Title RPT, Real Property Tax

§ 518. Change in tax billing address. Where the assessor receives a\nreport of a transfer occurring after the taxable status date, or is\notherwise notified of a change in tax billing address, the assessor\nshall enter the new tax billing address on the data file, as that term\n…

§ 520. Assessment and taxation of exempt property upon transfer of\ntitle. 1. Whenever any person, association or corporation not otherwise\nentitled to an exemption from taxation acquires title to real property\nwhich is exempt, in whole or in part, from taxation, such property…

§ 522. Definitions. When used in this title:\n 1. "Approved assessing unit" shall mean an assessing unit certified by\nthe commissioner, pursuant to section nineteen hundred two of this\nchapter, as having completed a revaluation which is in conformance with\nthe commissioner's …

§ 523. Board of assessment review. 1. (a) In each local government\nthere shall be a board of assessment review. In each village, except a\nvillage which has enacted a local law as provided in subdivision three\nof section fourteen hundred two of this chapter, there may be a boa…

§ 523-a. Temporary members of boards of assessment review;\nadministrative hearing panels. 1. The legislative body of any local\ngovernment or village may, in any year it deems necessary, appoint\ntemporary members to the board of assessment review to serve on\nadministrative he…

§ 523-b. Assessment review commission. 1. The county of Nassau acting\nthrough its local legislative body is hereby authorized and empowered to\nadopt the following as an alternative to section five hundred\ntwenty-three of this title.\n 2. (a) There shall be an assessment revie…

§ 524. Complaints with respect to assessments. 1. Complaints with\nrespect to assessments may be filed with the assessor at any time prior\nto the hearing of the board of assessment review or with the board of\nassessment review at such hearing, but may not be filed with the boa…

§ 525. Hearing and determination of complaints and ratification of\nassessment stipulations. 1. The board of assessment review shall fix the\nplace or places for the hearing of complaints in relation to assessments\nand fix the hours of such hearing, which hours shall be for a p…

§ 526. Assessor's responsibilities. 1. The notice of completion of the\ntentative assessment roll, published pursuant to section five hundred\nsix of this chapter, shall state that the assessors have completed the\ntentative assessment roll, that a copy thereof has been left wit…

§ 527. Failure to meet for purpose of hearing complaints and ratifying\nstipulated assessments. 1. If the board of assessment review of any\nassessing unit fails to meet for the purpose of hearing complaints or\nstipulations in relation to assessments on the day specified by law…

§ 528. Application of title. 1. No "charter law," as such term is\ndefined in section thirty-two of the municipal home rule law, nor local\nlaw shall be adopted which is inconsistent with the provisions of this\ntitle.\n 2. Provisions of all general, special, local or other laws…

§ 530. Construction of terms. As used in this title:\n 1. "Taxes" and "taxation" shall include special ad valorem levies.\n 2. "Lands" and "state lands" shall, include conservation easements\ncreated pursuant to title three of article forty-nine of the\nenvironmental conservatio…

§ 532. Certain state lands subject to taxation for all purposes. The\nfollowing state lands shall be subject to taxation for all purposes:\n (a) All wild or forest lands owned by the state within the forest\npreserve;\n (b) All wild or forest lands owned by the state in the town…

§ 533. Certain conservation easements created pursuant to title three\nof article forty-nine of the environmental conservation law hereafter\nacquired by the state within the Adirondack or Catskill parks, as those\nareas are defined in such law and lands within the watershed of …

§ 534. Certain state lands subject to taxation for all purposes except\ncounty purposes. 1. Lands owned by the state acquired for reforestation\npurposes pursuant to section 9-0501 of the environmental conservation\nlaw shall be subject to taxation for all purposes except county…

§ 536. Certain state lands subject to taxation for school purposes\nonly. 1. The following state lands shall be subject to taxation for\nschool purposes:\n (a) Lands owned by the state, exclusive of the improvements erected\nthereon by the state, situate in the following school …

§ 538. Time of acquisition of lands. Lands described in sections\nfive hundred thirty-two, five hundred thirty-four and five hundred\nthirty-six of this chapter heretofore or hereafter acquired by the state\nshall be subject to taxation as provided in such sections.\n

§ 540. List to be supplied by commissioner. The commissioner shall\nannually transmit to the assessors of each assessing unit containing\nstate lands subject to taxation, and to town or county assessors, who\nprepare a copy of the applicable part of the town or county assessment…

§ 542. Assessment of state lands; approval thereof. 1. a. Except as\nprovided in paragraph b of this subdivision, state lands subject to\ntaxation shall be valued as if privately owned and assessed by\nmultiplying the value of the lands by the latest state equalization rate\nest…

§ 543. Assessment of conservation easements. 1. Upon acquisition of a\nconservation easement subject to taxation pursuant to this title and for\ncommon law easements acquired by the state in the Adirondack or Catskill\nparks and subject to taxation, the commissioner of environme…

§ 544. Payment of taxes by state. 1. The comptroller shall pay taxes\nlevied on lands of the state in each county pursuant to the foregoing\nsections of this title, out of moneys appropriated by the legislature\ntherefor, to the county treasurer for appropriate distribution upon…

§ 545. State aid; state-owned lands. 1. Whenever the state or an\nagency of the state acquires real property which becomes exempt as a\nresult of such acquisition and which constitutes two per cent or more of\nthe total taxable assessed valuation of the latest preceding assessme…

§ 545-a. State aid; certain lands in Suffolk county. 1. State aid\nshall be payable to any tax district, as defined in subdivision five of\nthis section when on any assessment roll the taxable assessed valuation\nin such district is reduced by a taking of previously taxable prop…

§ 546. State aid; loss of certain public utility property. 1. State\naid shall be payable to any tax district, as defined in subdivision\nseven of this section, when on any assessment roll the taxable assessed\nvaluation in such district is decreased in any year by an amount equ…

§ 547. Annual report. On or before January fifteenth the comptroller,\nin consultation with the board of real property services and other\nagencies as may be appropriate, shall submit to the governor and the\nlegislature an annual accounting of state aid, taxes and assessments\n…

§ 550. Definitions. When used in this title:\n 1. "Assessment roll" means the assessment roll as it exists from the\ntime of its tentative completion to the time of the annexation of a\nwarrant for the collection of taxes.\n 2. "Clerical error" means:\n (a) an incorrect entry of…

§ 551. Entry by assessor of omitted real property on current\nassessment roll. 1. The assessor of any assessing unit, upon his own\nmotion or upon the application of any taxpayer therein, shall enter on\nthe assessment roll of the current year, prior to the tentative\ncompletion…

§ 551-a. Failure to extend tax. 1. Where it is made to appear to a\ncollecting officer that a tax, which has been levied by or on behalf of\na municipal corporation or special district, has not been extended\nagainst the final assessment of a parcel entered on a tax roll of the\…

§ 552. Correction of errors on tentative assessment rolls. 1. Clerical\nerrors, unlawful entries and errors in essential fact on tentative\nassessment rolls may be corrected in accordance with the provisions of\nthis section.\n 2. (a) Where it is made to appear to the assessor t…

§ 553. Correction of final assessment rolls. 1. An assessor shall\nexecute and transmit a petition to the board of assessment review, as\nprescribed by subdivision two of this section, for correction of any of\nthe following errors:\n (a) a clerical error on the assessment roll …

§ 554. Correction of errors on tax rolls. 1. The appropriate tax\nlevying body may correct a clerical error, an unlawful entry, or an\nerror in essential fact other than an error in essential fact as defined\nin paragraph (d) of subdivision three of section five hundred fifty of…

§ 555. Changes in descriptions of real property on final assessment\nrolls. The tax levying body of each municipal corporation other than a\nschool district shall examine any final assessment roll properly before\nsuch body for its action, confirmation or review and shall make s…

§ 556. Refunds and credits of taxes. 1. (a) Pursuant to the provisions\nof this section, an appropriate tax levying body may refund to any\nperson the amount of any tax paid by him or her, or portion thereof, as\nthe case may be, or may provide a credit against an outstanding ta…

§ 556-b. Correction of certain errors, substantial in number and\nidentical in nature. 1. If the same clerical error as defined in\nparagraph (b), paragraph (d) or paragraph (e) of subdivision two of\nsection five hundred fifty of this title, or the same unlawful entry as\ndefin…

§ 557. Cancellations and rejections of certain delinquent taxes\nreturned to county treasurer. 1. Where it appears, after the return to\nthe county treasurer of unpaid taxes, that any taxable property in any\ncity or town has been assessed in duplicate for any year or years, if …

§ 558. Cancellation of void taxes. 1. The county legislature of any\ncounty shall direct the cancellation of any unpaid tax levied or imposed\nby such county against property of the state or the United States where\nit is determined that the lien of such tax cannot be enforced. …

§ 559. Application of title. 1. No "charter law," as such term is\ndefined in section thirty-two of the municipal home rule law, nor local\nlaw shall be adopted which is inconsistent with the provisions of this\ntitle.\n 2. Provisions of all general, special, local or other laws…

§ 560. Abandoned subdivisions. 1. Whenever more than five years has\nelapsed after the subdivision of any tract of land into lots, plots or\nsites, with or without proposed streets, the owner of such tract or any\npart thereof composed of two or more contiguous lots may, by an\n…

§ 561. Payments in lieu of taxes; change of assessment; effective\ndate. Notwithstanding any other provision of law, for any payment in\nlieu of taxes agreement entered into on or after the effective date of\nthis section, when the assessment of a property making payments in lie…

§ 561-a. Payments in lieu of taxes; change of assessment; notice.\nNotwithstanding any other provision of law, any person, firm,\npartnership, corporation, limited liability company or any other\nbusiness entity which makes payments in lieu of taxes to any agency,\ncounty, town,…

§ 562. Certain property used or occupied by a railroad.\nNotwithstanding the provisions of this chapter or any other law, real\nproperty used or occupied by a railroad for purposes of railroad\noperation, title to which is in the state of New York or in any\nmunicipal corporatio…

§ 563. Real property used to store spent nuclear fuel. Notwithstanding\nany other provision of law, real property, as defined in paragraph (j)\nof subdivision twelve of section one hundred two of this chapter, shall\nbe assessable.\n

§ 564. Privately-owned improvements on state lands. 1. Improvements\nnot owned by the state, but situate on land owned by the state, shall be\nassessed and taxed in the name of the owners thereof.\n 2. Interests granted pursuant to subdivision four-a of section three\nof the pub…

§ 566. Dams and reservoirs. 1. Dam sites, dams, reservoirs and\nflowage lands, including the right or privilege in connection therewith\nand the capacity thereof to impound, store or provide water for power\npurposes, shall be assessed in the assessing unit in which they are\nsi…

§ 570. Advisory valuations of utility real property. Upon the written\nrequest of the assessors of any city, town or village having a\npopulation of less than ten thousand according to the latest federal\ncensus and an assessed valuation of less than ten million dollars, the\nco…

§ 572. Employment of experts in connection with assessments of real\nproperty. The governing body of any county, city, town or village may\nemploy experts to appraise the value of real property therein for the\nassistance of the assessors in the assessment of real property and t…

§ 574. Information to be furnished by recording officers and\nassessors. 1. On or before the fifteenth day of each month, the county\nrecording officer or such other officer or agency as may be designated\nby the county legislative body shall furnish to the assessors of each\nas…

§ 575. Assessor's annual reports. The assessor shall annually file\nwith the commissioner reports which shall include information relating\nto changes in levels of assessed valuation, changes in the condition and\nownership of real property and other information as the commissio…

§ 575-a. Electric generating facility annual reports. 1. Every\ncorporation, company, association, joint stock association, partnership\nand person, their lessees, trustees or receivers appointed by any court\nwhatsoever, owning, operating or managing any electric generating\nfa…

§ 575-b. Solar or wind energy systems. 1. The assessed value for solar\nor wind energy systems, as defined in section four hundred eighty-seven\nof this chapter, shall be determined by a discounted cash flow approach\nthat includes:\n (a) An appraisal model identified and publis…