New York Laws > Real Property Tax
Article 1 - (100 - 102) SHORT TITLE; DEFINITIONS
Article 2 - (200 - 216) STATE BOARD
Article 3 - TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT
Title 1 - (300 - 307-A) ASSESSMENT OF REAL PROPERTY
Title 2 - (308 - 336) ASSESSORS AND ASSESSOR TRAINING
Title 3 - (350 - 364) ASSESSORS AND ASSESSOR TRAINING IN CITIES WITH A POPULATION OF FIVE MILLION OR MORE
Article 4 - EXEMPTIONS
Title 1 - (400 - 418) PUBLIC PROPERTY
Title 2 - (420-A - 489) PRIVATE PROPERTY
Title 2-A - (489-A - 489-W) RAILROAD REAL PROPERTY OF INTRASTATE RAILROAD COMPANIES
Title 2-B - (489-AA - 489-SS) RAILROAD REAL PROPERTY OF INTERSTATE RAILROAD COMPANIES
Title 2-C - (489-AAA - 489-III) TAX EXEMPTION FOR CERTAIN INDUSTRIAL AND COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Title 2-D - (489-AAAA - 489-LLLL) TAX EXEMPTION AND DEFERRAL OF TAX PAYMENTS FOR CERTAIN INDUSTRIAL AND COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Title 2-E - (489-AAAAA - 489-IIIII) TAX EXEMPTION FOR CERTAIN CONSTRUCTION WORK ON MIXED-USE PROPERTY IN CITIES HAVING A POPULATION OF ONE MILLION OR MORE
Title 3 - (490 - 494) MISCELLANEOUS PROVISIONS
Title 4 - (499-A - 499-H) TAX ABATEMENT FOR CERTAIN COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Title 4-A - (499-AA - 499-HH) TAX ABATEMENT FOR CERTAIN COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Article 5 - ASSESSMENT PROCEDURE
Title 1 - (500 - 520) GENERAL PROVISIONS
Title 1-A - (522 - 528) ADMINISTRATIVE REVIEW OF ASSESSMENTS
Title 2 - (530 - 547) ASSESSMENT AND TAXATION OF CERTAIN STATE LANDS
Title 3 - (550 - 559) CORRECTION OF ASSESSMENT ROLLS AND TAX ROLLS
Title 4 - (560 - 582-A) MISCELLANEOUS PROVISIONS
Title 4-A - (583 - 589-A) ASSESSMENT AND TAXATION OF WATERSHED CONSERVATION EASEMENTS AND WATERSHED AGRICULTURAL EASEMENTS ACQUIRED BY OR ON BEHALF OF THE CITY OF NEW YORK FOR
Title 5 - (590 - 597) OIL AND GAS ECONOMIC UNITS
Article 6 - (600 - 626) ASSESSMENT OF SPECIAL FRANCHISES
Article 7 - JUDICIAL REVIEW
Title 1 - (700 - 727) GENERAL PROVISIONS
Title 1-A - (729 - 739) SPECIAL PROCEEDING FOR SMALL CLAIMS ASSESSMENT REVIEW
Title 2 - (740 - 744) SPECIAL PROVISIONS RELATING TO SPECIAL FRANCHISE ASSESSMENTS
Article 8 - COUNTY EQUALIZATION
Title 1 - (800 - 830) COUNTY EQUALIZATION
Title 2 - (840 - 848) ALTERNATIVE METHOD OF COUNTY EQUALIZATION
Article 9 - LEVY AND COLLECTION OF TAXES
Title 1 - (900 - 906) LEVY; WARRANT; LIEN DATE
Title 1-A - (907 - 909) DEMONSTRATION PROGRAM FOR THE IMPOSITION OF DIFFERENTIAL TAX RATES IN THE CITY OF AMSTERDAM
Expiration Date: 07/01/2001
Title 2 - (910 - 914) PRIORITY AND PARITY OF TAX LIENS
Title 3 - (920 - 950) COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER
Title 3-A - (952 - 959) REAL PROPERTY TAX ESCROW ACCOUNTS
Title 4 - (960 - 970) ACCEPTANCE OF TAXES FROM CERTAIN LOAN CORPORATIONS
Title 4-A - (972 - 976) OPTIONAL METHOD OF COLLECTION OF TAXES
Title 5 - (980 - 999) PROVISIONS OF GENERAL APPLICATION; MISCELLANEOUS
Article 11 - PROCEDURES FOR ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES
Title 1 - (1100 - 1106) SHORT TITLE; DEFINITIONS; APPLICATION
Title 2 - (1110 - 1114) REDEMPTION
Title 3 - (1120 - 1140) FORECLOSURE OF TAX LIEN BY PROCEEDING IN REM
Title 4 - (1150 - 1184) GENERAL PROVISIONS
Title 5 - (1190 - 1194) SALES OF DELINQUENT TAX LIENS
Article 12 - STATE EQUALIZATION
Title 1 - (1200 - 1218) STATE EQUALIZATION RATES
Title 2 - (1220 - 1230) SPECIAL EQUALIZATION RATES
Article 12-A - (1250 - 1254) SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL TAX AND DEBT LIMITATIONS FOR CITIES OF ONE HUNDRED TWENTY-FIVE THOUSAND OR
Article 12-B - (1260 - 1264) SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL DEBT LIMITATIONS FOR CITY SCHOOL DISTRICTS
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
Article 14 - SPECIAL PROVISIONS RELATING TO VILLAGES
Title 1 - (1400 - 1412) ASSESSMENTS
Title 2 - (1420 - 1442) LEVY AND COLLECTION OF TAXES
Article 15 - (1502 - 1514) SPECIAL PROVISIONS RELATING TO CERTAIN ASSESSING UNITS
Article 15-A - COUNTY AND STATE ASSESSMENT SERVICES
Title 1 - (1530 - 1538) COUNTY SERVICES TO CITIES AND TOWNS
Title 2 - (1540) COUNTIES HAVING POWER TO ASSESS PROPERTY FOR TAX PURPOSES
Title 3 - (1544 - 1550) STATE SERVICES TO COUNTIES, CITIES AND TOWNS
Title 4 - (1558 - 1562) APPLICATION OF ARTICLE; ADOPTION OF LOCAL LAWS
Article 15-B - (1570 - 1575) STATE AID FOR IMPROVED REAL PROPERTY TAX ADMINISTRATION
Article 15-C - (1580 - 1594) SYSTEMS OF REAL PROPERTY TAX ADMINISTRATION UTILIZING ELECTRONIC DATA PROCESSING
Article 16 - (1600 - 1624) CONSOLIDATED ASSESSING UNITS
Article 18 - (1801 - 1806) PRESERVATION OF CLASS SHARE OF TAXES IN MUNICIPAL CORPORATIONS EXCEPT COUNTIES WITHIN A CITY, INCLUDED WITHIN THE BOUNDARIES OF A SPECIAL A
Article 19 - (1901 - 1906) PRESERVATION OF CLASS SHARE OF TAXES OTHER THAN IN SPECIAL ASSESSING UNITS
Article 20 - (2000 - 2016) CONSTRUCTION; LAWS REPEALED; EFFECTIVE DATE
Real Property Tax
Article 1 - (100 - 102) SHORT TITLE; DEFINITIONS
Article 2 - (200 - 216) STATE BOARD
Article 3 - TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT
Title 1 - (300 - 307-A) ASSESSMENT OF REAL PROPERTY
Title 2 - (308 - 336) ASSESSORS AND ASSESSOR TRAINING
Title 3 - (350 - 364) ASSESSORS AND ASSESSOR TRAINING IN CITIES WITH A POPULATION OF FIVE MILLION OR MORE
Article 4 - EXEMPTIONS
Title 1 - (400 - 418) PUBLIC PROPERTY
Title 2 - (420-A - 489) PRIVATE PROPERTY
Title 2-A - (489-A - 489-W) RAILROAD REAL PROPERTY OF INTRASTATE RAILROAD COMPANIES
Title 2-B - (489-AA - 489-SS) RAILROAD REAL PROPERTY OF INTERSTATE RAILROAD COMPANIES
Title 2-C - (489-AAA - 489-III) TAX EXEMPTION FOR CERTAIN INDUSTRIAL AND COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Title 2-D - (489-AAAA - 489-LLLL) TAX EXEMPTION AND DEFERRAL OF TAX PAYMENTS FOR CERTAIN INDUSTRIAL AND COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Title 2-E - (489-AAAAA - 489-IIIII) TAX EXEMPTION FOR CERTAIN CONSTRUCTION WORK ON MIXED-USE PROPERTY IN CITIES HAVING A POPULATION OF ONE MILLION OR MORE
Title 3 - (490 - 494) MISCELLANEOUS PROVISIONS
Title 4 - (499-A - 499-H) TAX ABATEMENT FOR CERTAIN COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Title 4-A - (499-AA - 499-HH) TAX ABATEMENT FOR CERTAIN COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
Article 5 - ASSESSMENT PROCEDURE
Title 1 - (500 - 520) GENERAL PROVISIONS
Title 1-A - (522 - 528) ADMINISTRATIVE REVIEW OF ASSESSMENTS
Title 2 - (530 - 547) ASSESSMENT AND TAXATION OF CERTAIN STATE LANDS
Title 3 - (550 - 559) CORRECTION OF ASSESSMENT ROLLS AND TAX ROLLS
Title 4 - (560 - 582-A) MISCELLANEOUS PROVISIONS
Title 4-A - (583 - 589-A) ASSESSMENT AND TAXATION OF WATERSHED CONSERVATION EASEMENTS AND WATERSHED AGRICULTURAL EASEMENTS ACQUIRED BY OR ON BEHALF OF THE CITY OF NEW YORK FOR
Title 5 - (590 - 597) OIL AND GAS ECONOMIC UNITS
Article 6 - (600 - 626) ASSESSMENT OF SPECIAL FRANCHISES
Article 7 - JUDICIAL REVIEW
Title 1 - (700 - 727) GENERAL PROVISIONS
Title 1-A - (729 - 739) SPECIAL PROCEEDING FOR SMALL CLAIMS ASSESSMENT REVIEW
Title 2 - (740 - 744) SPECIAL PROVISIONS RELATING TO SPECIAL FRANCHISE ASSESSMENTS
Article 8 - COUNTY EQUALIZATION
Title 1 - (800 - 830) COUNTY EQUALIZATION
Title 2 - (840 - 848) ALTERNATIVE METHOD OF COUNTY EQUALIZATION
Article 9 - LEVY AND COLLECTION OF TAXES
Title 1 - (900 - 906) LEVY; WARRANT; LIEN DATE
Title 1-A - (907 - 909) DEMONSTRATION PROGRAM FOR THE IMPOSITION OF DIFFERENTIAL TAX RATES IN THE CITY OF AMSTERDAM
Expiration Date: 07/01/2001
Title 2 - (910 - 914) PRIORITY AND PARITY OF TAX LIENS
Title 3 - (920 - 950) COLLECTION OF TAXES; RETURN OF COLLECTING OFFICER
Title 3-A - (952 - 959) REAL PROPERTY TAX ESCROW ACCOUNTS
Title 4 - (960 - 970) ACCEPTANCE OF TAXES FROM CERTAIN LOAN CORPORATIONS
Title 4-A - (972 - 976) OPTIONAL METHOD OF COLLECTION OF TAXES
Title 5 - (980 - 999) PROVISIONS OF GENERAL APPLICATION; MISCELLANEOUS
Article 11 - PROCEDURES FOR ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES
Title 1 - (1100 - 1106) SHORT TITLE; DEFINITIONS; APPLICATION
Title 2 - (1110 - 1114) REDEMPTION
Title 3 - (1120 - 1140) FORECLOSURE OF TAX LIEN BY PROCEEDING IN REM
Title 4 - (1150 - 1184) GENERAL PROVISIONS
Title 5 - (1190 - 1194) SALES OF DELINQUENT TAX LIENS
Article 12 - STATE EQUALIZATION
Title 1 - (1200 - 1218) STATE EQUALIZATION RATES
Title 2 - (1220 - 1230) SPECIAL EQUALIZATION RATES
Article 12-A - (1250 - 1254) SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL TAX AND DEBT LIMITATIONS FOR CITIES OF ONE HUNDRED TWENTY-FIVE THOUSAND OR
Article 12-B - (1260 - 1264) SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL DEBT LIMITATIONS FOR CITY SCHOOL DISTRICTS
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
Article 14 - SPECIAL PROVISIONS RELATING TO VILLAGES
Title 1 - (1400 - 1412) ASSESSMENTS
Title 2 - (1420 - 1442) LEVY AND COLLECTION OF TAXES
Article 15 - (1502 - 1514) SPECIAL PROVISIONS RELATING TO CERTAIN ASSESSING UNITS
Article 15-A - COUNTY AND STATE ASSESSMENT SERVICES
Title 1 - (1530 - 1538) COUNTY SERVICES TO CITIES AND TOWNS
Title 2 - (1540) COUNTIES HAVING POWER TO ASSESS PROPERTY FOR TAX PURPOSES
Title 3 - (1544 - 1550) STATE SERVICES TO COUNTIES, CITIES AND TOWNS
Title 4 - (1558 - 1562) APPLICATION OF ARTICLE; ADOPTION OF LOCAL LAWS
Article 15-B - (1570 - 1575) STATE AID FOR IMPROVED REAL PROPERTY TAX ADMINISTRATION
Article 15-C - (1580 - 1594) SYSTEMS OF REAL PROPERTY TAX ADMINISTRATION UTILIZING ELECTRONIC DATA PROCESSING
Article 16 - (1600 - 1624) CONSOLIDATED ASSESSING UNITS
Article 18 - (1801 - 1806) PRESERVATION OF CLASS SHARE OF TAXES IN MUNICIPAL CORPORATIONS EXCEPT COUNTIES WITHIN A CITY, INCLUDED WITHIN THE BOUNDARIES OF A SPECIAL A
Article 19 - (1901 - 1906) PRESERVATION OF CLASS SHARE OF TAXES OTHER THAN IN SPECIAL ASSESSING UNITS
Article 20 - (2000 - 2016) CONSTRUCTION; LAWS REPEALED; EFFECTIVE DATE