N.Y. Real Property Tax Law § 1400
Date of taxable status
New York · New York Real Property Tax Law · Status: effective · Effective 2014-09-22
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- N.Y. Real Property Tax Law § 1400, Date of taxable status, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1128450
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Full text
§ 1400. Date of taxable status. Real property shall be assessed for
village purposes according to its condition and ownership as of the
first day of January or such other date as may be applicable pursuant to
section 5-510 of the village law.