed Conservation Easements and Watershed Agricultural Easements. - § 587. List of watershed conservation easements and watershed agricultural...
588 - Payment of Taxes on Parcels Subject to a Watershed Conservation Easement or Watershed Agricultural Easement. - § 588. Payment of taxes on parcels subject to a...
589 - Change in Allocation Factor. - § 589. Change in allocation factor. 1. At any time...
589-A - Authority to Promulgate Rules. - § 589-a. Authority to promulgate rules. In addition to any...
Title 5 - Oil and Gas Economic Units
590 - Definitions. - § 590. Definitions. 1. "Economic profile" means a net cash...
592 - Determination of Unit of Production Values. - (b) At least forty-five days prior to the tentative roll...
593 - Oil and Gas Charges. - * § 593. Oil and gas charges. 1. Each year...
594 - Assessment of Oil and Gas Economic Units. - (a) Oil and gas rights and other elements of economic...
595 - Reporting to Assessors. - (b) The county director of real property tax services shall...
596 - Taxable Status; Judicial Review. - (b) A final determination of the commissioner relating to unit...
597 - Confidentiality. - § 597. Confidentiality. Information submitted by producers to the commissioner...