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 abatement authorized by this title, an application for tax abatement shall be filed with a designated agency no later than the fifteenth of March before the tax year, commencing on the first of July, for which the ta…

§ 499-d. Application for certificate of abatement. 1. Application for a certificate of abatement may be made on or after April first, nineteen hundred ninety-five and until sixty days after the end of the eligibility period, and shall be filed with the department of finance. No …

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

§ 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 authorized by this title requires that an owner whose application for tax abatement has been approved: 1. complies with all applicable provisions of law, including but not limited to, the local health, building …

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

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

§ 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 provision of law to the contrary, the department of finance shall revoke, in whole or in part, any tax abatement granted pursuant to this title whenever a designated agency has determined and notified such departme…

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

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

§ 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 finance shall have, in addition to any other functions, powers and duties that have been or may be conferred on it by law, the following functions, powers and duties to be exercised in accordance with this title: …

§ 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 judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of finance, any officer or employee of the department of finance, the president or a commissioner or employee of the tax comm…

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

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

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

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

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

* § 499-llll. Local public utility mass real property value. The commissioner shall compute the local public utility mass real property value as follows: 1. The local reproduction cost of the public utility mass real property of each public utility mass real property owner in ev…

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

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

* § 499-oooo. Tentative determination of assessment ceiling; notice, complaints and hearing. 1. Each year the commissioner shall make a tentative determination of an assessment ceiling for all local public utility mass real property. Thereafter, the commissioner shall give notic…

* § 499-pppp. Final determination of assessment ceiling; certificate. 1. After the hearing provided in section four hundred ninety-nine-oooo of this title, the commissioner shall finally determine the assessment ceiling for the local public utility mass real property of each loc…

* § 499-qqqq. Application of assessment ceiling; computation of exemption. 1. Upon receipt of a certificate setting forth the final certified assessment ceiling for local public utility mass real property, the assessor shall compare the assessed valuations attributable to the lo…

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

* § 499-ssss. Inspection of accounts and property of public utilities. 1. The commissioner shall, upon reasonable prior notice, have access at reasonable times to reasonable disclosure of accounts and records established and maintained by a local public utility mass real propert…

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

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

§ 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 rules and regulations for the preparation and use of the assessment roll and shall advise with and instruct assessors and other officers as to their duties with respect thereto. The assessors shall prepare th…

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

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

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

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

§ 510-a. Notice to property owners of changes in the taxable status of their property. 1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns, counties, and cities, having power to determine the taxable status of property f…

§ 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 May, or such other date as is established by city charter, county charter, county tax act or other special law, and so many days thereafter as the board of assessment review deems necessary, such board shall mee…

§ 514. Verification of final assessment roll. When the tentative assessment roll has been changed after the hearing and determination of all complaints as provided in title one-A of this article, the assessor, or if the final assessment roll was prepared by a board of assessors,…

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