Title RPT, Real Property Tax

§ 518. Change in tax billing address. Where the assessor receives a report of a transfer occurring after the taxable status date, or is otherwise notified of a change in tax billing address, the assessor shall enter the new tax billing address on the data file, as that term is d…

§ 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: 1. "Approved assessing unit" shall mean an assessing unit certified by the commissioner, pursuant to section nineteen hundred two of this chapter, as having completed a revaluation which is in conformance with the commissioner's rules…

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

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

§ 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 respect to assessments may be filed with the assessor at any time prior to the hearing of the board of assessment review or with the board of assessment review at such hearing, but may not be filed with the board …

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

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

§ 527. Failure to meet for purpose of hearing complaints and ratifying stipulated assessments. 1. If the board of assessment review of any assessing unit fails to meet for the purpose of hearing complaints or stipulations in relation to assessments on the day specified by law, t…

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

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

§ 532. Certain state lands subject to taxation for all purposes. The following state lands shall be subject to taxation for all purposes: (a) All wild or forest lands owned by the state within the forest preserve; (b) All wild or forest lands owned by the state in the towns of A…

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

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

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

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

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

§ 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 levied on lands of the state in each county pursuant to the foregoing sections of this title, out of moneys appropriated by the legislature therefor, to the county treasurer for appropriate distribution upon su…

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

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

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

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

§ 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 errors, unlawful entries and errors in essential fact on tentative assessment rolls may be corrected in accordance with the provisions of this section. 2. (a) Where it is made to appear to the assessor that a…

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

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

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

§ 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 identical in nature. 1. If the same clerical error as defined in paragraph (b), paragraph (d) or paragraph (e) of subdivision two of section five hundred fifty of this title, or the same unlawful entry as defined i…

§ 557. Cancellations and rejections of certain delinquent taxes returned to county treasurer. 1. Where it appears, after the return to the county treasurer of unpaid taxes, that any taxable property in any city or town has been assessed in duplicate for any year or years, if no …

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

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

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

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

§ 561-a. Payments in lieu of taxes; change of assessment; notice. Notwithstanding any other provision of law, any person, firm, partnership, corporation, limited liability company or any other business entity which makes payments in lieu of taxes to any agency, county, town, vil…

§ 562. Certain property used or occupied by a railroad. Notwithstanding the provisions of this chapter or any other law, real property used or occupied by a railroad for purposes of railroad operation, title to which is in the state of New York or in any municipal corporation th…

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

§ 564. Privately-owned improvements on state lands. 1. Improvements not owned by the state, but situate on land owned by the state, shall be assessed and taxed in the name of the owners thereof. 2. Interests granted pursuant to subdivision four-a of section three of the public l…

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

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

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

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

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

§ 575-a. Electric generating facility annual reports. 1. Every corporation, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, owning, operating or managing any electric generating facili…

§ 575-b. Solar or wind energy systems. 1. The assessed value for solar or wind energy systems, as defined in section four hundred eighty-seven of this chapter, shall be determined by a discounted cash flow approach that includes: (a) An appraisal model identified and published b…