New York · statute · N.Y. Real Property Tax Law · 889 active provisions
CHAPTER 959 AN ACT in relation to the assessment and taxation of real property, constituting chapter fifty-a of the consolidated laws Became a law April 23, 1958, with the approval of the Governor. Passed, by a majority vote, three-fifths being present The People of the State of New York, represented in Senate and Asse…
ARTICLE I SHORT TITLE; DEFINITIONS Section 100. Short title. 102. Definitions. 104. Electronic real property tax administration.
§ 100. Short title. This chapter shall be known as the "Real Property Tax Law" and may be cited as "RPTL".
§ 102. Definitions. When used in this chapter, unless otherwise expressly stated or unless the context otherwise requires: 1. "Assessing unit" means: (a) a city, town, or county with the power to assess real property, unless the city, town or county is part of a consolidated assessing unit; (b) a consolidated assessing…
§ 104. Electronic real property tax administration. 1. Notwithstanding any provision of law to the contrary, the commissioner is hereby authorized to establish standards for electronic real property tax administration (E-RPT). Such standards shall set forth the terms and conditions under which the various tasks associa…
ARTICLE 2 STATE BOARD Section 200. State board. 200-a. Powers of the state board of real property tax services. 201. Assumption of responsibilities by the department of taxation and finance. 202. Powers and duties of the commissioner in relation to real property tax administration. 203. Office of real property tax serv…
§ 200. State board. There is hereby created in the department of taxation and finance a separate and independent state board of real property tax services, to consist of five members to be appointed by the governor, by and with the advice and consent of the senate. Of those five members appointed by the governor, one s…
§ 200-a. Powers of the state board of real property tax services. 1. The powers, functions, duties, and obligations of the state board of real property tax services shall be separate from and independent of the authority of the department of taxation and finance. Such board shall be empowered to adopt such guidelines a…
§ 201. Assumption of responsibilities by the department of taxation and finance. 1. On and after the effective date of this section, the functions, powers and duties of the state board of real property services as formerly established by this chapter shall be considered functions, powers and duties of the commissioner…
§ 202. Powers and duties of the commissioner in relation to real property tax administration. 1. The commissioner shall: (a) Assess special franchises; (b) Establish state equalization rates for each county, city, town and village; (c) Approve assessments of state lands subject to taxation; (d) Have general supervision…
§ 203. Office of real property tax services. There is hereby created within the department of taxation and finance an office of real property tax services. The head of the office shall be a deputy commissioner for real property tax services, who shall also be the executive officer for and secretary of the state board o…
§ 204. Oaths and affidavits; subpoenas. Each member of the board, and any officer or employee of the state board of real property tax services duly authorized by resolution of the board, shall have power to administer oaths, take affidavits and certify acknowledgements in relation to any matter or proceeding in the exe…
§ 206. Execution of instruments. Whenever the board is authorized or required by law to execute an instrument, such instrument shall be executed by affixing the name of the board and, underneath such name, the signature of one or more of the members of such board or such officer or employee of the state board of real p…
§ 208. Official seal. The board shall have an official seal. Its records, proceedings and copies of all papers and documents in its possession and custody may be authenticated in the usual form, under such seal and the signature of any one of the members of the board or such officer or employee of the state board of re…
§ 216. Powers of commissioner upon neglect or refusal of officials to perform duties. 1. Whenever it appears to the satisfaction of the commissioner that any assessor or other public officer, employee or board of assessment review whose duties relate directly to real property tax administration has failed to comply wit…
ARTICLE 3 TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT Title 1. Assessment of real property. 2. Assessors and assessor training. 3. Assessors and assessor training in cities with a population of five million or more.
TITLE 1 ASSESSMENT OF REAL PROPERTY Section 300. Property subject to taxation. 301. Valuation date. 302. Taxable status date. 304. Subject of assessment. 305. Assessment methods and standard. 305-a. Assessment using the comparable sales, income capitalization or cost method. 307-a. Additional tax on class one property.
§ 300. Property subject to taxation. All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to the contrary, personal prop…
§ 301. Valuation date. All real property subject to taxation, and assessed as of a March first taxable status date, shall be valued as of the preceding first day of July. The valuation date of real property in a city or town not subject to the provisions of this section shall be determined as of the date provided by la…
§ 302. Taxable status date. 1. The taxable status of real property in cities and towns shall be determined annually according to its condition and ownership as of the first day of March and the valuation thereof determined as of the applicable valuation date. The taxable status of real property in a city or town not su…
* § 304. Subject of assessment. All assessments shall be against the real property itself which shall be liable to sale pursuant to law for any unpaid taxes or special ad valorem levies. * NB (Effective until ruling by Commissioner of Internal Revenue) * § 304. Subject of assessment. 1. All assessments shall be against…
§ 305. Assessment methods and standard. 1. The existing assessing methods in effect in each assessing unit on the effective date of this section may continue. 2. All real property in each assessing unit shall be assessed at a uniform percentage of value (fractional assessment) except that, if the administrative code of…
§ 305-a. Assessment using the comparable sales, income capitalization or cost method. 1. As used in this section, the following terms shall have the following meanings: (a) "Mixed-use property" means a property with a building or structure used for both residential and commercial purposes. (b) "Non-residential property…
§ 307-a. Additional tax on class one property. 1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any city with a population of one million or more is hereby authorized and empowered to adopt and amend local laws in accordance with this section imposing an additional tax o…
TITLE 2 ASSESSORS AND ASSESSOR TRAINING Section 308. Local government defined. 310. Assessor. 312. Minimum qualification standards for assessors, appraisal personnel and candidates eligible for certification as assessor. 314. Acting assessor. 316. Orientation. 318. Certification of assessors. 320. Certification as elig…