Legislation
CHAPTER 50-A
Real Property Tax
CHAPTER 959
AN ACT in relation to the assessment and taxation of real property,
constituting chapter fifty-a of the consolidated laws
Became a law April 23, 1958, with the approval of the Governor.
Passed, by a majority vote, three-fifths being present
The People of the State of New York, represented in Senate and
Assembly, do enact as follows:
REAL PROPERTY TAX LAW
Article 1. Short title; definitions.
2. State board.
3. Taxable real property and standard of assessment.
4. Exemptions.
5. Assessment procedure.
6. Assessment of special franchises.
7. Judicial review.
8. County equalization.
9. Levy and collection of taxes.
11. Procedures for enforcement of collection of delinquent
taxes.
12. State equalization.
12-A. Special state equalization ratios for computing
constitutional tax and debt limitations for cities of
one hundred twenty-five thousand or more.
12-B. Special State Equalization ratios for computing
constitutional debt limitations for city school
districts.
13. Special provisions relating to school districts.
14. Special provisions relating to villages.
15. Special provisions relating to certain assessing units.
15-A. County and state assessment services.
15-B. State aid for improved real property tax administration.
15-C. Systems of real property tax administration utilizing
electronic data processing.
16. Consolidated assessing units.
18. Preservation of class share of taxes in municipal
corporations except counties within a city, included
within the boundaries of a special assessing unit and
limitation on increases in assessments therein.
19. Preservation of class share of taxes other than in
special assessing units.
19-a. Special deferments and installment payments during the
covid-19 state of emergency.
20. Construction; laws repealed; effective date.
AN ACT in relation to the assessment and taxation of real property,
constituting chapter fifty-a of the consolidated laws
Became a law April 23, 1958, with the approval of the Governor.
Passed, by a majority vote, three-fifths being present
The People of the State of New York, represented in Senate and
Assembly, do enact as follows:
REAL PROPERTY TAX LAW
Article 1. Short title; definitions.
2. State board.
3. Taxable real property and standard of assessment.
4. Exemptions.
5. Assessment procedure.
6. Assessment of special franchises.
7. Judicial review.
8. County equalization.
9. Levy and collection of taxes.
11. Procedures for enforcement of collection of delinquent
taxes.
12. State equalization.
12-A. Special state equalization ratios for computing
constitutional tax and debt limitations for cities of
one hundred twenty-five thousand or more.
12-B. Special State Equalization ratios for computing
constitutional debt limitations for city school
districts.
13. Special provisions relating to school districts.
14. Special provisions relating to villages.
15. Special provisions relating to certain assessing units.
15-A. County and state assessment services.
15-B. State aid for improved real property tax administration.
15-C. Systems of real property tax administration utilizing
electronic data processing.
16. Consolidated assessing units.
18. Preservation of class share of taxes in municipal
corporations except counties within a city, included
within the boundaries of a special assessing unit and
limitation on increases in assessments therein.
19. Preservation of class share of taxes other than in
special assessing units.
19-a. Special deferments and installment payments during the
covid-19 state of emergency.
20. Construction; laws repealed; effective date.