New York § 97-LL - 97-LLImprovement of real property tax administration account

Full text of New York New York Consolidated Laws § 97-LL — 97-LLImprovement of real property tax administration account, with citation guidance and answers to common questions.

§ 97-LL. 97-LLImprovement of real property tax administration account

§ 97-ll. Improvement of real property tax administration account. 1. There is hereby established in the joint custody of the state comptroller and the commissioner of taxation and finance an improvement of real property tax administration account within the miscellaneous special revenue fund. 2. Moneys within the improvement of real property tax administration account, upon appropriation by the legislature, shall be available to the commissioner of taxation and finance for all services and expenses of the state office which relate to activities including, but not limited to, preparation and certification of state equalization rates, the administration of state technical and financial assistance to local governments, review and certification of adjusted base proportions for special assessing units and approved assessing units pursuant to articles eighteen and nineteen of the real property tax law, the determination of class equalization rates for portions within special assessing units and approved assessing units pursuant to article twelve of the real property tax law, continuance of the market value survey cycle, maintenance of effort in the production of agricultural lands value assessments, advisory appraisals, and assessor training and certification.

Source: official New York text · Last verified 2026-08-27

Frequently Asked Questions About New York § 97-LL

What does New York Consolidated Laws § 97-LL cover?

Section 97-LL ("97-LLImprovement of real property tax administration account") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New York § 97-LL?

A common citation format is "New York Consolidated Laws § 97-LL" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New York law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.

How does New York § 97-LL apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New York.