New York Real Property Tax Law Title 1 - GENERAL PROVISIONS

• 500 - Ascertainment of Facts for Assessment.
  1. The assessors in each city and town shall maintain an inventory of all the real property located therein including the names of the owners...
• 501 - Examination of Assessment Inventory and Valuation Data.
  1. Upon ascertainment of real property as required by section five hundred of this title, the assessor shall forthwith cause a notice, the contents of...
• 502 - Form of Assessment Roll.
  1. The form of the assessment roll shall be prescribed or approved by the commissioner, in accordance with the requirements contained in this section. 2....
• 503 - Tax Maps.
  1. (a) Each county, except a county wholly within a city, shall prepare and maintain in current condition for each city and town therein a...
• 504 - Preparation of Assessment Roll.
  1. The commissioner shall adopt rules and regulations for the preparation and use of the assessment roll and shall advise with and instruct assessors and...
• 505 - Verification of Tentative Assessment Roll.
  1. When the tentative assessment roll has been prepared, the assessor, or if such roll was prepared by a board of assessors, at least a...
• 506 - Tentative Assessment Roll; Notice of Completion.
  1. On or before the first day of May, the assessor or assessors of each city and town shall complete the tentative assessment roll and...
• 508 - Information to Be Supplied to Non-Residents.
  1. No later than fifteen days prior to the date required by law for completion and filing of the tentative assessment roll, any person or...
• 510 - Notice of Increased Assessments in Towns, Cities and Certain Counties.
  1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns, cities and counties having power to assess...
• 510-a - Notice to Property Owners of Changes in the Taxable Status of Their Property.
  1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns, counties, and cities, having power to determine...
• 511 - Assessment Disclosure; Notice and Meetings.
  1. In the year of a revaluation or update of assessments, if the state equalization rate for the immediately preceding assessment roll was less than...
• 512 - Hearing of Complaints.
  1. Beginning on the fourth Tuesday of May, or such other date as is established by city charter, county charter, county tax act or other...
• 514 - Verification of Final Assessment Roll.
  When the tentative assessment roll has been changed after the hearing and determination of all complaints as provided in title one-A of this article, the...
• 516 - Filing of Final Assessment Roll; Notice of Completion.
  1. On or before the first day of July, the assessor or assessors shall complete the final assessment roll, deliver the original to the clerk...
• 518 - Change in Tax Billing Address.
  Where the assessor receives a report of a transfer occurring after the taxable status date, or is otherwise notified of a change in tax billing...
• 520 - Assessment and Taxation of Exempt Property Upon Transfer of Title.
  1. Whenever any person, association or corporation not otherwise entitled to an exemption from taxation acquires title to real property which is exempt, in whole...

Last modified: February 3, 2019