Title RPT, Real Property Tax

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

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

§ 1194. Foreclosure of tax lien as in an action to foreclose a mortgage. 1. Upon the expiration of the redemption period prescribed by law, the purchaser of a delinquent tax lien, or its successors or assigns, may foreclose the lien as in an action to foreclose a mortgage. The p…

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

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

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

§ 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 once in every three years in all cities and towns, the commissioner shall, as part of its procedure for establishing state equalization rates pursuant to this article, sample the ratio of assessments to marke…

§ 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 equalization rates; notice thereof. 1. Upon completion of its inquiry, investigation and studies with respect to the establishment of an equalization rate for a city, town or village and in the case of special as…

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

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

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

§ 1211. Confirmation by commissioner of the locally stated level of assessment. Notwithstanding the foregoing provisions of this title, before the commissioner determines a tentative equalization rate for a city, town or village, he or she shall examine the accuracy of the local…

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

§ 1214. Establishment of state equalization rates for counties. The commissioner shall annually establish a state equalization rate for each county in the state and determine the full valuation of taxable real property therein. The state equalization rate established for any cou…

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

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

§ 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 of an assessor's annual report, filed pursuant to section five hundred seventy-five of this chapter, which complies with the rules of the commissioner, the commissioner shall compute the change in level of as…

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

§ 1224. Special equalization rates; ceilings or local assessment limitations; alternative veterans exemption. 1. Where the commissioner is authorized or directed by law to determine special equalization rates or change in level of assessment factors for an assessment ceiling or …

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

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

§ 1228. Certification of change in level of assessment factors for certain exemptions. Where the commissioner is authorized or directed by law to certify a change in level of assessment for adjustment by the assessor of a maximum taxable assessed value of partially exempt real p…

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

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

§ 1251. Establishment of special equalization ratios. The commissioner shall, for a city with a population of one hundred twenty-five thousand or more inhabitants, establish annually the ratio of the assessed valuation to the full valuation of taxable real estate on the last com…

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

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

§ 1254. Use of special equalization ratios. Notwithstanding the provisions of any general or special law, the ratios established in accordance with the provisions of this article shall be used in calculating average full valuation of taxable real estate of a city in computing an…

§ 1260. Definitions. For purposes of this article: 1. "City school district" shall mean any school district which is coterminous with, or partly within or wholly within a city having less than one hundred twenty-five thousand inhabitants according to the latest federal census. 2…

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

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

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

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

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

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

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

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

§ 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 thirteen hundred ten of this chapter, school district taxes shall be levied by the school authorities upon all real property within the boundaries of the district which is not by law exempt from such taxation. Such …

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

§ 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 provisions of section thirteen hundred fourteen of this article, a school district located in more than one city or town, which includes a designated large property, as determined by the commissioner of taxatio…

§ 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 of any collecting officer, given for the faithful performance of his official duties, shall be liable for any moneys received or collected on any school tax roll and warrant delivered to such collecting offic…

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

§ 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 notification notice. 1. The collecting officer shall further enclose with each statement of taxes described in sections one thousand three hundred twenty-two and one thousand three hundred twenty-four of this chapter a n…