Title RPT, Real Property Tax

§ 576. Assessment under cooperative agreements. 1. A person may be appointed to and hold the office of assessor in more than one city, town, village or combination thereof pursuant to municipal cooperative agreements entered into in accordance with article five-g of the general …

§ 578. County assistance under cooperative agreements. 1. The legislative bodies of the counties and the governing boards of the cities, towns, villages and school districts or appropriate officers thereof authorized by such legislative body or governing board, as the case may b…

§ 579. Coordinated assessment programs. 1. Establishment of program. Two or more assessing units, except villages, within the same county or adjoining counties may establish a coordinated assessment program, without referendum, by entering into an agreement meeting the criteria …

§ 580. Condominiums. Condominiums shall be assessed in the manner set forth in section three hundred thirty-nine-y of the real property law.

§ 581. Assessment of residential cooperative, condominium and rental\nproperty. 1. (a) Notwithstanding any other provision of law, real\nproperty owned or leased by a cooperative corporation or on a\ncondominium basis shall be assessed for purposes of this chapter at a\nsum not …

§ 581-a. Assessment of residential real property. Notwithstanding any other provision of law, the assessed valuation of real property used for residential rental purposes where at least twenty percent of the residential units are subject to an agreement with a municipality, the …

§ 581-b. Assessment of parcels used for residential purposes and registered as family day care homes. Notwithstanding any inconsistent provision of law, in the assessment of any parcel used for residential purposes and registered as a family day care home pursuant to section thr…

§ 582. Valuation of agricultural structures. Structures used on land used in agricultural production located within an agricultural district and/or on property receiving an agricultural assessment as provided in article twenty-five-AA of the agriculture and markets law shall be …

§ 582-a. Value of lands and structures supporting non-residential water dependent activities. 1. Notwithstanding any other provision of law, real property owned or leased for non-residential water dependent activities shall be assessed for the purposes of this chapter at a sum r…

§ 583. Definitions. As used in this title: 1. "City" means the city of New York. 2. "Tax", "taxes" and "taxation" mean a charge imposed on real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, and any specia…

§ 584. Taxation of watershed conservation easements and watershed agricultural easements. Any watershed conservation easement shall be subject to taxation for all purposes except as hereafter provided. A watershed agricultural easement shall be subject to taxation as provided in…

§ 585. Taxation or exemption of watershed agricultural easements. 1. Any watershed agricultural easement acquired before January first, two thousand eleven shall be exempt from taxation on any assessment roll on which the land subject to the easement qualifies for and receives a…

§ 586. Assessment of watershed conservation easements and watershed\nagricultural easements. 1. Upon acquisition of a watershed conservation\neasement or a watershed agricultural easement, there shall be determined\nan allocation factor applicable to each parcel subject to such …

§ 587. List of watershed conservation easements and watershed agricultural easements. The city shall annually transmit to the commissioner, to the assessors of each assessing unit in which the city has acquired watershed conservation easements and watershed agricultural easement…

§ 588. Payment of taxes on parcels subject to a watershed conservation\neasement or watershed agricultural easement. 1. The city shall pay taxes\nlevied on watershed agricultural easements and watershed conservation\neasements pursuant to the foregoing sections of this title in …

§ 589. Change in allocation factor. 1. At any time after the allocation factor is initially certified to the assessing unit, upon the request of the city or the owner of the parcel burdened by the easement, the commissioner may compute and certify a new allocation factor based o…

§ 589-a. Authority to promulgate rules. In addition to any other authority conferred upon the commissioner by statute, the commissioner is hereby authorized to promulgate rules and mandate the use of forms to implement the provisions of this title.

§ 590. Definitions. 1. "Economic profile" means a net cash flow analysis of a financial summary of an average or typical oil or gas economic unit, based upon average or typical income and expense items pertaining to one or more oil or gas economic units of one or more producers.…

§ 592. Determination of unit of production values. 1. (a) The commissioner shall annually develop one or more economic profiles for gas and one or more economic profiles for oil for use in the determination of unit of production values. The establishment of more than one economi…

* § 593. Oil and gas charges. 1. Each year the state office shall charge producers for the establishment of unit of production values. The amount of such charge to each producer shall be determined according to the following schedules, provided, however, that in no case shall a …

§ 594. Assessment of oil and gas economic units. 1. Oil and gas economic units shall be assessed only in the manner provided in this title. Notwithstanding the provisions of subdivision two of section five hundred two of this article, oil and gas economic units shall be assessed…

§ 595. Reporting to assessors. 1. No less than sixty days before the taxable status date, the assessor shall cause to be sent, by registered or certified mail, a notice to each known producer, setting forth the provisions of this subdivision and stating that producers are requir…

§ 596. Taxable status; judicial review. 1. (a) Notwithstanding the provisions of subdivision one of section three hundred two of this chapter, the value of oil and gas economic units to be assessed pursuant to this title shall be determined according to condition, measured by th…

§ 597. Confidentiality. Information submitted by producers to the commissioner and to assessors pursuant to this title shall not be subject to the provisions of article six of the public officers law (the freedom of information law), and no person shall make known any such infor…

§ 600. Assessment of special franchises by commissioner. 1. The commissioner shall annually determine the assessment of each special franchise subject to assessment in each assessing unit in accordance with the provisions of subdivision four of section three hundred two of this …

§ 602. Information to be furnished to commissioner. 1. It shall be the\nduty of the clerk of an assessing unit, or of a village which has\nenacted a local law as provided in subdivision three of section fourteen\nhundred two of this chapter, within twenty days after a change in …

§ 604. Special franchise reports to commissioner. 1. Every person,\npartnership, association or corporation acquiring a special franchise,\nhereinafter referred to in this article as a special franchise owner,\nshall within thirty days after such acquisition make a written repor…

§ 606. Use of state equalization rates, special equalization rates and\nlevels of assessment in making special franchise assessments. 1. Except\nin a special assessing unit, the commissioner shall apply the nineteen\nhundred fifty-three state equalization rate to any portion of …

§ 607. Adjustment of certain special franchise assessments for changes in the level of assessments on other property. 1. Whenever there has been, as a result of a county-wide revaluation, a net increase of one hundred per cent or more in the level of assessment of locally assess…

§ 608. Tentative special franchise assessments; notice thereof. 1. Upon completion of its inquiry and investigation with respect to the value of a special franchise, the commissioner shall determine the tentative assessment thereof. After determining the tentative assessment of …

§ 610. Complaints. 1. If a special franchise owner or any assessing unit in which a special franchise is situated proposes to complain concerning a special franchise assessment at the hearing of the commissioner, such special franchise owner or assessing unit must serve a writte…

§ 612. Hearing of complaints. The commissioner or a duly authorized representative thereof shall meet at the time and place specified in the notice required by section six hundred eight of this chapter to hear complaints in relation to assessments of special franchises. The prov…

§ 614. Determination of final assessment of special franchises. After receiving the commissioner's report regarding any complaint filed pursuant to section six hundred twelve of this article, the state board of real property tax services shall determine the final assessment of e…

§ 616. Filing of certificates of final assessment of special franchises with assessing units; apportionments. 1. After determining the final assessment of a special franchise, the commissioner shall file a certificate of the amount thereof with the assessors of the assessing uni…

§ 618. Notice of final assessment of special franchises to owners thereof. Upon filing the certificate of the final assessment of a special franchise with an assessing unit, the commissioner shall give written notice to the special franchise owner, which notice shall contain the…

§ 620. Adjustment of special franchise assessments upon change of fiscal year. When the fiscal year of a city or village has been changed pursuant to law, the commissioner shall after a hearing make such adjustments in the assessment of each special franchise subject to assessme…

§ 622. Special franchise assessments subject to all taxes. All taxes and special ad valorem levies for county, city, town, village, school or special district purposes shall be imposed on the final assessment of each special franchise.

§ 624. Tax on special franchise not to affect other taxes. The payment of a tax on a special franchise shall not relieve any special franchise owner from the payment of any organization tax, franchise tax or any tax otherwise imposed by article nine of the tax law or any other p…

§ 626. Deductions allowed against taxes on special franchises. 1. When a tax levied on a special franchise is due in any assessing unit, if the special franchise owner has paid such assessing unit for its exclusive use during the past year under any agreement or statute requirin…

§ 700. Proceeding to review an assessment of real property; preference. 1. A proceeding to review an assessment of real property shall be brought as provided in this article unless otherwise provided by law. Reference in any statute to certiorari proceedings heretofore controlle…

§ 701. 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…

§ 702. Place where and time within which proceeding to be brought. 1. A proceeding to review an assessment of real property under this article shall be brought at a special term of the supreme court in the judicial district in which the assessment to be reviewed was made. 2. Suc…

§ 704. Commencement of proceeding. 1. Any person claiming to be aggrieved by any assessment of real property upon any assessment roll may commence a proceeding under this article by filing a petition described in section seven hundred six of this chapter in the manner set forth …

§ 706. Grounds for review; contents of petition. 1. The grounds for reviewing an assessment shall be that the assessment to be reviewed is excessive, unequal or unlawful, or that real property is misclassified. 2. A proceeding to review an assessment shall be founded upon a peti…

§ 708. Service. 1. Except in a city of over one million population having a tax commission, if the assessment to be reviewed was made by the assessors of an assessing unit, service may be made by delivering three copies of the petition and notice to: (a) the clerk of such assess…

§ 710. Consolidation of proceedings. A justice before whom separate petitions to review assessments of real property are pending may on his own motion consolidate or order to be tried together two or more proceedings where the same grounds of review are asserted and a common que…

§ 712. Answer. 1. The respondent shall serve a verified answer upon the petitioner at least five days prior to the return day unless the time to serve such answer has been extended by the parties or the court for good cause shown; provided, however, that if the respondent fails …

§ 714. Answer in city having a population of one million or more. 1. In a proceeding brought to review an assessment of real property in a city having a population of one million or more, the respondent may serve a verified answer upon the petitioner within twenty days after ser…

§ 716. Admission of percentage of full value at which real property is assessed. 1. Except in a proceeding to review a special franchise assessment, at any time after answer has been served or has been deemed made and not later than twenty days before the trial, the petitioner m…

§ 718. When proceeding deemed abandoned. 1. Where a proceeding is commenced pursuant to this article to review the assessment of a parcel of real property which contains one, two or three family dwelling residential real property, including such dwellings used in part for nonres…