New York Real Property Tax Law Title 1 - ASSESSMENT OF REAL PROPERTY

• 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....
• 301 - Valuation Date.
  All real property subject to taxation, and assessed as of a March first taxable status date, shall be valued as of the preceding first day...
• 302 - Taxable Status Date.
  1. The taxable status of real property in cities and towns shall be determined annually according to its condition and ownership as of the first...
• 304 - Subject of Assessment.
  * All assessments shall be against the real property itself which shall be liable to sale pursuant to law for any unpaid taxes or special...
• 305 - Assessment Methods and Standard.
  1. The existing assessing methods in effect in each assessing unit on the effective date of this section may continue. 2. All real property in...
• 307 - Standards of Assessment in Certain Assessing Units.
  * 1. Every assessing unit which by local law, ordinance, resolution or executive order provides for the physical revaluation of all of the real property...
• 307-a - Additional Tax on Class One Property.
  1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any city with a population of one million or more...

Last modified: February 3, 2019