Title RPT, Real Property Tax

§ 1326. Payment of taxes in installments in city school districts. 1.\n(a) Notwithstanding any of the provisions of this chapter, the school\nauthorities of a city school district may by resolution duly adopted\nprior to the annual tax levy in any year determine that thereafter …

§ 1326-a. Payment of taxes in installments in certain school\ndistricts. 1. Notwithstanding any provisions of this chapter or any\nother general or special law to the contrary, a school district may, by\nresolution adopted by a two-thirds vote prior to the levy of taxes in\nany …

§ 1326-b. Payment of taxes in installments in certain school districts\naffected by floods or natural disasters. 1. Notwithstanding any\nprovisions of this chapter or any other general or special law to the\ncontrary, a school district which is wholly or partially contained\nwit…

§ 1327. Payment of taxes in installments in city school districts by\nsenior citizens and physically disabled persons. 1. Notwithstanding any\nof the provisions of this chapter, the school authorities of a city\nschool district may by resolution duly adopted prior to the annual …

§ 1328. Collecting officer's fees; interest. 1. Except as otherwise\nprovided in subdivision two of this section and except in city school\ndistricts, the collecting officer shall receive for his services on all\nsums paid to him within the one month collection period provided i…

§ 1330. Enforcement of taxes in districts other than city school\ndistricts. 1. In any school district other than a city school district,\nif any taxes remain unpaid at the time the collecting officer is\nrequired by law to return his warrant, he shall be credited with the\namou…

§ 1332. Enforcement of taxes in city school districts. 1. As used in\nthis section the term "city tax enforcement officer" shall mean the\nofficer charged by law with enforcing the collection of delinquent city\ntaxes.\n 2. The collecting officer of each city school district sha…

§ 1334. Right of action to recover tax. Whenever any tax payable by\nany person or corporation named on such school tax roll is not paid\nwithin the time specified in the warrant or in any renewal thereof, the\nschool authorities may sue for and recover the same.\n

§ 1335. Supplemental assessment roll of real property in a school\ndistrict other than a school district which is wholly or partly within a\ncity. 1. Request for supplemental assessment roll for school purposes.\nNotwithstanding any provisions of this chapter or of any other law…

§ 1336. Collection of taxes in installments in school districts other\nthan city school districts; method of election; certification. 1.\nNotwithstanding any of the provisions of this chapter or any other\ngeneral, special or local law to the contrary, upon the enactment of a\nl…

§ 1338. Statement of taxes to be mailed. 1. Upon receipt of the tax\nroll and warrant, the collecting officer shall mail to each owner of\nproperty listed thereon, a statement of taxes as provided by law.\n 2. Such statement shall recite that such owner may elect, pursuant to\ns…

§ 1340. Owner of real property may elect to pay school district taxes\nin installments. 1. Upon receipt of the statement of taxes, any owner of\nreal property may elect to pay the total amount of the taxes set forth\nin such statement without regard to this section; or he may el…

§ 1342. Payment by county treasurer. Within ten days after the school\nauthorities of a school district, which has adopted the resolution\npursuant to section thirteen hundred thirty-six or section thirteen\nhundred thirty-seven of this chapter, shall have transmitted to the\nco…

§ 1400. Date of taxable status. Real property shall be assessed for\nvillage purposes according to its condition and ownership as of the\nfirst day of January or such other date as may be applicable pursuant to\nsection 5-510 of the village law.\n

§ 1402. Village assessment status. 1. Assessing unit villages. On or\nbefore the first day of February or such other date as may be applicable\npursuant to section 5-510 of the village law, the village assessors\nshall prepare an assessment roll of the real property within the v…

§ 1404. Information to be supplied to non-residents. 1. On or before\nthe first day of January or such other date as may be applicable\npursuant to section 5-510 of the village law, any person or corporation,\nwho or which owns or has an interest in real property in the village …

§ 1406. Verification and completion of tentative assessment roll;\nnotice thereof. 1. When the tentative assessment roll has been prepared,\nthe assessors or a majority of them, shall severally make, subscribe and\nattach to such roll, or file therewith in accordance with the pr…

§ 1408. Hearing of complaints. 1. At the time and place and during the\nhours specified in the notice given pursuant to section fourteen hundred\nsix of this chapter, the board of review shall meet to hear complaints\nrelating to assessments brought before it. The board of trust…

§ 1410. Verification and filing of assessment roll; notice thereof. 1.\nWhen the assessment roll has been changed after the hearing and\ndetermination of all complaints as provided in section fourteen hundred\neight of this chapter, the assessors, or a majority of them, shall\ns…

§ 1412. Retention of assessment roll. A copy of the final assessment\nroll shall be retained in the office of the village clerk as a public\nrecord for a minimum of ten years from the date of completion thereof.\n

§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day\nof May or such other date as may be applicable pursuant to section 5-510\nor section 17-1729 of the village law, the board of trustees shall levy\nthe tax for the ensuing fiscal year.\n 2. After the board of…

§ 1422. Lien date. The annual village tax shall be a lien on real\nproperty on which it is levied from the first day of the fiscal year for\nwhich it is levied until paid or otherwise satisfied or discharged.\n

§ 1424. Apportionment of tax lien. 1. The assessors shall, at the\nwritten request of the owner, mortgagee or prospective purchaser or\nmortgagee, apportion any tax lien affecting property which is to be\nsubdivided or a part thereof sold or mortgaged or affecting two or more\nl…

§ 1426. Warrant for collection of taxes. 1. Upon the completion of the\ntax levy and on or before the twentieth day of May or such other date as\nmay be applicable pursuant to section 5-510 or section 17-1729 of the\nvillage law, the village clerk shall deliver to the treasurer,…

§ 1428. Notice of receipt of tax roll and warrant. 1. Upon receiving\nthe tax roll and warrant and on or before the first day of June or such\nother date as may be applicable pursuant to section 5-510 or section\n17-1729 of the village law, the treasurer shall cause to be publis…

§ 1430. Statement of taxes to be mailed. 1. The village treasurer\nshall, immediately after the receipt of the tax roll and warrant, mail\nstatements of taxes in the same manner as provided in section nine\nhundred twenty-two of this chapter for city and town collecting\nofficer…

§ 1431. Town receiver of taxes in certain counties as village\nreceiver. In each village in this state within a county having a\npopulation of more than three hundred thousand, and less than four\nhundred thousand, according to the state enumeration taken in nineteen\nhundred fi…

§ 1432. Collection of taxes; interest. 1. The treasurer shall receive\ntaxes at the time and place specified in the notice of receipt of the\ntax roll and warrant. After the first day of July or after the thirtieth\nday following the date of the receipt of the tax roll and warra…

§ 1433. Certification and collection of taxes in certain counties. All\nvillage taxes and assessments which have been or shall have been imposed\nin any such village shall be certified to said receiver of taxes by the\ntreasurer of the village and shall be collected by the recei…

§ 1434. Partial payment of taxes. 1. Notwithstanding any provision of\nthis article to the contrary, the board of trustees of any village may\nby resolution determine to collect taxes in two installments. If such a\nresolution is adopted, the first installment shall be collected…

§ 1436. Return of unpaid taxes. 1. The return of unpaid taxes by the\ntreasurer, or a copy thereof certified by the clerk under the corporate\nseal, shall be presumptive evidence of the facts stated therein. A tax\nroll filed with the clerk, or a copy of the same or any part the…

§ 1437. Cancellation of void taxes. The board of trustees of any\nvillage may, and shall upon order of the county court, direct the\ncancellation of any unpaid tax levied or imposed by such board against\nproperty of the state or the United States where it is determined that\nth…

§ 1438. Collection of taxes by village clerk. 1. At the annual meeting\nof the board of trustees, such board may determine by resolution that\nthe taxes in the village shall be collected by the village clerk instead\nof the treasurer and thereafter, the clerk shall collect taxes…

§ 1439. Agreements between villages in Nassau county and the county of\nNassau, towns, special and school districts therein; and between\nvillages in Westchester county and the county of Westchester, towns,\nspecial and school districts therein; and between villages in Suffolk\n…

§ 1440. Civil actions to recover unpaid taxes. 1. After the lapse of\nthirty days from the return of the treasurer, an action may be\nmaintained, as upon contract, by the village to recover the amount of an\nunpaid tax, together with any interest thereon, as set forth herein.\n …

§ 1442. Alternative method for collection of delinquent village taxes.\n1. Notwithstanding the provisions of this article, or any general,\nspecial or local law to the contrary, the legislative body of any\ncounty, except counties wholly within a city, upon the enactment of a\nl…

§ 1502. Payment of taxes in installments in certain towns in Dutchess\ncounty. 1. Notwithstanding the provisions of any general or special law,\nthe town board of any town of the first class in the county of Dutchess\nmay by resolution, adopted prior to the levy of taxes pursuan…

§ 1504. Penalties and interest payments in towns of Dutchess county.\n1. Notwithstanding the provisions of any general or special law to the\ncontrary, the following scale of penalties and interest is hereby\nprescribed for the neglect to pay county or town taxes, special ad\nva…

§ 1506. Penalty and interest payments in cities and towns in\nRensselaer county. Notwithstanding the provisions of any general or\nspecial law to the contrary, the following scale of penalties is hereby\nprescribed for the neglect to pay the county, or town taxes, special ad\nva…

§ 1510. Solid waste fees. Notwithstanding the provisions of any\ngeneral or special law to the contrary, the legislative body of a county\nmay by resolution direct the collecting officers of the towns in such\ncounty to collect solid waste fees at the same time and in the same\n…

§ 1512. Payment of taxes to county by cities in Westchester county. 1.\nNotwithstanding the provisions of any general or special law to the\ncontrary, each city in the county of Westchester shall pay on or before\nthe twenty-fifth day of May in each year not less than sixty per …

§ 1514. Partial payment of taxes and tax liens in Westchester county.\nNotwithstanding the provisions of any general or special law to the\ncontrary, in the county of Westchester the common council, board of\naldermen, commission or other legislative body of any city by whatever…

§ 1530. County real property tax service agency; director. 1.\nSelection and term of office. In each county that does not assess real\nproperty for purposes of taxation, except a county wholly within a city,\nthere shall be a real property tax service agency. The head of such\na…

§ 1532. Powers and duties of director of real property tax services.\n1. The director of real property tax services shall provide the\nfollowing services to all cities and towns within the county to which\nthis article is applicable:\n (a) Prepare tax maps, maintain them in curr…

§ 1536. County advisory appraisal service. 1. Types of property. The\ncounty shall provide to the cities and towns therein to which this\narticle applies upon written request of the chief executive officer or\nassessor of such cities and towns advisory appraisals of moderately\n…

§ 1536-a. County appraisal service. 1. Types of property. Upon the\nadoption of a local law by a county providing therefor, the county may\nprovide to the cities, towns and villages therein to which this article\napplies, upon written request of the chief executive officer or as…

§ 1537. Optional county services. 1. (a) An assessing unit and a\ncounty shall have the power to enter into, amend, cancel and terminate\nan agreement for appraisal services, exemption services, assessment\nservices, or assessment review services, in the manner provided by this\…

§ 1538. Optional assignment of the responsibilities of the county\ndirector of real property tax services by the county of Rockland.\nNotwithstanding sections fifteen hundred thirty, fifteen hundred\nthirty-two, fifteen hundred thirty-six, and fifteen hundred thirty-seven\nof th…

§ 1540. Counties having power to assess property for tax purposes. A\ncounty having power to assess property for tax purposes shall be subject\nto the provisions of this article in the same manner as if it were a\ncity or town to which this article applies. Such county shall pre…

§ 1544. State advisory appraisal service. 1. The commissioner shall\nprovide upon written request of the chief executive officer or assessor\nof a village, city, town or county which conducts a revaluation or\nupdate program as defined in section one hundred two of this chapter\…