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New York Real Property Tax Law Section 300 - Property Subject To Taxation.

Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 300 - Property Subject To Taxation.

    § 300.    Property subject to taxation.  All real property within the
  state shall be subject to real property  taxation,  special  ad  valorem
  levies   and   special  assessments  unless  exempt  therefrom  by  law.
  Notwithstanding any provision of this chapter or of any  other  general,
  special  or  local  law  to  the  contrary,  personal  property, whether
  tangible or intangible, shall not be liable to ad valorem taxation.

Last modified: August 26, 2006