RPT - Real Property Tax
- Article 1 - (100 - 102) SHORT TITLE; DEFINITIONS
- Article 2 - (200 - 216) STATE BOARD
- 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 services.
- 204 - Oaths and affidavits; subpoenas.
- 206 - Execution of instruments.
- 208 - Official seal.
- 216 - Powers of commissioner upon neglect or refusal of officials to perform duties.
- Article 3 - TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT
- 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 2-F - (489-AAAAAA - 489-KKKKKK) ABATEMENT OF TAX PAYMENTS FOR CERTAIN INDUSTRIAL AND COMMERCIAL PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
- Title 3 - (490 - 495) 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
- Title 4-B - (499-AAA - 499-GGG) GREEN ROOF TAX ABATEMENT FOR CERTAIN PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
- Title 4-C - (499-AAAA - 499-GGGG) SOLAR ELECTRIC GENERATING SYSTEM TAX ABATEMENT FOR CERTAIN 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
- 600 - Assessment of special franchises by state board.
- 602 - Information to be furnished to state board.
- 604 - Special franchise reports to state board.
- 606 - Use of state equalization rates, special equalization rates and levels of assessment in making special franchise assessments.
- 607 - Adjustment of certain special franchise assessments for changes in the level of assessments on other property.
- 608 - Tentative special franchise assessments; notice thereof.
- 610 - Complaints.
- 612 - Hearing of complaints.
- 614 - Determination of final assessment of special franchises.
- 616 - Filing of certificates of final assessment of special franchises with assessing units; apportionments.
- 618 - Notice of final assessment of special franchises to owners thereof.
- 620 - Adjustment of special franchise assessments upon change of fiscal year.
- 622 - Special franchise assessments subject to all taxes.
- 624 - Tax on special franchise not to affect other taxes.
- 626 - Deductions allowed against taxes on special franchises.
- Article 7 - JUDICIAL REVIEW
- Article 8 - 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
- 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
- Article 12 - STATE EQUALIZATION
- 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
- 1300 - Definitions.
- 1302 - Use of city, town or county assessment roll.
- 1304 - Apportionment of assessments.
- 1306 - Levy of taxes.
- 1306-A - Effect of school tax relief (STAR) exemption upon school district taxes; state aid.
- 1308 - Property subject to levy.
- 1312 - Tax lien.
- 1314 - Equalization in school districts located in more than one city or town.
- 1316 - Alternative school tax apportionment.
- 1318 - Collecting officer's warrant; delivery thereof.
- 1320 - Undertaking of collecting officer.
- 1322 - Collecting officer's notice in districts other than city school districts.
- 1324 - Collecting officer's notice in city school districts.
- 1325 - Collecting officer in school district; third party notification notice.
- 1326 - Payment of taxes in installments in city school districts.
- 1326-A - Payment of taxes in installments in certain school districts.
- 1327 - Payment of taxes in installments in city school districts by senior citizens and physically disabled persons.
- 1328 - Collecting officer's fees; interest.
- 1330 - Enforcement of taxes in districts other than city school districts.
- 1332 - Enforcement of taxes in city school districts.
- 1334 - Right of action to recover tax.
- 1335 - Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city.
- 1336 - Collection of taxes in installments in school districts other than city school districts; method of election; certification.
- 1338 - Statement of taxes to be mailed.
- 1340 - Owner of real property may elect to pay school district taxes in installments.
- 1342 - Payment by county treasurer.
- Article 14 - SPECIAL PROVISIONS RELATING TO VILLAGES
- Article 15 - (1502 - 1514) SPECIAL PROVISIONS RELATING TO CERTAIN ASSESSING UNITS
- 1502 - Payment of taxes in installments in certain towns in Dutchess county.
- 1504 - Penalties and interest payments in towns of Dutchess county.
- 1506 - Penalty and interest payments in cities and towns in Rensselaer county.
- 1510 - Solid waste fees
- 1512 - Payment of taxes to county by cities in Westchester county.
- 1514 - Partial payment of taxes and tax liens in Westchester county.
- Article 15-A - COUNTY AND STATE ASSESSMENT SERVICES
- 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
- 1600 - Statement of purpose.
- 1602 - Establishment of consolidated assessing units.
- 1604 - Board of directors constituted.
- 1606 - Powers of board of directors.
- 1608 - Adoption of operating budget.
- 1610 - Assessor.
- 1612 - Board of assessment review.
- 1614 - Special procedures applicable to a consolidated assessing unit.
- 1616 - Local options not relinquished.
- 1618 - Equalization.
- 1620 - Role of state board.
- 1622 - Dissolution of consolidated assessing unit.
- 1624 - Construction of article.
- 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
- 1801 - Definitions.
- 1802 - Classification of real property in a special assessing unit.
- 1803 - Base proportions and adjusted proportions; determinations.
- 1803-A - Adjusted base proportions; determination.
- 1803-B - Allocation of taxes among classes.
- 1804 - State board certifications.
- 1805 - Limitation on increases of assessed value of individual parcels.
- 1806 - Rules and regulations.
- Article 19 - (1901 - 1906) PRESERVATION OF CLASS SHARE OF TAXES OTHER THAN IN SPECIAL ASSESSING UNITS
- 1901 - Definitions.
- 1902 - Certification of assessing units.
- 1903 - Homestead base proportion and non-homestead base proportion.
- 1903-A - Optional homestead and non-homestead tax rates in eligible split tax districts.
- 1904 - Transition assessment.
- 1905 - State board adjustments for assessment rolls completed prior to nineteen hundred ninety.
- 1905-A - State board certifications for assessment rolls completed during and after nineteen hundred eighty-nine.
- 1906 - Rules and regulations.
- Article 20 - (2000 - 2016) CONSTRUCTION; LAWS REPEALED; EFFECTIVE DATE