Title RPT, Real Property Tax

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

§ 578. County assistance under cooperative agreements. 1. The\nlegislative bodies of the counties and the governing boards of the\ncities, towns, villages and school districts or appropriate officers\nthereof authorized by such legislative body or governing board, as the\ncase m…

§ 579. Coordinated assessment programs. 1. Establishment of program.\nTwo or more assessing units, except villages, within the same county or\nadjoining counties may establish a coordinated assessment program,\nwithout referendum, by entering into an agreement meeting the criter…

§ 580. Condominiums. Condominiums shall be assessed in the manner\nset forth in section three hundred thirty-nine-y of the real property\nlaw.\n

§ 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\nother provision of law, the assessed valuation of real property used for\nresidential rental purposes where at least twenty percent of the\nresidential units are subject to an agreement with a municipality, t…

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

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

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

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

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

§ 585. Taxation or exemption of watershed agricultural easements. 1.\nAny watershed agricultural easement acquired before January first, two\nthousand eleven shall be exempt from taxation on any assessment roll on\nwhich the land subject to the easement qualifies for and receive…

§ 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\nagricultural easements. The city shall annually transmit to the\ncommissioner, to the assessors of each assessing unit in which the city\nhas acquired watershed conservation easements and watershed agricultural\nease…

§ 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\nallocation factor is initially certified to the assessing unit, upon the\nrequest of the city or the owner of the parcel burdened by the easement,\nthe commissioner may compute and certify a new allocation factor base…

§ 589-a. Authority to promulgate rules. In addition to any other\nauthority conferred upon the commissioner by statute, the commissioner\nis hereby authorized to promulgate rules and mandate the use of forms to\nimplement the provisions of this title.\n

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

§ 592. Determination of unit of production values. 1. (a) The\ncommissioner shall annually develop one or more economic profiles for\ngas and one or more economic profiles for oil for use in the\ndetermination of unit of production values. The establishment of more\nthan one eco…

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

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

§ 595. Reporting to assessors. 1. No less than sixty days before the\ntaxable status date, the assessor shall cause to be sent, by registered\nor certified mail, a notice to each known producer, setting forth the\nprovisions of this subdivision and stating that producers are req…

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

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

§ 600. Assessment of special franchises by commissioner. 1. The\ncommissioner shall annually determine the assessment of each special\nfranchise subject to assessment in each assessing unit in accordance\nwith the provisions of subdivision four of section three hundred two of\nt…

§ 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\nin the level of assessments on other property. 1. Whenever there has\nbeen, as a result of a county-wide revaluation, a net increase of one\nhundred per cent or more in the level of assessment of locally ass…

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

§ 610. Complaints. 1. If a special franchise owner or any assessing\nunit in which a special franchise is situated proposes to complain\nconcerning a special franchise assessment at the hearing of the\ncommissioner, such special franchise owner or assessing unit must serve\na wr…

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

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

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

§ 618. Notice of final assessment of special franchises to owners\nthereof. Upon filing the certificate of the final assessment of a\nspecial franchise with an assessing unit, the commissioner shall give\nwritten notice to the special franchise owner, which notice shall\ncontain…

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

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

§ 624. Tax on special franchise not to affect other taxes. The payment\nof a tax on a special franchise shall not relieve any special franchise\nowner from the payment of any organization tax, franchise tax or any tax\notherwise imposed by article nine of the tax law or any othe…

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

§ 700. Proceeding to review an assessment of real property;\npreference. 1. A proceeding to review an assessment of real property\nshall be brought as provided in this article unless otherwise provided\nby law. Reference in any statute to certiorari proceedings heretofore\ncontr…

§ 701. 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 …

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

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

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

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

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

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

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

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

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