New York Code — RPT
Browse 123 sections in division RPT of the New York code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 100. 100Short title
- § 102. 102Definitions
- § 104. 104Electronic real property tax administration
- § 200. 200State board
- § 200-A. 200-APowers of the state board of real property tax services
- § 201. 201Assumption of responsibilities by the department of taxation and finance
- § 202. 202Powers and duties of the commissioner in relation to real property tax administration
- § 203. 203Office of real property tax services
- § 204. 204Oaths and affidavits; subpoenas
- § 206. 206Execution of instruments
- § 208. 208Official seal
- § 216. 216Powers of commissioner upon neglect or refusal of officials to perform duties
- § 600. 600Assessment of special franchises by commissioner
- § 602. 602Information to be furnished to commissioner
- § 604. 604Special franchise reports to commissioner
- § 606. 606Use of state equalization rates, special equalization rates and levels of assessment in making special franchise assessments
- § 607. 607Adjustment of certain special franchise assessments for changes in the level of assessments on other property
- § 608. 608Tentative special franchise assessments; notice thereof
- § 610. 610Complaints
- § 612. 612Hearing of complaints
- § 614. 614Determination of final assessment of special franchises
- § 616. 616Filing of certificates of final assessment of special franchises with assessing units; apportionments
- § 618. 618Notice of final assessment of special franchises to owners thereof
- § 620. 620Adjustment of special franchise assessments upon change of fiscal year
- § 622. 622Special franchise assessments subject to all taxes
- § 624. 624Tax on special franchise not to affect other taxes
- § 626. 626Deductions allowed against taxes on special franchises
- § 1250. 1250Definitions
- § 1251. 1251Establishment of special equalization ratios
- § 1252. 1252Manner by which ratios shall be determined
- § 1253. 1253Hearing and determination
- § 1254. 1254Use of special equalization ratios
- § 1260. 1260Definitions
- § 1261. 1261Determination of ratios of assessed valuation to full valuation
- § 1262. 1262Manner by which ratios shall be determined
- § 1263. 1263Notice of determination of tentative ratios and opportunity to be heard
- § 1264. 1264Certification of final ratios
- § 1300. 1300Definitions
- § 1302. 1302Use of city, town or county assessment roll
- § 1304. 1304Apportionment of assessments
- § 1306. 1306Levy of taxes
- § 1306-A. 1306-AEffect of school tax relief (STAR) exemption upon school district taxes; state aid
- § 1308. 1308Property subject to levy
- § 1312. 1312Tax lien
- § 1314. 1314Equalization in school districts located in more than one city or town
- § 1316. 1316Alternative school tax apportionment
- § 1318. 1318Collecting officer's warrant; delivery thereof
- § 1320. 1320Undertaking of collecting officer
- § 1322. 1322Collecting officer's notice in districts other than city school districts
- § 1324. 1324Collecting officer's notice in city school districts
- § 1325. 1325Collecting officer in school district; third party notification notice
- § 1326. 1326Payment of taxes in installments in city school districts
- § 1326-A. 1326-APayment of taxes in installments in certain school districts
- § 1326-B. 1326-BPayment of taxes in installments in certain school districts affected by floods or natural disasters
- § 1327. 1327Payment of taxes in installments in city school districts by senior citizens and physically disabled persons
- § 1328. 1328Collecting officer's fees; interest
- § 1330. 1330Enforcement of taxes in districts other than city school districts
- § 1332. 1332Enforcement of taxes in city school districts
- § 1334. 1334Right of action to recover tax
- § 1335. 1335Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city
- § 1336. 1336Collection of taxes in installments in school districts other than city school districts; method of election; certification
- § 1338. 1338Statement of taxes to be mailed
- § 1340. 1340Owner of real property may elect to pay school district taxes in installments
- § 1342. 1342Payment by county treasurer
- § 1502. 1502Payment of taxes in installments in certain towns in Dutchess county
- § 1504. 1504Penalties and interest payments in towns of Dutchess county
- § 1506. 1506Penalty and interest payments in cities and towns in Rensselaer county
- § 1510. 1510Solid waste fees
- § 1512. 1512Payment of taxes to county by cities in Westchester county
- § 1514. 1514Partial payment of taxes and tax liens in Westchester county
- § 1570. 1570Standards of real property tax administration
- § 1573. 1573State assistance for the maintenance of a system of improved real property tax administration
- § 1574. 1574Application of article
- § 1575. 1575Annual report
- § 1580. 1580Legislative findings
- § 1581. 1581Definitions
- § 1582. 1582Form of rolls; delivery
- § 1584. 1584Attachment to rolls
- § 1588. 1588Posted tax roll
- § 1590. 1590Data files; retention; submission to commissioner
- § 1592. 1592Rules and regulations
- § 1594. 1594Application of article
- § 1600. 1600Statement of purpose
- § 1602. 1602Establishment of consolidated assessing units
- § 1604. 1604Board of directors constituted
- § 1606. 1606Powers of board of directors
- § 1608. 1608Adoption of operating budget
- § 1610. 1610Assessor
- § 1612. 1612Board of assessment review
- § 1614. 1614Special procedures applicable to a consolidated assessing unit
- § 1616. 1616Local options not relinquished
- § 1618. 1618Equalization
- § 1620. 1620Role of commissioner
- § 1622. 1622Dissolution of consolidated assessing unit
- § 1624. 1624Construction of article
- § 1801. 1801Definitions
- § 1802. 1802Classification of real property in a special assessing unit
- § 1803. 1803Base proportions and adjusted proportions; determinations
- § 1803-A. 1803-AAdjusted base proportions; determination
- § 1803-B. 1803-BAllocation of taxes among classes
- § 1804. 1804Commissioner certifications
- § 1805. 1805Limitation on increases of assessed value of individual parcels
- § 1805-A. 1805-AAssessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i...
- § 1805-B. 1805-BAssessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i...
- § 1806. 1806Rules and regulations
- § 1901. 1901Definitions
- § 1902. 1902Certification of assessing units
- § 1903. 1903Homestead base proportion and non-homestead base proportion
- § 1903-A. 1903-AOptional homestead and non-homestead tax rates in eligible split tax districts
- § 1904. 1904Transition assessment
- § 1905. 1905Commissioner adjustments for assessment rolls completed prior to nineteen hundred ninety
- § 1905-A. 1905-ACommissioner certifications for assessment rolls completed during and after nineteen hundred eighty-nine
- § 1906. 1906Rules and regulations
- § 1910. 1910Special deferments and installment payments during the COVID-19 state of emergency
- § 2000. 2000Severability
- § 2002. 2002Saving clause
- § 2004. 2004Preservation of rights of state
- § 2006. 2006Exceptions
- § 2008. 2008Effect of chapter
- § 2010. 2010Pending actions and proceedings
- § 2012. 2012Existing rights and remedies preserved
- § 2014. 2014Laws repealed
- § 2016. 2016Effective date