New York Laws
RPT - Real Property Tax

742 - Appearance by Commissioner in Proceeding to Review a Special Franchise Assessment. - § 742. Appearance by commissioner in proceeding to review a...

744 - Action by Court in Proceedings to Review Special Franchise Assessments. - § 744. Action by court in proceedings to review special...

Article 8 - County Equalization

Title 1 - County Equalization

800 - County Equalization Agency. - § 800. County equalization agency. The board of supervisors of...

802 - Commissioners of Equalization. - § 802. Commissioners of equalization. 1. In a county where...

804 - Equalization by County Equalization Agency. - § 804. Equalization by county equalization agency. 1. On or...

805 - Alternative County Tax Apportionment. - § 805. Alternative county tax apportionment. 1. Any county to...

806 - Equalization in Special Districts Located in More Than One City or Town. - § 806. Equalization in special districts located in more than...

808 - Correction of Clerical Errors in County Equalizations. - § 808. Correction of clerical errors in county equalizations. If...

810 - Statement to Be Forwarded to Commissioner. - § 810. Statement to be forwarded to commissioner. On or...

816 - Review by Commissioner. - § 816. Review by state board of real property tax...

818 - Determination on Review. - § 818. Determination on review. 1. On review of the...

820 - Method of Effectuating County Equalization Revised by Commissioner. - § 820. Method of effectuating county equalization revised by commissioner....

822 - Alternative Method of Effectuating Revised County Equalization. - § 822. Alternative method of effectuating revised county equalization. Upon...

826 - Discontinuance and Settlement. - § 826. Discontinuance and settlement. 1. A review brought pursuant...

828 - Effect of Adjustment of Previous County Tax Levy on Taxing and Borrowing Power. - § 828. Effect of adjustment of previous county tax levy...

830 - Review of Final Determinations of Commissioner Relating to County Equalization Rates. - § 830. Review of final determinations of commissioner relating to...

Title 2 - Alternative Method of County Equalization

840 - Application of Title. - § 840. Application of title. 1. Notwithstanding the provisions of...

842 - Computation of County Equalization Rates. - § 842. Computation of county equalization rates. The commissioner shall...

844 - Use of County Equalization Rates. - (a) "taxable real property" excludes real property which, by statute,...

846 - Review. - § 846. Review. A final determination of the commissioner relating...

847 - Alternative County Tax Apportionment. - (a) the large property constitutes five percent or more of...

848 - Rules. - § 848. Rules. The commissioner shall promulgate rules necessary to...

Article 9 - Levy and Collection of Taxes

Title 1 - Levy; Warrant; Lien Date

900 - Levy and Extension of Taxes. - § 900. Levy and extension of taxes. 1. Not later...

901 - Collection of Unpaid Housing Code Violation Penalties in the City of Syracuse; Levy. - (b) The determination of whether or not the code violations...

902 - Lien Date. - § 902. Lien date. The amount of all taxes, special...

904 - Warrant; Tax Roll. - § 904. Warrant; tax roll. 1. Not later than the...

905 - Collection of Unpaid Housing Code Violation Penalties; Levy. - (b) The determination of whether or not the code violations...

906 - County Treasurer to Be Furnished Certain Statements. - § 906. County treasurer to be furnished certain statements. 1....

Title 1-A - Demonstration Program for the Imposition of Differential Tax Rates in the City of Amsterdam

907 - Differential Tax Rates for Land and Improvements. - * § 907. Differential tax rates for land and improvements....

908 - Separate Entries for Land and Improvements. - * § 908. Separate entries for land and improvements. 1....

909 - Inapplicability of Title. - * § 909. Inapplicability of title. The provisions of this...

Title 2 - Priority and Parity of Tax Liens

910 - Tax District. - § 910. Tax district. The term "tax district" as used...

912 - Priority of Tax Liens. - § 912. Priority of tax liens. All tax liens of...

914 - Parity of Tax Liens. - § 914. Parity of tax liens. All tax liens of...

Title 3 - Collection of Taxes; Return of Collecting Officer

920 - Notice of Receipt of Tax Roll and Warrant. - § 920. Notice of receipt of tax roll and warrant....

922 - Statement of Taxes to Be Mailed. - (i) the mailing address of the owner; (ii) a description...

923 - Duplicate Tax Statements for Elderly and Disabled Property Owners. - (a) "eligible taxpayer" shall mean a senior citizen or disabled...

924 - Collection of Taxes; Interest. - § 924. Collection of taxes; interest. 1. The collecting officer...

924-A - Interest Rate on Late Payment of Taxes and Delinquencies. - § 924-a. Interest rate on late payment of taxes and...

924-B - Waiver of Interest or Penalties or Other Charges on Brownfield Properties. - § 924-b. Waiver of interest or penalties or other charges...

925 - Payment of Taxes by Mail or Designated Delivery Service. - (b) The provisions of this subdivision shall not apply to...

925-A - Extension of Time for Collection. - § 925-a. Extension of time for collection. 1. Notwithstanding any...

925-B - Extension; Certain Persons Sixty-Five Years of Age or Over. - § 925-b. Extension; certain persons sixty-five years of age or...

925-C - Payment of Real Property Taxes via the Internet. - § 925-c. Payment of real property taxes via the internet....

925-D - Deployed Military; Extension. - § 925-d. Deployed military; extension. Notwithstanding any other provision of...

926 - Personal Liability for Taxes; Optional Method of Collection. - § 926. Personal liability for taxes; optional method of collection....

926-A - Liability for Taxes of Owners and Renters of Certain Residential Property. - (b) If the owner is a corporation, all officers and...

928-A - Partial Payment of Taxes. - (b) Such resolution may require a service charge not to...

930 - Payment of Taxes to County Treasurer by Certain Utility Corporations. - § 930. Payment of taxes to county treasurer by certain...

931 - Payment of Taxes to County Treasurer by Certain Utility Corporations With Respect to Single Payments for Multiple Parcels. - § 931. Payment of taxes to county treasurer by certain...

932 - Payment of Taxes on Part of a Parcel of Real Property. - § 932. Payment of taxes on part of a parcel...

934 - Apportionment of Taxes by County Court. - § 934. Apportionment of taxes by county court. 1. When...

936 - Return of Unpaid Delinquent Taxes. - § 936. Return of unpaid delinquent taxes. 1. Upon the...

938 - Extension of Time for Collection. - § 938. Extension of time for collection. 1. Upon application...

940 - Payment of Amounts Collected. - § 940. Payment of amounts collected. 1. Each collecting officer...

942 - Payment of Taxes to County Treasurer After Return of Collecting Officer. - § 942. Payment of taxes to county treasurer after return...

944 - Power of County Court Upon Default of Collecting Officer. - § 944. Power of county court upon default of collecting...

946 - Retention of Tax Roll. - § 946. Retention of tax roll. Notwithstanding any law to...

948 - Losses by Default of Collecting Officer or Treasurer. - § 948. Losses by default of collecting officer or treasurer....

950 - Satisfaction of Undertaking of Collecting Officer. - § 950. Satisfaction of undertaking of collecting officer. Upon the...

Title 3-A - Real Property Tax Escrow Accounts

952 - Definitions. - § 952. Definitions. When used in this title: 1. "Mortgage...

953 - Duties and Responsibilities of Mortgage Investing Institutions. - (a) that the mortgage investing institution is obligated to make...

953-A - Real Property Tax Escrow Accounts for Non-Mortgagors. - § 953-a. Real property tax escrow accounts for non-mortgagors. 1....

954 - Mailing or Delivery of Bills to Mortgage Investing Institutions. - § 954. Mailing or delivery of bills to mortgage investing...

955 - Payments by Mortgage Investing Institutions; Receipts. - § 955. Payments by mortgage investing institutions; receipts. 1. A...

956 - Additional Liabilities of Mortgage Investing Institutions. - § 956. Additional liabilities of mortgage investing institutions. 1. In...

957 - Enforcement; Penalties. - § 957. Enforcement; penalties. 1. The attorney general may enforce...

959 - Applicability of Title; Separability. - § 959. Applicability of title; separability. 1. This title shall...

Title 4 - Acceptance of Taxes From Certain Loan Corporations

960 - Payment of Taxes by Loan Corporations. - § 960. Payment of taxes by loan corporations. 1. Any...

962 - Limitations. - § 962. Limitations. 1. Municipal corporations may accept such payments...

964 - Deposit and Delivery of Conditional Tax Receipts. - § 964. Deposit and delivery of conditional tax receipts. 1....

966 - Surrender of Conditional Tax Receipts. - § 966. Surrender of conditional tax receipts. 1. Upon the...

968 - Tax Sale Provisions. - § 968. Tax sale provisions. 1. Notwithstanding the issuance of...

970 - Examination of Books of Loan Corporations. - § 970. Examination of books of loan corporations. 1. Any...

Title 4-A - Optional Method of Collection of Taxes

972 - County May Become Collection Agency. - (b) If an installment is not paid on or before...

973 - Town May Elect Method of Payment of Taxes; Certification. - § 973. Town may elect method of payment of taxes;...

974 - Statement of Taxes to Be Mailed. - § 974. Statement of taxes to be mailed. 1. Upon...

975 - Owner of Real Property May Elect to Pay Taxes in Installments. - § 975. Owner of real property may elect to pay...

976 - Return of Unpaid Installments of Taxes; Payment by County Treasurer. - § 976. Return of unpaid installments of taxes; payment by...

Title 5 - Provisions of General Application; Miscellaneous

980 - Tax Statements and Receipts to Show Nature and Amount of Local Assistance by State. - § 980. Tax statements and receipts to show nature and...

980-A - Tax Credits for Contributions to Certain Funds. - (b) On and after a date specified in the local...

981 - Tax Statements to Include Notice of Arrears. - § 981. Tax statements to include notice of arrears. 1....

982 - Notice to Non-Residents in Towns. - § 982. Notice to non-residents in towns. 1. Any person...

984 - Notice to Non-Residents in Cities. - § 984. Notice to non-residents in cities. 1. Any person...

986 - Receipts for Taxes. - § 986. Receipts for taxes. 1. The collecting officer shall...

987 - Notice of Unpaid Taxes. - § 987. Notice of unpaid taxes. 1. The collecting officer...

988 - Remedy of Occupant for Taxes Paid by Him. - § 988. Remedy of occupant for taxes paid by him....

990 - Supplementary Proceedings to Collect Taxes. - § 990. Supplementary proceedings to collect taxes. 1. If a...

992 - Action for Sequestration. - § 992. Action for sequestration. 1. Notwithstanding any provisions of...

994 - No Fine or Imprisonment for Non-Payment of Taxes. - § 994. No fine or imprisonment for non-payment of taxes....

995 - Collection of Taxes and Special Assessments From a Municipal Corporation. - § 995. Collection of taxes and special assessments from a...

996 - Contracts With Banks for the Collection of Taxes and Certain Special Assessments. - (b) decline any partial payments of a tax bill, or...

999 - Levy and Collection of Certain Taxes in the County of Ontario and City of Geneva. - (b) Levy by city council. The city council shall, by...

Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes

Title 1 - Short Title; Definitions; Application

1100 - Short Title. - § 1100. Short title. This article may be cited as...

1102 - Definitions. - (a) the cost of the mailing or service of notices...

1104 - Application of Article. - § 1104. Application of article. 1. The provisions of this...

1106 - Adoption by Certain Tax Districts. - (b) During such transition period, if a parcel is subject...

Title 2 - Redemption

1110 - Redemption, Generally. - § 1110. Redemption, generally. 1. Real property subject to a...

1111 - Redemption of Residential or Farm Property in Certain Tax Districts. - (a) "Farm property" means property which primarily consists of land...

1111-A - Expedited Foreclosure Proceedings for Vacant and Abandoned Residential Real Property. - (b) The enforcing officer or his or her agent must...

1112 - Redemption of Property Subject to More Than One Tax Lien. - (b) Failure to include such a statement on the receipt...

1113 - Redemption of Residential Property for Certain Persons Deployed by the Military in Certain Tax Districts. - (a) "Residential property" means property which is improved by a...

1114 - Redemption of a Partial Interest. - § 1114. Redemption of a partial interest. 1. A person...

Title 3 - Foreclosure of Tax Lien by Proceeding in Rem

1120 - Foreclosure by Proceeding in Rem. - § 1120. Foreclosure by proceeding in rem. 1. A proceeding...

1122 - Filing of List of Delinquent Taxes. - (b) In a tax district which has a roll for...

1123 - Petition of Foreclosure. - (b) In addition to the information required by this section,...

1124 - Public Notice of Foreclosure. - (b) In New York and Bronx counties the newspapers to...

1125 - Personal Notice of Commencement of Foreclosure Proceeding. - (b) Notification method. (i) Such notice shall be sent to...

1126 - Declaration of Interest. - § 1126. Declaration of interest. 1. Any mortgagee, lienor, lessee...

1128 - Filing of Affidavits. - § 1128. Filing of affidavits. 1. All affidavits of filing,...

1130 - Trial of Issues. - § 1130. Trial of issues. 1. If a duly verified...

1131 - Default Judgment. - § 1131. Default judgment. In the event of a failure...

1132 - Preference Over Other Proceedings and Actions. - § 1132. Preference over other proceedings and actions. Any proceeding...

1134 - Presumption of Validity. - § 1134. Presumption of validity. It shall not be necessary...

1136 - Final Judgment. - (b) When an answer has been interposed by another tax...

1137 - Statute of Limitations. - § 1137. Statute of limitations. Every deed given pursuant to...

1138 - Withdrawal of Parcels From Foreclosure. - (a) there is reason to believe that there may be...

1140 - Parcels Affected by Bankruptcy Proceedings. - § 1140. Parcels affected by bankruptcy proceedings. 1. Stay of...

Title 4 - General Provisions

1150 - Agreements by Tax Districts. - § 1150. Agreements by tax districts. 1. Agreements with other...

1152 - Power of Tax District to Protect Liens. - § 1152. Power of tax district to protect liens. 1....

1154 - Mailing Statements of Taxes. - § 1154. Mailing statements of taxes. 1. It shall be...

1156 - Publication of Notices; Distress and Sale. - § 1156. Publication of notices; distress and sale. 1. Before...

1160 - Enforcement of Tax Liens. - § 1160. Enforcement of tax liens. 1. It shall be...

1162 - Writ of Assistance. - § 1162. Writ of assistance. Any party or tax district...

1164 - Consolidation of Actions or Proceedings. - § 1164. Consolidation of actions or proceedings. Actions or proceedings...

1166 - Real Property Acquired by Tax District; Right of Sale. - § 1166. Real property acquired by tax district; right of...

1168 - Certificate of Sale as Evidence. - § 1168. Certificate of sale as evidence. 1. The certificate...

1170 - Deed in Lieu of Foreclosure. - § 1170. Deed in lieu of foreclosure. Any tax district...

1172 - Severability of Provisions. - § 1172. Severability of provisions. The powers granted and the...

1174 - Title of the State Not Affected. - § 1174. Title of the state not affected. Notwithstanding any...

1176 - Review of List of Delinquent Taxes by Commissioner; Parcels in Which State Has an Interest. - § 1176. Review of list of delinquent taxes by commissioner;...

1178 - Certain Lands in Forest Preserve to Be Offered for Sale to State. - § 1178. Certain lands in forest preserve to be offered...

1180 - Despoliation of Lands Subject to Delinquent Tax Liens. - § 1180. Despoliation of lands subject to delinquent tax liens....

1182 - Cancellation or Reduction of Interest, Penalties and Other Charges. - § 1182. Cancellation or reduction of interest, penalties and other...

1184 - Payment of Delinquent Taxes in Installments. - (a) "Eligible delinquent taxes" means the delinquent taxes, including interest,...

Title 5 - Sales of Delinquent Tax Liens

1190 - Contracts for the Sale of Delinquent Tax Liens. - (b) The interest rate applicable to all delinquent tax liens...

1192 - Additional Powers of Tax Districts in Connection With the Sale of Delinquent Tax Liens. - § 1192. Additional powers of tax districts in connection with...

1194 - Foreclosure of Tax Lien as in an Action to Foreclose a Mortgage. - § 1194. Foreclosure of tax lien as in an action...

Article 12 - State Equalization

Title 1 - State Equalization Rates

1200 - Studies for Establishing State Equalization Rates. - § 1200. Studies for establishing state equalization rates. 1. At...

1202 - Establishment of State Equalization Rates and Class Ratios and Class Equalization Rates. - (b) In the case of special assessing units as defined...

1204 - Tentative State Equalization Rates, Class Ratios and Class Equalization Rates; Notice Thereof. - § 1204. Tentative state equalization rates, class ratios and class...

1206 - Complaints. - § 1206. Complaints. If any city, town, village, special assessing...

1208 - Hearing of Complaints. - § 1208. Hearing of complaints. The commissioner or a duly...

1210 - Establishment of Final State Equalization Rates, Class Ratios and Class Equalization Rates. - § 1210. Establishment of final state equalization rates, class ratios...

1211 - Confirmation by Commissioner of the Locally Stated Level of Assessment. - § 1211. Confirmation by commissioner of the locally stated level...

1212 - Certification of Final State Equalization Rates, Class Ratios and Class Equalization Rates. - § 1212. Certification of final state equalization rates, class ratios...

1214 - Establishment of State Equalization Rates for Counties. - § 1214. Establishment of state equalization rates for counties. The...

1216 - Establishment of State Equalization Rates for Supplemental Assessment Rolls for School Purposes; Computation of Full Valuation for School Districts Us - § 1216. Establishment of state equalization rates for supplemental assessment...

1218 - Review of Final Determinations of State Board of Real Property Tax Services Relating to State Equalization Rates. - § 1218. Review of final determinations of state board of...

Title 2 - Special Equalization Rates

1220 - Definitions. - § 1220. Definitions. When used in this title: 1. "Change...

1221 - Computation of Change in Level of Assessment. - § 1221. Computation of change in level of assessment. Upon...

1222 - Special Equalization Rates; State Assessments. - (b) Upon receipt of the notice referred to in paragraph...

1224 - Special Equalization Rates; Ceilings or Local Assessment Limitations; Alternative Veterans Exemption. - § 1224. Special equalization rates; ceilings or local assessment limitations;...

1226 - Special Equalization Rates; Tax Apportionment. - § 1226. Special equalization rates; tax apportionment. 1. If the...

1227 - Rates for Apportionment Purposes; Full Value Adjustments. - (b) When there is another such facility located within the...

1228 - Certification of Change in Level of Assessment Factors for Certain Exemptions. - § 1228. Certification of change in level of assessment factors...

1230 - Special Equalization Rates for Certain School Districts. - § 1230. Special equalization rates for certain school districts. 1....

Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or

1250 - Definitions. - § 1250. Definitions. 1. "Last completed assessment roll" shall mean...

1251 - Establishment of Special Equalization Ratios. - § 1251. Establishment of special equalization ratios. The commissioner shall,...

1252 - Manner by Which Ratios Shall Be Determined. - (a) compute the ratio of assessed valuation to the full...

1253 - Hearing and Determination. - § 1253. Hearing and determination. Not later than twenty days...

1254 - Use of Special Equalization Ratios. - § 1254. Use of special equalization ratios. Notwithstanding the provisions...

Article 12-B - Special State Equalization Ratios for Computing Constitutional Debt Limitations for City School Districts

1260 - Definitions. - § 1260. Definitions. For purposes of this article: 1. "City...

1261 - Determination of Ratios of Assessed Valuation to Full Valuation. - § 1261. Determination of ratios of assessed valuation to full...

1262 - Manner by Which Ratios Shall Be Determined. - (a) compute the ratios of assessed valuation to the full...

1263 - Notice of Determination of Tentative Ratios and Opportunity to Be Heard. - § 1263. Notice of determination of tentative ratios and opportunity...

1264 - Certification of Final Ratios. - § 1264. Certification of final ratios. Upon determination of final...

Article 13 - Special Provisions Relating to School Districts

1300 - Definitions. - § 1300. Definitions. As used in this article: 1. The...

1302 - Use of City, Town or County Assessment Roll. - § 1302. Use of city, town or county assessment roll....

1304 - Apportionment of Assessments. - § 1304. Apportionment of assessments. Any person whose real property...

1306 - Levy of Taxes. - § 1306. Levy of taxes. 1. Immediately after a tax...

1306-A - Effect of School Tax Relief (Star) Exemption Upon School District Taxes; State Aid. - (ii) The tax savings applicable to a portion for the...

1308 - Property Subject to Levy. - § 1308. Property subject to levy. Except as provided in...

1312 - Tax Lien. - § 1312. Tax lien. 1. School taxes shall become a...

1314 - Equalization in School Districts Located in More Than One City or Town. - (b) On or before the first day of October in...

1316 - Alternative School Tax Apportionment. - (a) the large property constitutes five percent or more of...

1318 - Collecting Officer's Warrant; Delivery Thereof. - § 1318. Collecting officer's warrant; delivery thereof. 1. The warrant...

1320 - Undertaking of Collecting Officer. - § 1320. Undertaking of collecting officer. The undertaking or sureties...

1322 - Collecting Officer's Notice in Districts Other Than City School Districts. - § 1322. Collecting officer's notice in districts other than city...

1324 - Collecting Officer's Notice in City School Districts. - § 1324. Collecting officer's notice in city school districts. Except...

1325 - Collecting Officer in School District; Third Party Notification Notice. - § 1325. Collecting officer in school district; third party notification...

1326 - Payment of Taxes in Installments in City School Districts. - (b) If the resolution so provides, each installment after the...

1326-A - Payment of Taxes in Installments in Certain School Districts. - (a) property which is improved by a one, two or...

1326-B - Payment of Taxes in Installments in Certain School Districts Affected by Floods or Natural Disasters. - § 1326-b. Payment of taxes in installments in certain school...

1327 - Payment of Taxes in Installments in City School Districts by Senior Citizens and Physically Disabled Persons. - § 1327. Payment of taxes in installments in city school...

1328 - Collecting Officer's Fees; Interest. - § 1328. Collecting officer's fees; interest. 1. Except as otherwise...

1330 - Enforcement of Taxes in Districts Other Than City School Districts. - § 1330. Enforcement of taxes in districts other than city...

1332 - Enforcement of Taxes in City School Districts. - (a) If such account pertains solely to unpaid taxes levied...

1334 - Right of Action to Recover Tax. - § 1334. Right of action to recover tax. Whenever any...

1335 - Supplemental Assessment Roll of Real Property in a School District Other Than a School District Which Is Wholly or Partly Within a City. - § 1335. Supplemental assessment roll of real property in a...

1336 - Collection of Taxes in Installments in School Districts Other Than City School Districts; Method of Election; Certification. - § 1336. Collection of taxes in installments in school districts...

1338 - Statement of Taxes to Be Mailed. - § 1338. Statement of taxes to be mailed. 1. Upon...

1340 - Owner of Real Property May Elect to Pay School District Taxes in Installments. - § 1340. Owner of real property may elect to pay...

1342 - Payment by County Treasurer. - § 1342. Payment by county treasurer. Within ten days after...

Article 14 - Special Provisions Relating to Villages

Title 1 - Assessments

1400 - Date of Taxable Status. - § 1400. Date of taxable status. Real property shall be...

1402 - Village Assessment Status. - (b) A local law adopted pursuant to paragraph (a) of...

1404 - Information to Be Supplied to Non-Residents. - § 1404. Information to be supplied to non-residents. 1. On...

1406 - Verification and Completion of Tenative Assessment Roll; Notice Thereof. - § 1406. Verification and completion of tentative assessment roll; notice...

1408 - Hearing of Complaints. - § 1408. Hearing of complaints. 1. At the time and...

1410 - Verification and Filing of Assessment Roll; Notice Thereof. - § 1410. Verification and filing of assessment roll; notice thereof....

1412 - Retention of Assessment Roll. - § 1412. Retention of assessment roll. A copy of the...

Title 2 - Levy and Collection of Taxes

1420 - Levy and Extension of Taxes. - § 1420. Levy and extension of taxes. 1. On or...

1422 - Lien Date. - § 1422. Lien date. The annual village tax shall be...

1424 - Apportionment of Tax Lien. - § 1424. Apportionment of tax lien. 1. The assessors shall,...

1426 - Warrant for Collection of Taxes. - § 1426. Warrant for collection of taxes. 1. Upon the...

1428 - Notice of Receipt of Tax Roll and Warrant. - § 1428. Notice of receipt of tax roll and warrant....

1430 - Statement of Taxes to Be Mailed. - § 1430. Statement of taxes to be mailed. 1. The...

1431 - Town Receiver of Taxes in Certain Counties as Village Receiver. - § 1431. Town receiver of taxes in certain counties as...

1432 - Collection of Taxes; Interest. - § 1432. Collection of taxes; interest. 1. The treasurer shall...

1433 - Certification and Collection of Taxes in Certain Counties. - § 1433. Certification and collection of taxes in certain counties....

1434 - Partial Payment of Taxes. - § 1434. Partial payment of taxes. 1. Notwithstanding any provision...

1436 - Return of Unpaid Taxes. - (b) If action to enforce collection is to be initiated...

1437 - Cancellation of Void Taxes. - § 1437. Cancellation of void taxes. The board of trustees...

1438 - Collection of Taxes by Village Clerk. - § 1438. Collection of taxes by village clerk. 1. At...

1439 - Agreements Between Villages in Nassau County and the County of Nassau, Towns, Special and School Districts Therein; and Between Villages in Westcheste - § 1439. Agreements between villages in Nassau county and the...

1440 - Civil Actions to Recover Unpaid Taxes. - (b) The board shall thereupon cause proceedings to be brought...

1442 - Alternative Method for Collection of Delinquent Village Taxes. - § 1442. Alternative method for collection of delinquent village taxes....

Article 15 - Special Provisions Relating to Certain Assessing Units

1502 - Payment of Taxes in Installments in Certain Towns in Dutchess County. - § 1502. Payment of taxes in installments in certain towns...

1504 - Penalties and Interest Payments in Towns of Dutchess County. - § 1504. Penalties and interest payments in towns of Dutchess...

1506 - Penalty and Interest Payments in Cities and Towns in Rensselaer County. - § 1506. Penalty and interest payments in cities and towns...

1510 - Solid Waste Fees - § 1510. Solid waste fees. Notwithstanding the provisions of any...

1512 - Payment of Taxes to County by Cities in Westchester County. - (b) Repayment by a city to the county of the...

1514 - Partial Payment of Taxes and Tax Liens in Westchester County. - § 1514. Partial payment of taxes and tax liens in...

Article 15-A - County and State Assessment Services

Title 1 - County Services to Cities and Towns

1530 - County Real Property Tax Service Agency; Director. - § 1530. County real property tax service agency; director. 1....

1532 - Powers and Duties of Director of Real Property Tax Services. - (a) Prepare tax maps, maintain them in current condition, and...

1536 - County Advisory Appraisal Service. - § 1536. County advisory appraisal service. 1. Types of property....

1536-A - County Appraisal Service. - § 1536-a. County appraisal service. 1. Types of property. Upon...

1537 - Optional County Services. - (b) Any such agreement shall be approved by both the...

1538 - Optional Assignment of the Responsibilities of the County Director of Real Property Tax Services by the County of Rockland. - § 1538. Optional assignment of the responsibilities of the county...

Title 2 - Counties Having Power to Assess Property for Tax Purposes

1540 - Counties Having Power to Assess Property for Tax Purposes. - § 1540. Counties having power to assess property for tax...

Title 3 - State Services to Counties, Cities, Towns and Villages

1544 - State Advisory Appraisal Service. - § 1544. State advisory appraisal service. 1. The commissioner shall...

1546 - Determination of Specific Types of Property Eligible for Advisory Appraisals by State or County. - § 1546. Determination of specific types of property eligible for...

1548 - Review of County Advisory Appraisals. - § 1548. Review of county advisory appraisals. The commissioner shall...

1550 - Minimum Qualification Standards for County Directors of Real Property Tax Services and Appraisal Personnel. - § 1550. Minimum qualification standards for county directors of real...

Title 4 - Application of Article; Adoption of Local Laws

1558 - Adoption of Local Laws. - § 1558. Adoption of local laws. No "charter law," as...

1560 - Inconsistent Laws Inapplicable. - § 1560. Inconsistent laws inapplicable. Provisions of all general, special,...

1562 - Local Governments to Which Article Applies. - § 1562. Local governments to which article applies. a. This...

Article 15-B - State Aid for Improved Real Property Tax Administration

1570 - Standards of Real Property Tax Administration. - (a) the collection and maintenance of real property valuation data;...

1573 - State Assistance for the Maintenance of a System of Improved Real Property Tax Administration. - (b) the revaluation is at one hundred percent of value;...

1574 - Application of Article. - § 1574. Application of article. This article shall apply to...

1575 - Annual Report. - § 1575. Annual report. The commissioner shall submit a comprehensive...

Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing

1580 - Legislative Findings. - § 1580. Legislative findings. The legislature hereby finds that many...

1581 - Definitions. - § 1581. Definitions. For purposes of this article: 1. "Data...

1582 - Form of Rolls; Delivery. - § 1582. Form of rolls; delivery. 1. Assessment rolls and...

1584 - Attachment to Rolls. - § 1584. Attachment to rolls. In any case in which...

1588 - Posted Tax Roll. - § 1588. Posted tax roll. Notwithstanding any provision of law...

1590 - Data Files; Retention; Submission to Commissioner. - (b)(i) In addition, if the assessing unit maintains a website,...

1592 - Rules and Regulations. - § 1592. Rules and regulations. The commissioner may promulgate rules...

1594 - Application of Article. - § 1594. Application of article. This article shall apply to...

Article 16 - Consolidated Assessing Units

1600 - Statement of Purpose. - § 1600. Statement of purpose. The purpose of this article...

1602 - Establishment of Consolidated Assessing Units. - § 1602. Establishment of consolidated assessing units. 1. The governing...

1604 - Board of Directors Constituted. - (b) The chairperson shall preside over meetings of the board...

1606 - Powers of Board of Directors. - (a) Appointing the assessor and members of the board of...

1608 - Adoption of Operating Budget. - § 1608. Adoption of operating budget. 1. Each consolidated assessing...

1610 - Assessor. - (a) Valuing real property for purposes of taxation; (b) Determining...

1612 - Board of Assessment Review. - (a) The board of directors shall determine the number of...

1614 - Special Procedures Applicable to a Consolidated Assessing Unit. - (a) Upon completion of the tentative assessment roll, the assessor...

1616 - Local Options Not Relinquished. - § 1616. Local options not relinquished. Nothing in this article...

1618 - Equalization. - (a) The notice of completion of the tentative equalization rate...

1620 - Role of Commissioner. - § 1620. Role of commissioner. The commissioner shall facilitate the...

1622 - Dissolution of Consolidated Assessing Unit. - § 1622. Dissolution of consolidated assessing unit. 1. Any constituent...

1624 - Construction of Article. - § 1624. Construction of article. 1. The provisions of this...

Article 18 - Preservation of Class Share of Taxes in Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special A

1801 - Definitions. - (b) "Residential real property" means improved real property used primarily...

1802 - Classification of Real Property in a Special Assessing Unit. - § 1802. Classification of real property in a special assessing...

1803 - Base Proportions and Adjusted Proportions; Determinations. - (b) Any further such alterations for any class in any...

1803-A - Adjusted Base Proportions; Determination. - (b) The current base proportion shall be determined pursuant to...

1803-B - Allocation of Taxes Among Classes. - (b) Beginning with the levy of taxes on the first...

1804 - Commissioner Certifications. - § 1804. Commissioner certifications. For the assessment roll completed and...

1805 - Limitation on Increases of Assessed Value of Individual Parcels. - (a) compute the maximum permissible assessments for the years nineteen...

1805-A - Assessment of Real Property Damaged by the Severe Storm That Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a City Having a Population of One Million or More. - (a) "Actual assessed value" means the assessed value of real...

1805-B - Assessment of Real Property Damaged by the Severe Storm That Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a Special Assessing Unit That Is Not a City. - (a) "Actual assessed value" means the assessed value of real...

1806 - Rules and Regulations. - § 1806. Rules and regulations. The commissioner may prescribe such...

Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units

1901 - Definitions. - (a) in the case of an assessing unit initially certified...

1902 - Certification of Assessing Units. - § 1902. Certification of assessing units. 1. Whenever an assessing...

1903 - Homestead Base Proportion and Non-Homestead Base Proportion. - (b) Whenever a county assessing unit becomes an approved assessing...

1903-A - Optional Homestead and Non-Homestead Tax Rates in Eligible Split Tax Districts. - (b) The governing body of a school district or village...

1904 - Transition Assessment. - (a) In the first year subtract the prior assessment from...

1905 - Commissioner Adjustments for Assessment Rolls Completed Prior to Nineteen Hundred Ninety. - (b) If it is made to appear to the commissioner...

1905-A - Commissioner Certifications for Assessment Rolls Completed During and After Nineteen Hundred Eighty-Nine. - (b) For each other approved assessing unit and eligible non-assessing...

1906 - Rules and Regulations. - § 1906. Rules and regulations. The commissioner may prescribe such...

Article 19-A - Special Deferments and Installment Payments During the Covid-19 State of Emergency

1910 - Special Deferments and Installment Payments During the Covid-19 State of Emergency. - § 1910. Special deferments and installment payments during the COVID-19...

Article 20 - Construction; Laws Repealed; Effective Date

2000 - Severability. - § 2000. Severability. If any clause, sentence, paragraph, section or...

2002 - Saving Clause. - (a) Repeals or purports to repeal any provision of law...

2004 - Preservation of Rights of State. - § 2004. Preservation of rights of state. 2. This chapter...

2006 - Exceptions. - § 2006. Exceptions. This chapter shall not be deemed to...

2008 - Effect of Chapter. - § 2008. Effect of chapter. 1. Provisions of this chapter...

2010 - Pending Actions and Proceedings. - § 2010. Pending actions and proceedings. No action or proceeding...

2012 - Existing Rights and Remedies Preserved. - § 2012. Existing rights and remedies preserved. No existing right...

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New York Laws RPT - Real Property Tax

New York Laws
RPT - Real Property Tax