Title RPT, Real Property Tax

§ 1190. Contracts for the sale of delinquent tax liens. 1. (a)\nNotwithstanding any general or special law to the contrary, a tax\ndistrict may enter into a contract to sell some or all of the delinquent\ntax liens held by it to the state of New York municipal bond bank agency\n…

§ 1192. Additional powers of tax districts in connection with the sale\nof delinquent tax liens. 1. Notwithstanding any general or special law\nto the contrary, a contract for the sale of tax liens from a tax\ndistrict to the bond bank or its tax lien entity shall, consistent wi…

§ 1194. Foreclosure of tax lien as in an action to foreclose a\nmortgage. 1. Upon the expiration of the redemption period prescribed by\nlaw, the purchaser of a delinquent tax lien, or its successors or\nassigns, may foreclose the lien as in an action to foreclose a mortgage.\nT…

§ 1194-a. Administration of surplus in connection with tax lien sales.\nReal property tax liens owned by third parties, including those tax\nliens sold pursuant to former title three of article fourteen of this\nchapter or pursuant to a special or local law or charter shall only…

§ 1195. Definitions. In addition to the definitions set forth in\nsection eleven hundred two of this article, for purposes of this title:\n 1. "Former homeowner" means a person or persons who lost title to\nand/or ownership of residential property due to a tax foreclosure.\n 2. …

§ 1196. Determination of existence and amount of surplus. 1. (a)\nWithin forty-five days after the sale of tax-foreclosed property, the\nenforcing officer shall determine whether a surplus is attributable to\nsuch sale and if so, the amount thereof. Subject to the provisions of\…

§ 1197. Claims for surplus. 1. Any person who had any right, title,\ninterest, claim, lien or equity of redemption in or upon a parcel\nimmediately prior to the issuance of the judgment of foreclosure may\nfile a claim with the court having jurisdiction for a share of any\nsurpl…

§ 1200. Studies for establishing state equalization rates. 1. At least\nonce in every three years in all cities and towns, the commissioner\nshall, as part of its procedure for establishing state equalization\nrates pursuant to this article, sample the ratio of assessments to\nm…

§ 1202. Establishment of state equalization rates and class ratios and\nclass equalization rates. 1. (a) Upon final completion of the assessment\nroll of each city, town and village, the commissioner shall inquire into\nand ascertain as near as may be the percentage of full valu…

§ 1204. Tentative state equalization rates, class ratios and class\nequalization rates; notice thereof. 1. Upon completion of its inquiry,\ninvestigation and studies with respect to the establishment of an\nequalization rate for a city, town or village and in the case of special…

§ 1206. Complaints. If any city, town, village, special assessing\nunit, or approved assessing unit or eligible non-assessing unit village\nwhich has adopted the provisions of section nineteen hundred three of\nthis chapter proposes to complain at the hearing of the commissioner…

§ 1208. Hearing of complaints. The commissioner or a duly authorized\nrepresentative thereof shall meet at the time and place specified in the\nnotice required by section twelve hundred four of this chapter to hear\ncomplaints in relation to equalization rates, class ratios or c…

§ 1210. Establishment of final state equalization rates, class ratios\nand class equalization rates. After receiving the commissioner's report\nregarding any complaint filed pursuant to section twelve hundred eight\nof this title, the state board of real property tax services sh…

§ 1211. Confirmation by commissioner of the locally stated level of\nassessment. Notwithstanding the foregoing provisions of this title,\nbefore the commissioner determines a tentative equalization rate for a\ncity, town or village, he or she shall examine the accuracy of the\nl…

§ 1212. Certification of final state equalization rates, class ratios\nand class equalization rates. After establishing the final state\nequalization rate, class ratios and class equalization rates, if\nrequired, for a city, town, village, special assessing unit, or approved\nas…

§ 1214. Establishment of state equalization rates for counties. The\ncommissioner shall annually establish a state equalization rate for each\ncounty in the state and determine the full valuation of taxable real\nproperty therein. The state equalization rate established for any …

§ 1216. Establishment of state equalization rates for supplemental\nassessment rolls for school purposes; computation of full valuation for\nschool districts using supplemental assessment rolls. 1. Where a\nsupplemental assessment roll has been completed, verified and filed\npur…

§ 1218. Review of final determinations of state board of real property\ntax services relating to state equalization rates. A final determination\nof the state board of real property tax services relating to state\nequalization rates may be reviewed by commencing an action in the…

§ 1220. Definitions. When used in this title:\n 1. "Change in level of assessment" means the net percentage increase\nor decrease in the assessed valuation of all taxable real property in an\nassessing unit from one final assessment roll to the next, other than\nincreases or dec…

§ 1221. Computation of change in level of assessment. Upon the receipt\nof an assessor's annual report, filed pursuant to section five hundred\nseventy-five of this chapter, which complies with the rules of the\ncommissioner, the commissioner shall compute the change in level of…

§ 1222. Special equalization rates; state assessments. 1. (a) If the\ncommissioner finds that there has been a material change in level of\nassessment, it shall determine a special equalization rate for purposes\nof the assessment of special franchises and the approval of assess…

§ 1224. Special equalization rates; ceilings or local assessment\nlimitations; alternative veterans exemption. 1. Where the commissioner\nis authorized or directed by law to determine special equalization rates\nor change in level of assessment factors for an assessment ceiling …

§ 1226. Special equalization rates; tax apportionment. 1. If the\ncommissioner finds that there has been a material change in level of\nassessment in a town or city since the last state equalization rate was\nestablished, it shall determine and certify a special equalization rat…

§ 1227. Rates for apportionment purposes; full value adjustments. 1.\nIf a nuclear powered electric generating facility, as defined by section\nfour hundred eighty-five of this chapter, is exempt from taxation for\nall purposes pursuant to section four hundred eighty-five of thi…

§ 1228. Certification of change in level of assessment factors for\ncertain exemptions. Where the commissioner is authorized or directed by\nlaw to certify a change in level of assessment for adjustment by the\nassessor of a maximum taxable assessed value of partially exempt rea…

§ 1230. Special equalization rates for certain school districts. 1.\nThe commissioner shall establish a special equalization rate for each\nschool district enumerated in subdivision three of this section for the\nsole purpose of determining actual valuation pursuant to paragraph…

§ 1250. Definitions. 1. "Last completed assessment roll" shall mean\nthe assessment roll last completed, verified and filed by the assessors\non or before the date upon which the amount to be raised by tax on real\nestate is actually determined.\n 2. "Market value surveys" shall…

§ 1251. Establishment of special equalization ratios. The commissioner\nshall, for a city with a population of one hundred twenty-five thousand\nor more inhabitants, establish annually the ratio of the assessed\nvaluation to the full valuation of taxable real estate on the last\…

§ 1252. Manner by which ratios shall be determined. In determining\nratios pursuant to this article, the commissioner shall, for the last\ncompleted assessment roll and each of the four preceding assessment\nrolls, determine the ratio of assessed valuation to full valuation as o…

§ 1253. Hearing and determination. Not later than twenty days prior to\nthe ensuing fiscal year of each city with a population of one hundred\ntwenty-five thousand or more inhabitants, the state board of real\nproperty tax services shall provide written notice of the determinati…

§ 1254. Use of special equalization ratios. Notwithstanding the\nprovisions of any general or special law, the ratios established in\naccordance with the provisions of this article shall be used in\ncalculating average full valuation of taxable real estate of a city in\ncomputin…

§ 1260. Definitions. For purposes of this article:\n 1. "City school district" shall mean any school district which is\ncoterminous with, or partly within or wholly within a city having less\nthan one hundred twenty-five thousand inhabitants according to the\nlatest federal cens…

§ 1261. Determination of ratios of assessed valuation to full\nvaluation. Notwithstanding any general or special law to the contrary,\nthe commissioner shall annually determine the ratios which the assessed\nvaluations of taxable real estate on the last completed assessment roll…

§ 1262. Manner by which ratios shall be determined. In determining\nratios pursuant to this article, the commissioner shall, for the last\ncompleted assessment rolls and the four preceding assessment rolls,\ndetermine the ratios of assessed valuation to full valuation as of the\…

§ 1263. Notice of determination of tentative ratios and opportunity to\nbe heard. Not later than ninety days prior to the ensuing fiscal year of\nthe city school district, the state board of real property tax services\nshall provide written notice of the determination of tentati…

§ 1264. Certification of final ratios. Upon determination of final\nratios pursuant to this article, the commissioner shall file a\ncertificate with the board of education setting forth the final ratios\nand identifying the assessment rolls for which each is established. A\ndupl…

§ 1300. Definitions. As used in this article:\n 1. The term "city school district" shall mean a school district to\nwhich article fifty-one of the education law is applicable.\n 2. The term "city" shall mean a city (a) which is co-terminous with a\ncity school district or (b) in…

§ 1302. Use of city, town or county assessment roll. 1. For the\npurpose of the levy and collection of school taxes, the valuations of\nreal property shall be ascertained from the latest final assessment roll\nof the city or town; provided, however, that the school authorities o…

§ 1304. Apportionment of assessments. Any person whose real property\nis assessed upon the school tax roll with the real property of another\nperson as one parcel, may apply to the appropriate assessors for an\napportionment of the assessment of such real property. The assessors…

§ 1306. Levy of taxes. 1. Immediately after a tax shall have been\nvoted by a district meeting for a purpose arising during the current\nschool year, the school authorities shall levy it, make out the school\ntax roll therefor and annex thereto a warrant for its collection. Wher…

§ 1306-a. Effect of school tax relief (STAR) exemption upon school\ndistrict taxes; state aid. 1. Levy of taxes; determination of taxes due.\nThe amount of taxes to be levied for any school year shall be determined\nwithout regard to the fact that state aid will be payable pursu…

§ 1308. Property subject to levy. Except as provided in section\nthirteen hundred ten of this chapter, school district taxes shall be\nlevied by the school authorities upon all real property within the\nboundaries of the district which is not by law exempt from such\ntaxation. S…

§ 1312. Tax lien. 1. School taxes shall become a lien as of the date\nand hour of the confirmation or final adoption of the school tax roll by\nthe school authorities. Unpaid interest shall be included in and deemed\npart of the unpaid tax. Such taxes including such unpaid inter…

§ 1314. Equalization in school districts located in more than one city\nor town. 1. (a) When a school district is located in more than one city\nor town, the school authorities thereof may upon their own motion, and\nshall upon the timely written request of three or more persons…

§ 1316. Alternative school tax apportionment. 1. Notwithstanding the\nprovisions of section thirteen hundred fourteen of this article, a\nschool district located in more than one city or town, which includes a\ndesignated large property, as determined by the commissioner of taxa…

§ 1318. Collecting officer's warrant; delivery thereof. 1. The warrant\nof the collecting officer shall be signed by the trustee, or the\ntrustees, or a majority of them, or the board of education or a majority\nthereof. Such warrant shall state the amount of unexpended surplus …

§ 1320. Undertaking of collecting officer. The undertaking or sureties\nof any collecting officer, given for the faithful performance of his\nofficial duties, shall be liable for any moneys received or collected on\nany school tax roll and warrant delivered to such collecting of…

§ 1322. Collecting officer's notice in districts other than city\nschool districts. 1. In each school district other than a city school\ndistrict, upon the receipt of a warrant for the collection of taxes, the\ncollecting officer shall cause a notice to be published in a newspap…

§ 1324. Collecting officer's notice in city school districts. Except\nas otherwise provided in section thirteen hundred twenty-six or section\nthirteen hundred twenty-seven of this chapter, the collecting officer of\na city school district on receipt of a warrant for the collect…

§ 1325. Collecting officer in school district; third party\nnotification notice. 1. The collecting officer shall further enclose\nwith each statement of taxes described in sections one thousand three\nhundred twenty-two and one thousand three hundred twenty-four of this\nchapter…