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 affected by floods or natural disasters. 1. Notwithstanding any provisions of this chapter or any other general or special law to the contrary, a school district which is wholly or partially contained within …

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

§ 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 this section the term "city tax enforcement officer" shall mean the officer charged by law with enforcing the collection of delinquent city taxes. 2. The collecting officer of each city school district shall ma…

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

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

§ 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 roll and warrant, the collecting officer shall mail to each owner of property listed thereon, a statement of taxes as provided by law. 2. Such statement shall recite that such owner may elect, pursuant to sectio…

§ 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 authorities of a school district, which has adopted the resolution pursuant to section thirteen hundred thirty-six or section thirteen hundred thirty-seven of this chapter, shall have transmitted to the county…

§ 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.

§ 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 the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law, any person or corporation, who or which owns or has an interest in real property in the village and…

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

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

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

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

§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the board of trustees shall levy the tax for the ensuing fiscal year. 2. After the board of trus…

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

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

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

§ 1428. Notice of receipt of tax roll and warrant. 1. Upon receiving the tax roll and warrant and on or before the first day of June or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the treasurer shall cause to be published…

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

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

§ 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 village taxes and assessments which have been or shall have been imposed in any such village shall be certified to said receiver of taxes by the treasurer of the village and shall be collected by the receiver…

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

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

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

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

§ 1439. Agreements between villages in Nassau county and the county of Nassau, towns, special and school districts therein; and between villages in Westchester county and the county of Westchester, towns, special and school districts therein; and between villages in Suffolk coun…

§ 1440. Civil actions to recover unpaid taxes. 1. After the lapse of thirty days from the return of the treasurer, an action may be maintained, as upon contract, by the village to recover the amount of an unpaid tax, together with any interest thereon, as set forth herein. 2. (a…

§ 1442. Alternative method for collection of delinquent village taxes. 1. Notwithstanding the provisions of this article, or any general, special or local law to the contrary, the legislative body of any county, except counties wholly within a city, upon the enactment of a local…

§ 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. 1. Notwithstanding the provisions of any general or special law to the contrary, the following scale of penalties and interest is hereby prescribed for the neglect to pay county or town taxes, special ad valore…

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

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

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

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

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

§ 1532. Powers and duties of director of real property tax services. 1. The director of real property tax services shall provide the following services to all cities and towns within the county to which this article is applicable: (a) Prepare tax maps, maintain them in current c…

§ 1536. County advisory appraisal service. 1. Types of property. The county shall provide to the cities and towns therein to which this article applies upon written request of the chief executive officer or assessor of such cities and towns advisory appraisals of moderately comp…

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

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

§ 1538. Optional assignment of the responsibilities of the county director of real property tax services by the county of Rockland. Notwithstanding sections fifteen hundred thirty, fifteen hundred thirty-two, fifteen hundred thirty-six, and fifteen hundred thirty-seven of this t…

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

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