Title RPT, Real Property Tax

§ 489-k. Unadjusted local reproduction cost and local reproduction\ncost. 1. The commissioner shall determine the unadjusted local\nreproduction cost for each railroad company in each assessing unit as\nfollows:\n (a) Ascertain in each assessing unit the cost of reproduction new…

§ 489-kk. Tentative determination of railroad ceiling; notice,\ncomplaints and hearing. 1. Each year the commissioner shall make a\ntentative determination of each railroad ceiling. Thereafter, the\ncommissioner shall give notice in writing to each assessing unit and\neach railr…

§ 489-kkkk. Penalties for non-compliance, false statements and\nomissions. 1. The department of finance may deny, reduce, suspend,\nrevoke or terminate any exemption from or abatement or deferral of tax\npayments pursuant to this title whenever (a) a recipient fails to comply\nw…

§ 489-kkkkkk. Participation of minority and women-owned business\nenterprises. A city enacting a local law pursuant to this title may\nprovide for a program to ensure meaningful participation of minority and\nwomen-owned business enterprises in construction work for which an\nap…

§ 489-l. State equalization rate. 1. In determining railroad ceilings,\nthe commissioner shall apply the latest state equalization rate for the\nassessing unit, except that, if a special equalization rate has been\nestablished as provided in subdivision two of this section, such…

§ 489-ll. Final determination of railroad ceiling; certificate. 1.\nAfter the hearing provided for in section four hundred eighty-nine-kk of\nthis title, the state board of real property tax services shall finally\ndetermine the railroad ceiling for the railroad real property of…

§ 489-llll. Participation of minority and women-owned business\nenterprises. A city enacting a local law pursuant to this title may\nprovide for a program to ensure meaningful participation of minority and\nwoman-owned business enterprises in construction work for which an\nappl…

§ 489-m. Railroad real property used for transportation purposes. In\nmaking determinations as to railroad real property which is used for\ntransportation purposes, the commissioner shall consider the manner in\nwhich property is classified as property used for transportation\np…

§ 489-mm. Application of railroad ceiling; computation of exemption.\n1. Upon receipt of a certificate setting forth the railroad ceiling for\na railroad company, the assessor shall compute for his assessing unit\nthe aggregate of the assessed valuations and portions thereof\nat…

§ 489-n. Tentative determination of railroad ceiling; notice,\ncomplaints and hearing. 1. Each year the commissioner shall make a\ntentative determination of each railroad ceiling. Thereafter, the\ncommissioner shall give notice in writing to each assessing unit and\neach railro…

§ 489-nn. Reports to commissioner. 1. Each railroad company shall\nfurnish the commissioner the following:\n (a) A copy of all income, profit and loss and other financial\nstatements filed with the interstate commerce commission or any other\nfederal agency or officer and the co…

§ 489-o. Final determination of railroad ceiling; certificate. 1.\nAfter the hearing provided for in section four hundred eighty-nine-n of\nthis title, the state board of real property tax services shall finally\ndetermine the railroad ceiling for the railroad real property of e…

§ 489-oo. Inspection of accounts and property of railroad companies.\n1. The commissioner or its authorized representative shall have access\nat reasonable times to all accounts and records established and\nmaintained by a railroad company relating to its property used for\ntran…

§ 489-p. Application of railroad ceiling; computation of exemption.\n1. Upon receipt of a certificate setting forth the railroad ceiling for\na railroad company, the assessor shall compute for his assessing unit\nthe aggregate of the assessed valuations and portions thereof\natt…

§ 489-pp. Estimated railroad ceiling. Upon application of a county,\ncity, town, village, school district or special district, the\ncommissioner shall establish estimated railroad ceilings for the\nassessment roll or rolls used thereby. Such estimated railroad ceilings\nmay be u…

§ 489-q. Reports to commissioner. Each railroad company shall furnish\nthe commissioner the following:\n 1. A copy of all income, profit and loss and other financial\nstatements filed with the interstate commerce commission and the\ncommissioner of transportation; and\n 2. Such …

§ 489-qq. Determination of railroad ceilings for certain railroads in\ntransition. Notwithstanding any other provision of this title, railroad\nceilings established during the first five years in which such ceilings\nare made pursuant to this title for railroad real property acq…

§ 489-r. Inspection of accounts and property of railroad companies. 1.\nThe commissioner or its authorized representative shall have access at\nreasonable times to all accounts and records established and maintained\nby a railroad company relating to its property used for transp…

* § 489-rr. Inapplicability of title. The provisions of this title\nshall not apply to any railroad real property of any railroad company\nfor which railroad ceilings were not made in the calendar years nineteen\nhundred seventy-six and nineteen hundred seventy-seven unless such…

§ 489-s. Estimated railroad ceiling. Upon application of a county,\ncity, town, village, school district or special district, the\ncommissioner shall establish estimated railroad ceilings for the\nassessment roll or rolls used thereby. Such estimated railroad ceilings\nmay be us…

§ 489-ss. Inapplicability of title. The provisions of this title shall\nnot apply to railroad real property which is owned by or under the\njurisdiction, supervision or control of either an industrial development\nagency or a municipal corporation.\n

* § 489-t. Inapplicability of title. The provisions of this title\nshall not apply to any railroad real property of any railroad company\nfor which railroad ceilings were not made in the calendar years nineteen\nhundred seventy-six and nineteen hundred seventy-seven unless such\…

§ 489-u. Inapplicability of title. The provisions of this title shall\nnot apply to railroad real property which is owned by or under the\njurisdiction, supervision or control of either an industrial development\nagency or a municipal corporation.\n

§ 489-v. Capital improvements to railroad property. 1. As used in this\nsection:\n (a) "Completed capital project" shall mean a capital project which has\nbeen certified by the commissioner to be completed in accordance with a\ncapital project proposal approved by the commission…

§ 489-w. Railroad ceiling; transitional adjustment. 1. Any reduction\nin a railroad ceiling established pursuant to this title or title two-B\nof this article resulting from amendments to this title or title two-B\nof this article effective in the year two thousand three for ass…

§ 490. Exemption from special ad valorem levies and special\nassessments. Real property exempt from taxation pursuant to subdivision\ntwo of section four hundred, subdivision one of section four hundred\nfour, subdivision one of section four hundred six, sections four hundred\ne…

* § 491. Conservation easement agreement exemption; certain towns. 1.\nApplicability. (a) In a town having a population of not less than eleven\nthousand three hundred and not more than eleven thousand four hundred,\nthat is located in a county having a population of not less th…

* § 491. Conservation easement agreement exemption; certain towns. 1.\nApplicability. A town having a population of not less than twenty-seven\nthousand six hundred and not more than twenty-seven thousand seven\nhundred that is located in a county having a population of not less…

* § 491-a. Conservation easement agreement exemption; certain towns.\n1. Applicability. In a town having a population of not less than\nthirty-two thousand and not more than thirty-five thousand, that is\nlocated in a county having a population of not less than three hundred\nth…

* § 491-a. Conservation easement agreement exemption; certain towns.\n1. Applicability. (a) In a town having a population of not less than\nseven thousand five hundred and not more than seven thousand seven\nhundred, that is located in a county having a population of not less\nt…

* § 491-b. Conservation easement agreement exemption; certain towns.\n1. Applicability. In a town having a population of not less than\nthirty-five thousand and not more than thirty-six thousand, that is\nlocated in a county having a population of not less than three hundred\nth…

* § 491-b. Conservation easement agreement exemption; certain towns.\n1. Applicability. (a) In a town having a population of not less than\nthree thousand two hundred fifty and not more than three thousand four\nhundred fifty, that is located in a county having a population of n…

§ 492. Ascertainment of amount of special assessment in certain\ncases. If a portion of a parcel of real property is subject to taxation\npursuant to section four hundred twenty-a, four hundred twenty-b, four\nhundred twenty-four, four hundred twenty-six, four hundred thirty, fo…

§ 494. Taxation of exempt property upon transfer of title or\npossession in certain instances. 1. The provisions of this section\nshall apply only in a city having a population of one million or more.\n 2. Whenever any person, association or corporation not entitled to an\nexemp…

§ 494-a. Exemption from taxation of property upon transfer of title in\ncertain instances. 1. The provisions of this section shall apply only in\na city having a population of one million or more.\n 2. Whenever any corporation or association entitled to exemption from\ntaxation …

§ 495. Exemption reports. 1. Whenever a county, city, town, village or\nschool district is required to prepare an annual budget, the official\nrequired to prepare a tentative or preliminary version of that budget\nshall annex thereto an exemption report. This report shall be on …

§ 496. Voluntary renunciation of an exemption. 1. A property owner who\nwishes to give up his or her claim to an exemption on one or more\npreceding assessment rolls may renounce the exemption in the manner\nprovided by this section.\n 2. An application to renounce an exemption …

§ 497. Construction of certain local option provisions in exemption\nstatutes. 1. Population restrictions. When an exemption statute makes\none or more options available to municipal corporations having a\npopulation within a specified range, and the governing body of a\nmunicip…

§ 499-a. Definitions. When used in this title, the following terms\nshall mean or include:\n 1. "Abatement base." The lesser of (a) two dollars and fifty cents of\nthe tax liability per square foot or (b) fifty per centum of the tax\nliability per square foot; provided, however,…

§ 499-aa. Definitions. When used in this title, the following terms\nshall mean or include:\n 1. "Abatement base." The lesser of (i) two dollars and fifty cents of\nthe tax liability per square foot or (ii) fifty per centum of the tax\nliability per square foot; provided, howeve…

§ 499-aaa. Definitions. When used in this title, the following terms\nshall have the following meanings:\n 1. "Applicant" shall mean (a) with respect to an eligible building\nheld in the cooperative or condominium form of ownership, the board of\nmanagers of a condominium or the…

§ 499-aaaa. Definitions. When used in this title, the following terms\nshall have the following meanings:\n 1. "Applicant" shall mean (a) with respect to an eligible building\nheld in the cooperative or condominium form of ownership, the board of\nmanagers of a condominium or th…

§ 499-aaaaa. Definitions. When used in this title, the following terms\nshall have the following meanings:\n 1. "Abatement period" means the tax year or tax years in which the\nabatement is applied by the department of finance to the real property\ntax liability of an eligible b…

§ 499-b. Real property tax abatement. 1. Except as provided in\nsubdivision one-a of this section, within a city having a population of\none million or more, eligible buildings containing eligible premises\nshall receive an abatement of real property taxes during the benefit\npe…

§ 499-bb. Real property tax abatement. 1. Except as provided in\nsubdivisions one-a and one-b of this section, within a city having a\npopulation of one million or more, eligible buildings containing\neligible premises shall receive an abatement of real property taxes\nduring th…

§ 499-bbb. Real property tax abatement. An eligible building shall\nreceive an abatement of real property taxes as provided in this title\nand the rules promulgated hereunder.\n 1. (a) The amount of such tax abatement for any tax year commencing on\nor after July first, two thou…

§ 499-bbbb. Real property tax abatement. An eligible building shall\nreceive an abatement of real property taxes as provided in this title\nand the rules promulgated hereunder.\n 1. The amount of such tax abatement shall be as follows:\n (a) if the solar electric generating syst…

§ 499-bbbbb. Real property tax abatement. 1. The department of finance\nshall provide an abatement of real property taxes pursuant to this\nsection to an eligible building in which construction, conversion,\nalteration or improvement that is completed on or after April first, tw…

§ 499-c. Eligibility requirements. 1. No abatement shall be granted\npursuant to this title unless:\n (a) the landlord enters into a lease for eligible premises with a new\ntenant or a renewal tenant and:\n (1) the lease commencement date is within the eligibility period;\n (2) …

§ 499-cc. Eligibility requirements. 1. No abatement shall be granted\npursuant to this title unless:\n (a) the landlord enters into a lease for eligible premises with a new\ntenant or a renewal tenant and:\n (1) the lease commencement date is within the eligibility period;\n (2)…