New York Real Property Tax Law Title 4-A - ASSESSMENT AND TAXATION OF WATERSHED CONSERVATION EASEMENTS AND WATERSHED AGRICULTURAL EASEMENTS ACQUIRED BY OR ON BEHALF OF THE CITY OF NEW YORK FOR

• 583 - Definitions.
  As used in this title: 1. "City" means the city of New York. 2. "Tax", "taxes" and "taxation" mean a charge imposed on real property...
• 584 - Taxation of Watershed Conservation Easements and Watershed Agricultural Easements.
  Any watershed conservation easement shall be subject to taxation for all purposes except as hereafter provided. A watershed agricultural easement shall be subject to taxation...
• 585 - Taxation or Exemption of Watershed Agricultural Easements.
  1. Any watershed agricultural easement acquired before January first, two thousand eleven shall be exempt from taxation on any assessment roll on which the land...
• 586 - Assessment of Watershed Conservation Easements and Watershed Agricultural Easements.
  1. Upon acquisition of a watershed conservation easement or a watershed agricultural easement, there shall be determined an allocation factor applicable to each parcel subject...
• 587 - List of Watershed Conservation Easements and Watershed Agricultural Easements.
  The city shall annually transmit to the commissioner, to the assessors of each assessing unit in which the city has acquired watershed conservation easements and...
• 588 - Payment of Taxes on Parcels Subject to a Watershed Conservation Easement or Watershed Agricultural Easement.
  1. The city shall pay taxes levied on watershed agricultural easements and watershed conservation easements pursuant to the foregoing sections of this title in the...
• 589 - Change in Allocation Factor.
  1. At any time after the allocation factor is initially certified to the assessing unit, upon the request of the city or the owner of...
• 589-a - Authority to Promulgate Rules.
  In addition to any other authority conferred upon the commissioner by statute, the commissioner is hereby authorized to promulgate rules and mandate the use of...

Last modified: February 3, 2019