NY-RPT Real Property Tax Law NY

Contents

ARTICLE 1 Short Title; Definitions

ARTICLE 2 State Board

ARTICLE 3 Taxable Real Property and Standard of Assessment

ARTICLE 4 Exemptions

ARTICLE 5 Assessment Procedure

ARTICLE 6 Assessment of Special Franchises

ARTICLE 7 Judicial Review

ARTICLE 8 County Equalization

ARTICLE 9 Levy and Collection of Taxes

ARTICLE 11 Procedures For Enforcement of Collection of Delinquent Taxes

ARTICLE 12 State Equalization

ARTICLE 12-A Special State Equalization Ratios For Computing Constitutional Tax and Debt Limitations For Cities of One Hundred Twenty-five Thousand or More

ARTICLE 12-B Special State Equalization Ratios For Computing Constitutional Debt Limitations For City School Districts

ARTICLE 13 Special Provisions Relating to School Districts

ARTICLE 14 Special Provisions Relating to Villages

ARTICLE 15 Special Provisions Relating to Certain Assessing Units

ARTICLE 15-A County and State Assessment Services

ARTICLE 15-B State Aid For Improved Real Property Tax Administration

ARTICLE 15-C Systems of Real Property Tax Administration Utilizing Electronic Data Processing

ARTICLE 16 Consolidated Assessing Units

ARTICLE 18 Preservation of Class Share of Taxes In Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special Assessing Unit and Limitation On Increases In Assessments Therein

ARTICLE 19 Preservation of Class Share of Taxes Other Than In Special Assessing Units

ARTICLE 19-A Special Deferments and Installment Payments During the Covid-19 State of Emergency

ARTICLE 20 Construction; Laws Repealed; Effective Date