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N.Y. Real Property Tax Law § 1546 Determination of specific types of property eligible for advisory appraisals by state or county
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§ 1546. Determination of specific types of property eligible for advisory appraisals by state or county. The commissioner shall determine the specific types of property which are included in the descriptions of moderately and highly complex properties eligible for advisory appra…
N.Y. Real Property Tax Law § 1548 Review of county advisory appraisals
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§ 1548. Review of county advisory appraisals. The commissioner shall review upon application by the chief executive officer or assessor of a city or town an advisory appraisal duly made and provided to it by the county pursuant to section fifteen hundred thirty-six of this artic…
N.Y. Real Property Tax Law § 1550 Minimum qualification standards for county directors of real property tax services and appraisal personnel
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§ 1550. Minimum qualification standards for county directors of real property tax services and appraisal personnel. 1. The commissioner shall establish for counties to which this article applies minimum qualification standards for appointments to the position of county director …
N.Y. Real Property Tax Law § 1558 Adoption of local laws
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§ 1558. Adoption of local laws. No "charter law," as such term is defined in section thirty-two of the municipal home rule law, nor local law shall be adopted which is inconsistent with the provisions of this article. No local law adopted pursuant to the provisions of this artic…
N.Y. Real Property Tax Law § 1560 Inconsistent laws inapplicable
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§ 1560. Inconsistent laws inapplicable. Provisions of all general, special, local or other laws which are inconsistent with the provisions of this article shall be inapplicable to counties, cities and towns to which this article applies but if not inconsistent shall apply to suc…
N.Y. Real Property Tax Law § 1562 Local governments to which article applies
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§ 1562. Local governments to which article applies. a. This article shall apply to all counties except counties wholly within a city and all cities and towns in the state except (1) a city with a population of five million or more, (2) a city or town in a county having the power…
N.Y. Real Property Tax Law § 1570 Standards of real property tax administration
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§ 1570. Standards of real property tax administration. 1. For purposes of this article, on or before January first, nineteen hundred seventy-eight, the commissioner shall promulgate rules and regulations establishing minimum standards for a system of real property tax administra…
N.Y. Real Property Tax Law § 1573 State assistance for the maintenance of a system of improved real property tax administration
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§ 1573. State assistance for the maintenance of a system of improved real property tax administration. 1. State assistance shall be paid to an assessing unit or a county assessing on behalf of an assessing unit, upon determination by the commissioner that: (a) the assessing unit…
N.Y. Real Property Tax Law § 1574 Application of article
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§ 1574. Application of article. This article shall apply to all counties, cities and towns in the state.
N.Y. Real Property Tax Law § 1575 Annual report
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§ 1575. Annual report. The commissioner shall submit a comprehensive report to the governor, the president pro tem of the senate and the speaker of the assembly annually beginning March thirty-first, nineteen hundred ninety-seven, concerning the effectiveness of all financial, a…
N.Y. Real Property Tax Law § 1580 Legislative findings
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§ 1580. Legislative findings. The legislature hereby finds that many municipalities now employ electronic data processing equipment in their administration of the real property tax. Most of the statutes which currently govern the preparation of assessment rolls, tax rolls and ta…
N.Y. Real Property Tax Law § 1581 Definitions
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§ 1581. Definitions. For purposes of this article: 1. "Data file" means the compilation of assessment information used in the preparation of assessment rolls, tax rolls, tax bills or any combination thereof, in a system of real property tax administration which employs electroni…
N.Y. Real Property Tax Law § 1582 Form of rolls; delivery
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§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may be prepared by means of electronic data processing, and may be prepared in any form which can be made readily available in legible form. If an assessment roll or tax roll is machine readable only, the office …
N.Y. Real Property Tax Law § 1584 Attachment to rolls
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§ 1584. Attachment to rolls. In any case in which this chapter requires a document to be attached or annexed to an assessment roll or tax roll, and such roll is prepared in machine readable form only, those requirements shall be deemed satisfied if the document is filed at the t…
N.Y. Real Property Tax Law § 1588 Posted tax roll
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§ 1588. Posted tax roll. Notwithstanding any provision of law to the contrary, information regarding date of payment of taxes, the receipt number and related information need not be posted on the tax roll or other printed record of payment if that information is entered into the…
N.Y. Real Property Tax Law § 1590 Data files; retention; submission to commissioner
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§ 1590. Data files; retention; submission to commissioner. 1. (a) A municipal corporation, other than a school district or a village, which prepares assessment rolls by means of electronic data processing, shall annually submit to the commissioner the data files used in the prep…
N.Y. Real Property Tax Law § 1592 Rules and regulations
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§ 1592. Rules and regulations. The commissioner may promulgate rules and regulations necessary to the implementation of this article.
N.Y. Real Property Tax Law § 1594 Application of article
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§ 1594. Application of article. This article shall apply to all municipal corporations.
N.Y. Real Property Tax Law § 1600 Statement of purpose
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§ 1600. Statement of purpose. The purpose of this article is to establish a mechanism by which two or more assessing units may consolidate their assessment functions and thereby provide quality assessment services to all their taxpayers at a reasonable cost.
N.Y. Real Property Tax Law § 1602 Establishment of consolidated assessing units
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§ 1602. Establishment of consolidated assessing units. 1. The governing bodies of two or more assessing units, except villages, are hereby authorized to establish a consolidated assessing unit for the purposes hereinafter stated and in the manner hereinafter provided. 2. A conso…
N.Y. Real Property Tax Law § 1604 Board of directors constituted
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§ 1604. Board of directors constituted. 1. A consolidated assessing unit shall be administered by a board of directors consisting of at least four members, each of whom shall be appointed by the governing body of a constituent municipality. Each constituent municipality shall ha…
N.Y. Real Property Tax Law § 1606 Powers of board of directors
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§ 1606. Powers of board of directors. 1. The board of directors of a consolidated assessing unit shall have the same powers and duties that governing bodies of city and town assessing units have in relation to real property tax administration, including, but not limited to: (a) …
N.Y. Real Property Tax Law § 1608 Adoption of operating budget
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§ 1608. Adoption of operating budget. 1. Each consolidated assessing unit shall adopt an operating budget and submit the same to each constituent municipality no later than September first of each year, or in Westchester county, no later than October first of each year. Such bud…
N.Y. Real Property Tax Law § 1610 Assessor
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§ 1610. Assessor. 1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit. 2. The assessor of a consolidated assessing unit shall have the powers and duties generally applicable to assessors, including, but not limit…
N.Y. Real Property Tax Law § 1612 Board of assessment review
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§ 1612. Board of assessment review. 1. The board of assessment review of a consolidated assessing unit shall have the powers and duties set forth in title one-A of article five of this chapter, subject to the following: (a) The board of directors shall determine the number of me…
N.Y. Real Property Tax Law § 1614 Special procedures applicable to a consolidated assessing unit
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§ 1614. Special procedures applicable to a consolidated assessing unit. 1. Consolidated assessment roll. The assessment roll for a consolidated assessing unit shall be a single assessment roll pertaining to all property in the consolidated assessing unit. Where any provision of …
N.Y. Real Property Tax Law § 1616 Local options not relinquished
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§ 1616. Local options not relinquished. Nothing in this article shall be construed so as to remove from the governing body of a constituent municipality the right to exercise any option which this chapter or any other law confers upon a governing body of a city or town in relati…
N.Y. Real Property Tax Law § 1618 Equalization
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§ 1618. Equalization. 1. The commissioner shall establish equalization rates for a consolidated assessing unit in the manner provided by article twelve of this chapter, except as otherwise provided by this section. 2. Once the first final assessment roll of a consolidated assess…
N.Y. Real Property Tax Law § 1620 Role of commissioner
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§ 1620. Role of commissioner. The commissioner shall facilitate the establishment and operation of a consolidated assessing unit, and shall prepare manuals relating to the procedures and duties of a consolidated assessing unit.
N.Y. Real Property Tax Law § 1622 Dissolution of consolidated assessing unit
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§ 1622. Dissolution of consolidated assessing unit. 1. Any constituent municipality may withdraw from the consolidated assessing unit by local law, provided that such withdrawal shall be effective no sooner than one year after the date on which such local law shall have been fil…
N.Y. Real Property Tax Law § 1624 Construction of article
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§ 1624. Construction of article. 1. The provisions of this article shall be construed liberally, it being the intention of the legislature that the creation of consolidated assessing units should be encouraged. 2. For purposes of any law pertaining to assessment administration o…
N.Y. Real Property Tax Law § 1801 Definitions
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§ 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…
N.Y. Real Property Tax Law § 1802 Classification of real property in a special assessing unit
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§ 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…
N.Y. Real Property Tax Law § 1803 Base proportions and adjusted proportions; determinations
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§ 1803. Base proportions and adjusted proportions; determinations. 1. Base proportion. The legislative body of each special assessing unit shall establish the base proportion for each class and a base proportion for each class for each portion and each town and county special di…
N.Y. Real Property Tax Law § 1803-A Adjusted base proportions; determination
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§ 1803-a. Adjusted base proportions; determination. 1. Current base proportions. (a) For each tax levy based upon an assessment roll completed in nineteen hundred ninety-one and thereafter, the legislative body of each special assessing unit shall compute the current base propor…
N.Y. Real Property Tax Law § 1803-B Allocation of taxes among classes
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§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the levy of taxes on the first assessment roll with a taxable status date occurring on or after December third, nineteen hundred eighty-one, the legislative body of any special assessing unit which is not a city …
N.Y. Real Property Tax Law § 1804 Commissioner certifications
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§ 1804. Commissioner certifications. For the assessment roll completed and filed in the year nineteen hundred eighty-nine and for each roll thereafter, the commissioner shall certify to the chief executive officer and legislative body of each special assessing unit, the class eq…
N.Y. Real Property Tax Law § 1805 Limitation on increases of assessed value of individual parcels
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§ 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…
N.Y. Real Property Tax Law § 1805-A Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i...
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§ 1805-a. Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city having a population of one million or more. 1. Generally. Notwithstanding any provision of any general, special or local la…
N.Y. Real Property Tax Law § 1805-B Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i...
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§ 1805-b. Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a special assessing unit that is not a city. 1. Generally. Notwithstanding any provision of any general, special or local law to t…
N.Y. Real Property Tax Law § 1806 Rules and regulations
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§ 1806. Rules and regulations. The commissioner may prescribe such rules and regulations as may be necessary to implement the provisions of this article.
N.Y. Real Property Tax Law § 1901 Definitions
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§ 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…
N.Y. Real Property Tax Law § 1902 Certification of assessing units
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§ 1902. Certification of assessing units. 1. Whenever an assessing unit other than a special assessing unit or an approved assessing unit which has or has had in effect a local law adopted pursuant to subdivision one of section nineteen hundred three of this article undertakes a…
N.Y. Real Property Tax Law § 1903 Homestead base proportion and non-homestead base proportion
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§ 1903. Homestead base proportion and non-homestead base proportion. 1. Adoption. (a) The governing body of any approved assessing unit except a county may adopt the provisions of this section by local law without referendum provided however, that the local law is enacted no lat…
N.Y. Real Property Tax Law § 1903-A Optional homestead and non-homestead tax rates in eligible split tax districts
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§ 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\…
N.Y. Real Property Tax Law § 1904 Transition assessment
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§ 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…
N.Y. Real Property Tax Law § 1905 Commissioner adjustments for assessment rolls completed prior to nineteen hundred ninety
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§ 1905. Commissioner adjustments for assessment rolls completed prior to nineteen hundred ninety. 1. Certification. (a) Not later than the sixth assessment roll following the first assessment roll for which the same homestead base proportions and non-homestead base proportions a…
N.Y. Real Property Tax Law § 1905-A Commissioner certifications for assessment rolls completed during and after nineteen hundred eighty-nine
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§ 1905-a. Commissioner certifications for assessment rolls completed during and after nineteen hundred eighty-nine. (a) For each approved assessing unit and eligible non-assessing unit village for which the commissioner certified adjusted homestead base proportions and adjusted …
N.Y. Real Property Tax Law § 1906 Rules and regulations
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§ 1906. Rules and regulations. The commissioner may prescribe such rules and regulations as may be necessary to implement the provisions of this article.
N.Y. Real Property Tax Law § 1910 Special deferments and installment payments during the COVID-19 state of emergency
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§ 1910. Special deferments and installment payments during the COVID-19 state of emergency. 1. Notwithstanding any other provision of law to the contrary, applicable to all real property for the duration of the state disaster emergency declared pursuant to Executive Order Number…