New York Real Property Tax Law Article 18 - PRESERVATION OF CLASS SHARE OF TAXES IN MUNICIPAL CORPORATIONS EXCEPT COUNTIES WITHIN A CITY, INCLUDED WITHIN THE BOUNDARIES OF A SPECIAL A

• 1801 - Definitions.
  (a) "Special assessing unit" means an assessing unit with a population of one million or more. (b) "Residential real property" means improved real property used...
• 1802 - Classification of Real Property in a Special Assessing Unit.
  1. All real property, for the purposes of this article, in a special assessing unit shall be classified as follows: Class one: (a) all one,...
• 1803 - Base Proportions and Adjusted Proportions; Determinations.
  1. Base proportion. The legislative body of each special assessing unit shall establish the base proportion for each class and a base proportion for each...
• 1803-a - Adjusted Base Proportions; Determination.
  1. Current base proportions. (a) For each tax levy based upon an assessment roll completed in nineteen hundred ninety-one and thereafter, the legislative body of...
• 1803-b - Allocation of Taxes Among Classes.
  1. (a) Beginning with the levy of taxes on the first assessment roll with a taxable status date occurring on or after December third, nineteen...
• 1804 - Commissioner Certifications.
  For the assessment roll completed and filed in the year nineteen hundred eighty-nine and for each roll thereafter, the commissioner shall certify to the chief...
• 1805 - Limitation on Increases of Assessed Value of Individual Parcels.
  1. The assessor of any special assessing unit shall not increase the assessment of any individual parcel classified in class one in any one year,...
• 1805-a - Assessment of Real Property Damaged by the Severe Storm that Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a City Having a Population of One Million or More.
  1805-a. Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city...
• 1805-b - Assessment of Real Property Damaged by the Severe Storm that Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a Special Assessing Unit that is Not a City.
  1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any special assessing unit that is not a city is...
• 1806 - Rules and Regulations.
  The commissioner may prescribe such rules and regulations as may be necessary to implement the provisions of this article.

Last modified: February 3, 2019