Title RPT, Real Property Tax

§ 499-ccc. Application for tax abatement. 1. To obtain a tax abatement\npursuant to this title, an applicant must file an application for tax\nabatement, which may be filed on or after January first, two thousand\nnine, and on or before March fifteenth, two thousand thirty.\n 2.…

§ 499-cccc. Application for tax abatement. 1. To obtain a tax\nabatement pursuant to this title, an applicant must file an application\nfor tax abatement, which may be filed on or after January first, two\nthousand nine, and on or before January first, two thousand thirty-six.\n…

§ 499-ccccc. Application for tax abatement. 1. To obtain a tax\nabatement authorized by this title, an application for tax abatement\nshall be filed with a designated agency no later than the fifteenth of\nMarch before the tax year, commencing on the first of July, for which\nth…

§ 499-d. Application for certificate of abatement. 1. Application for\na certificate of abatement may be made on or after April first, nineteen\nhundred ninety-five and until sixty days after the end of the\neligibility period, and shall be filed with the department of finance.\…

§ 499-dd. Application for certificate of abatement. 1. Application for\na certificate of abatement may be made on or after April first, nineteen\nhundred ninety-five and until sixty days after the end of the\neligibility period, provided, however, that application for a\ncertifi…

§ 499-ddd. Continuing requirements. The tax abatement shall be\nconditioned upon:\n 1. continuing compliance during the compliance period with all\napplicable provisions of law, including without limitation the local\nconstruction and fire codes, maintaining the green roof in su…

§ 499-dddd. Continuing requirements. The tax abatement shall be\nconditioned upon:\n 1. continuing compliance during the compliance period with all\napplicable provisions of law, including without limitation the local\nconstruction and fire codes, maintaining the solar electric …

§ 499-ddddd. Continuing requirements. Granting of the tax abatement\nauthorized by this title requires that an owner whose application for\ntax abatement has been approved:\n 1. complies with all applicable provisions of law, including but not\nlimited to, the local health, buil…

§ 499-e. Enforcement and administration. The department of finance\nshall have, in addition to any other functions, powers and duties which\nhave been or may be conferred on it by law, the following functions,\npowers and duties:\n 1. To receive and review applications for certi…

§ 499-ee. Enforcement and administration. The department of finance\nshall have, in addition to any other functions, powers and duties which\nhave been or may be conferred on it by law, the following functions,\npowers and duties:\n 1. To receive and review applications for cert…

§ 499-eee. Revocation of tax abatement. 1. The department of finance\nshall revoke, in whole or in part, any tax abatement granted pursuant to\nthis title whenever a designated agency has determined and notified the\ndepartment of finance that:\n (a) an applicant has failed to c…

§ 499-eeee. Revocation of tax abatement. 1. The department of finance\nshall revoke, in whole or in part, any tax abatement granted pursuant to\nthis title whenever a designated agency has determined and notified the\ndepartment of finance that:\n (a) an applicant has failed to …

§ 499-eeeee. Revocation of tax abatement. 1. Notwithstanding any\nprovision of law to the contrary, the department of finance shall\nrevoke, in whole or in part, any tax abatement granted pursuant to this\ntitle whenever a designated agency has determined and notified such\ndepa…

§ 499-f. Reporting requirements; revocation of abatements. 1. For\nthe duration of the applicant's benefit period, the applicant shall file\nannually with the department of finance, on or before July first of each\nyear, a certificate of continuing eligibility confirming that th…

§ 499-ff. Reporting requirements; revocation of abatements. 1. For the\nduration of the applicant's benefit period, the applicant shall file\nannually with the department of finance, on or before July first of each\nyear, a certificate of continuing eligibility confirming that t…

§ 499-fff. Enforcement and administration. 1. The department of\nfinance shall have, in addition to any other functions, powers and\nduties that have been or may be conferred on it by law, the following\nfunctions, powers and duties to be exercised in accordance with this\ntitle…

§ 499-ffff. Enforcement and administration. 1. The department of\nfinance shall have, in addition to any other functions, powers and\nduties that have been or may be conferred on it by law, the following\nfunctions, powers and duties to be exercised in accordance with this\ntitl…

§ 499-fffff. Enforcement and administration. 1. The department of\nfinance shall have, in addition to any other functions, powers and\nduties that have been or may be conferred on it by law, the following\nfunctions, powers and duties to be exercised in accordance with this\ntit…

§ 499-g. Tax lien; interest and penalty. All taxes, with interest,\nrequired to be paid retroactively pursuant to this title shall\nconstitute a tax lien as of the date it is determined such taxes and\ninterest are owed. All interest shall be calculated from the date the\ntaxes …

§ 499-gg. Tax lien; interest and penalty. All taxes, with interest,\nrequired to be paid retroactively pursuant to this title shall\nconstitute a tax lien as of the date it is determined such taxes and\ninterest are owed. All interest shall be calculated from the date the\ntaxes…

§ 499-ggg. Tax lien and interest. All taxes, with interest, required\nto be paid retroactively pursuant to this title shall constitute a tax\nlien as of the date it is determined such taxes and interest are owed.\nAll interest shall be calculated from the date the taxes would ha…

§ 499-gggg. Tax lien and interest. All taxes, with interest, required\nto be paid retroactively pursuant to this title shall constitute a tax\nlien as of the date it is determined such taxes and interest are owed.\nAll interest shall be calculated from the date the taxes would h…

§ 499-h. Confidentiality. 1. Except in accordance with a proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe commissioner of finance, any officer or employee of the department\nof finance, the president or a commissioner or employee of the tax\n…

§ 499-hh. Confidentiality. 1. Except in accordance with a proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe commissioner of finance, any officer or employee of the department\nof finance, the president or a commissioner or employee of the tax\…

* § 499-hhhh. Definitions. When used in this title:\n 1. "Local public utility mass real property" means public utility mass\nreal property that is located in a particular town, village, city or\ncounty assessing unit and under the same ownership.\n 2. "Local assessing jurisdict…

* § 499-iiii. Annual fee. Any costs and expenses incurred by the\ncommissioner in the establishment of assessment ceilings for local\npublic utility mass real property shall be paid from the collection of\nan annual charge upon the owners of local public utility mass real\nprope…

* § 499-jjjj. Assessment of local public utility mass real property.\nSubject to the provisions of section four hundred ninety-nine-qqqq of\nthis title, the assessor in each city, town and village, and in each\ncounty having a county department of assessment, shall annually asse…

* § 499-kkkk. Assessment ceiling. 1. To determine the extent to which\nlocal public utility mass real property shall be exempt under this\ntitle, an assessment ceiling for the local public utility mass real\nproperty shall be established annually by the commissioner as follows:\…

* § 499-llll. Local public utility mass real property value. The\ncommissioner shall compute the local public utility mass real property\nvalue as follows:\n 1. The local reproduction cost of the public utility mass real\nproperty of each public utility mass real property owner …

* § 499-mmmm. Equitable ratio of assessment. The commissioner and any\nassessing authority shall be prohibited from assessing local public\nutility mass real property at a value that has a higher ratio to the\nfull value of the local public utility mass real property than the ra…

* § 499-nnnn. Equalization rate. In determining assessment ceilings,\nthe commissioner shall apply the final state equalization rate used for\nthe local assessing jurisdiction on the assessment roll for the year\nimmediately preceding the year in which the assessment ceiling is …

* § 499-oooo. Tentative determination of assessment ceiling; notice,\ncomplaints and hearing. 1. Each year the commissioner shall make a\ntentative determination of an assessment ceiling for all local public\nutility mass real property. Thereafter, the commissioner shall give\nn…

* § 499-pppp. Final determination of assessment ceiling; certificate.\n1. After the hearing provided in section four hundred ninety-nine-oooo\nof this title, the commissioner shall finally determine the assessment\nceiling for the local public utility mass real property of each …

* § 499-qqqq. Application of assessment ceiling; computation of\nexemption. 1. Upon receipt of a certificate setting forth the final\ncertified assessment ceiling for local public utility mass real\nproperty, the assessor shall compare the assessed valuations\nattributable to th…

* § 499-rrrr. Reports to commissioner. 1. The commissioner may require\nfrom an owner of a local public utility mass real property an annual\nreport that shall include such information and data that is prescribed\nin regulation by the commissioner and is reasonable and necessari…

* § 499-ssss. Inspection of accounts and property of public utilities.\n1. The commissioner shall, upon reasonable prior notice, have access at\nreasonable times to reasonable disclosure of accounts and records\nestablished and maintained by a local public utility mass real prop…

§ 500. Ascertainment of facts for assessment. 1. The assessors in each\ncity and town shall maintain an inventory of all the real property\nlocated therein including the names of the owners thereof and complete\nan annual update thereto on or before the first day of March. The\n…

§ 501. Examination of assessment inventory and valuation data. 1. Upon\nascertainment of real property as required by section five hundred of\nthis title, the assessor shall forthwith cause a notice, the contents of\nwhich are set forth in subdivision two of this section, to be …

§ 502. Form of assessment roll. 1. The form of the assessment roll\nshall be prescribed or approved by the commissioner, in accordance with\nthe requirements contained in this section.\n 2. Provision shall be made with respect to each separately assessed\nparcel of real property…

§ 503. Tax maps. 1. (a) Each county, except a county wholly within a\ncity, shall prepare and maintain in current condition for each city and\ntown therein a tax map approved by the commissioner. Copies of such maps\nshall be supplied to each city, town and village in accordance…

§ 504. Preparation of assessment roll. 1. The commissioner shall adopt\nrules and regulations for the preparation and use of the assessment roll\nand shall advise with and instruct assessors and other officers as to\ntheir duties with respect thereto. The assessors shall prepare…

§ 505. Verification of tentative assessment roll. 1. When the\ntentative assessment roll has been prepared, the assessor, or if such\nroll was prepared by a board of assessors, at least a majority of such\nboard of assessors, shall severally appear before any officer of the\ncou…

§ 506. Tentative assessment roll; notice of completion. 1. On or\nbefore the first day of May, the assessor or assessors of each city and\ntown shall complete the tentative assessment roll and make out a copy\nthereof to be filed with one of their number or, if the assessors so\…

§ 508. Information to be supplied to non-residents. 1. No later than\nfifteen days prior to the date required by law for completion and filing\nof the tentative assessment roll, any person or corporation, who or\nwhich owns or has an interest in real property in a city or town a…

§ 510. Notice of increased assessments in towns, cities and certain\ncounties. 1. Notwithstanding the provisions of any general, special or\nlocal law to the contrary, the assessors in towns, cities and counties\nhaving power to assess property for tax purposes shall not sooner …

§ 510-a. Notice to property owners of changes in the taxable status of\ntheir property. 1. Notwithstanding the provisions of any general,\nspecial or local law to the contrary, the assessors in towns, counties,\nand cities, having power to determine the taxable status of propert…

§ 511. Assessment disclosure; notice and meetings. 1. In the year of a\nrevaluation or update of assessments, if the state equalization rate for\nthe immediately preceding assessment roll was less than eighty-five, the\nassessor shall, and in any other year may, not later than s…

§ 512. Hearing of complaints. 1. Beginning on the fourth Tuesday of\nMay, or such other date as is established by city charter, county\ncharter, county tax act or other special law, and so many days\nthereafter as the board of assessment review deems necessary, such board\nshall…

§ 514. Verification of final assessment roll. When the tentative\nassessment roll has been changed after the hearing and determination of\nall complaints as provided in title one-A of this article, the assessor,\nor if the final assessment roll was prepared by a board of assesso…

§ 516. Filing of final assessment roll; notice of completion. 1. On or\nbefore the first day of July, the assessor or assessors shall complete\nthe final assessment roll, deliver the original to the clerk of the\ncounty legislative body, and prepare and file a certified copy in …