Title RPT, Real Property Tax

§ 1546. Determination of specific types of property eligible for\nadvisory appraisals by state or county. The commissioner shall determine\nthe specific types of property which are included in the descriptions of\nmoderately and highly complex properties eligible for advisory\na…

§ 1548. Review of county advisory appraisals. The commissioner shall\nreview upon application by the chief executive officer or assessor of a\ncity or town an advisory appraisal duly made and provided to it by the\ncounty pursuant to section fifteen hundred thirty-six of this ar…

§ 1550. Minimum qualification standards for county directors of real\nproperty tax services and appraisal personnel. 1. The commissioner shall\nestablish for counties to which this article applies minimum\nqualification standards for appointments to the position of county\ndirec…

§ 1558. Adoption of local laws. No "charter law," as such term is\ndefined in section thirty-two of the municipal home rule law, nor local\nlaw shall be adopted which is inconsistent with the provisions of this\narticle. No local law adopted pursuant to the provisions of this ar…

§ 1560. Inconsistent laws inapplicable. Provisions of all general,\nspecial, local or other laws which are inconsistent with the provisions\nof this article shall be inapplicable to counties, cities and towns to\nwhich this article applies but if not inconsistent shall apply to …

§ 1562. Local governments to which article applies. a. This article\nshall apply to all counties except counties wholly within a city and all\ncities and towns in the state except (1) a city with a population of\nfive million or more, (2) a city or town in a county having the po…

§ 1570. Standards of real property tax administration. 1. For purposes\nof this article, on or before January first, nineteen hundred\nseventy-eight, the commissioner shall promulgate rules and regulations\nestablishing minimum standards for a system of real property tax\nadmini…

§ 1573. State assistance for the maintenance of a system of improved\nreal property tax administration. 1. State assistance shall be paid to\nan assessing unit or a county assessing on behalf of an assessing unit,\nupon determination by the commissioner that: (a) the assessing u…

§ 1574. Application of article. This article shall apply to all\ncounties, cities and towns in the state.\n

§ 1575. Annual report. The commissioner shall submit a comprehensive\nreport to the governor, the president pro tem of the senate and the\nspeaker of the assembly annually beginning March thirty-first, nineteen\nhundred ninety-seven, concerning the effectiveness of all financial…

§ 1580. Legislative findings. The legislature hereby finds that many\nmunicipalities now employ electronic data processing equipment in their\nadministration of the real property tax. Most of the statutes which\ncurrently govern the preparation of assessment rolls, tax rolls and…

§ 1581. Definitions. For purposes of this article:\n 1. "Data file" means the compilation of assessment information used in\nthe preparation of assessment rolls, tax rolls, tax bills or any\ncombination thereof, in a system of real property tax administration\nwhich employs elec…

§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may\nbe prepared by means of electronic data processing, and may be prepared\nin any form which can be made readily available in legible form. If an\nassessment roll or tax roll is machine readable only, the offi…

§ 1584. Attachment to rolls. In any case in which this chapter\nrequires a document to be attached or annexed to an assessment roll or\ntax roll, and such roll is prepared in machine readable form only, those\nrequirements shall be deemed satisfied if the document is filed at th…

§ 1588. Posted tax roll. Notwithstanding any provision of law to the\ncontrary, information regarding date of payment of taxes, the receipt\nnumber and related information need not be posted on the tax roll or\nother printed record of payment if that information is entered into …

§ 1590. Data files; retention; submission to commissioner. 1. (a) A\nmunicipal corporation, other than a school district or a village, which\nprepares assessment rolls by means of electronic data processing, shall\nannually submit to the commissioner the data files used in the\n…

§ 1592. Rules and regulations. The commissioner may promulgate rules\nand regulations necessary to the implementation of this article.\n

§ 1594. Application of article. This article shall apply to all\nmunicipal corporations.\n

§ 1600. Statement of purpose. The purpose of this article is to\nestablish a mechanism by which two or more assessing units may\nconsolidate their assessment functions and thereby provide quality\nassessment services to all their taxpayers at a reasonable cost.\n

§ 1602. Establishment of consolidated assessing units. 1. The\ngoverning bodies of two or more assessing units, except villages, are\nhereby authorized to establish a consolidated assessing unit for the\npurposes hereinafter stated and in the manner hereinafter provided.\n 2. A …

§ 1604. Board of directors constituted. 1. A consolidated assessing\nunit shall be administered by a board of directors consisting of at\nleast four members, each of whom shall be appointed by the governing\nbody of a constituent municipality. Each constituent municipality shall…

§ 1606. Powers of board of directors. 1. The board of directors of a\nconsolidated assessing unit shall have the same powers and duties that\ngoverning bodies of city and town assessing units have in relation to\nreal property tax administration, including, but not limited to:\n…

§ 1608. Adoption of operating budget. 1. Each consolidated assessing\nunit shall adopt an operating budget and submit the same to each\nconstituent municipality no later than September first of each year, or\nin Westchester county, no later than October first of each year. Such\…

§ 1610. Assessor. 1. The assessor of a consolidated assessing unit\nshall prepare the assessment roll for the consolidated assessing unit.\n 2. The assessor of a consolidated assessing unit shall have the powers\nand duties generally applicable to assessors, including, but not l…

§ 1612. Board of assessment review. 1. The board of assessment review\nof a consolidated assessing unit shall have the powers and duties set\nforth in title one-A of article five of this chapter, subject to the\nfollowing:\n (a) The board of directors shall determine the number …

§ 1614. Special procedures applicable to a consolidated assessing\nunit. 1. Consolidated assessment roll. The assessment roll for a\nconsolidated assessing unit shall be a single assessment roll pertaining\nto all property in the consolidated assessing unit. Where any provision\…

§ 1616. Local options not relinquished. Nothing in this article shall\nbe construed so as to remove from the governing body of a constituent\nmunicipality the right to exercise any option which this chapter or any\nother law confers upon a governing body of a city or town in rel…

§ 1618. Equalization. 1. The commissioner shall establish equalization\nrates for a consolidated assessing unit in the manner provided by\narticle twelve of this chapter, except as otherwise provided by this\nsection.\n 2. Once the first final assessment roll of a consolidated a…

§ 1620. Role of commissioner. The commissioner shall facilitate the\nestablishment and operation of a consolidated assessing unit, and shall\nprepare manuals relating to the procedures and duties of a consolidated\nassessing unit.\n

§ 1622. Dissolution of consolidated assessing unit. 1. Any constituent\nmunicipality may withdraw from the consolidated assessing unit by local\nlaw, provided that such withdrawal shall be effective no sooner than one\nyear after the date on which such local law shall have been …

§ 1624. Construction of article. 1. The provisions of this article\nshall be construed liberally, it being the intention of the legislature\nthat the creation of consolidated assessing units should be encouraged.\n 2. For purposes of any law pertaining to assessment administrati…

§ 1801. Definitions. (a) "Special assessing unit" means an assessing\nunit with a population of one million or more.\n (b) "Residential real property" means improved real property used\nprimarily for residential dwelling purposes including farm dwellings.\n (c) "Utility real pro…

§ 1802. Classification of real property in a special assessing unit.\n1. All real property, for the purposes of this article, in a special\nassessing unit shall be classified as follows:\n Class one: (a) all one, two and three family residential real\n property, including such d…

§ 1803. Base proportions and adjusted proportions; determinations. 1.\nBase proportion. The legislative body of each special assessing unit\nshall establish the base proportion for each class and a base proportion\nfor each class for each portion and each town and county special…

§ 1803-a. Adjusted base proportions; determination. 1. Current base\nproportions. (a) For each tax levy based upon an assessment roll\ncompleted in nineteen hundred ninety-one and thereafter, the legislative\nbody of each special assessing unit shall compute the current base\npr…

§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the\nlevy of taxes on the first assessment roll with a taxable status date\noccurring on or after December third, nineteen hundred eighty-one, the\nlegislative body of any special assessing unit which is not a ci…

§ 1804. Commissioner certifications. For the assessment roll completed\nand filed in the year nineteen hundred eighty-nine and for each roll\nthereafter, the commissioner shall certify to the chief executive\nofficer and legislative body of each special assessing unit, the class…

§ 1805. Limitation on increases of assessed value of individual\nparcels. 1. The assessor of any special assessing unit shall not\nincrease the assessment of any individual parcel classified in class one\nin any one year, as measured from the assessment on the previous year's\na…

§ 1805-a. Assessment of real property damaged by the severe storm that\noccurred on the twenty-ninth and thirtieth of October, two thousand\ntwelve in a city having a population of one million or more. 1.\nGenerally. Notwithstanding any provision of any general, special or\nloca…

§ 1805-b. Assessment of real property damaged by the severe storm that\noccurred on the twenty-ninth and thirtieth of October, two thousand\ntwelve in a special assessing unit that is not a city. 1. Generally.\nNotwithstanding any provision of any general, special or local law t…

§ 1806. Rules and regulations. The commissioner may prescribe such\nrules and regulations as may be necessary to implement the provisions of\nthis article.\n

§ 1901. Definitions. 1. "Adjusted homestead base proportion" means the\nproportion certified by the commissioner for the homestead class prior\nto nineteen hundred ninety in accordance with section nineteen hundred\nfive of this article or, beginning in nineteen hundred ninety-o…

§ 1902. Certification of assessing units. 1. Whenever an assessing\nunit other than a special assessing unit or an approved assessing unit\nwhich has or has had in effect a local law adopted pursuant to\nsubdivision one of section nineteen hundred three of this article\nundertak…

§ 1903. Homestead base proportion and non-homestead base proportion.\n1. Adoption. (a) The governing body of any approved assessing unit\nexcept a county may adopt the provisions of this section by local law\nwithout referendum provided however, that the local law is enacted no\…

§ 1903-a. Optional homestead and non-homestead tax rates in eligible\nsplit tax districts. 1. Notice of intent. (a) The governing body of an\neligible split tax district which intends to establish homestead and\nnon-homestead tax rates shall file a notice of intent to establish\…

§ 1904. Transition assessment. 1. The governing body of any approved\nassessing unit may adopt the provisions of this section by local law\nwithout referendum, no later than thirty days prior to filing of the\ntentative assessment roll in the first year of a revaluation, provide…

§ 1905. Commissioner adjustments for assessment rolls completed prior\nto nineteen hundred ninety. 1. Certification. (a) Not later than the\nsixth assessment roll following the first assessment roll for which the\nsame homestead base proportions and non-homestead base proportion…

§ 1905-a. Commissioner certifications for assessment rolls completed\nduring and after nineteen hundred eighty-nine. (a) For each approved\nassessing unit and eligible non-assessing unit village for which the\ncommissioner certified adjusted homestead base proportions and adjust…

§ 1906. Rules and regulations. The commissioner may prescribe such\nrules and regulations as may be necessary to implement the provisions of\nthis article.\n

§ 1910. Special deferments and installment payments during the\nCOVID-19 state of emergency. 1. Notwithstanding any other provision of\nlaw to the contrary, applicable to all real property for the duration of\nthe state disaster emergency declared pursuant to Executive Order Num…