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This entry was published on 2021-02-05
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Real Property Tax

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:

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


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


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 Construction; laws repealed; effective date.