New York Real Property Tax Law

Every section of the New York Real Property Tax Law, in order — 811 sections. Source: NY Senate Open Legislation, current through November 4, 2026.

• N.Y. Real Prop. Tax Law § 100 — Short title
• N.Y. Real Prop. Tax Law § 102 — Definitions
• N.Y. Real Prop. Tax Law § 104 — Electronic real property tax administration
• N.Y. Real Prop. Tax Law § 200 — State board
• N.Y. Real Prop. Tax Law § 200-a — Powers of the state board of real property tax services
• N.Y. Real Prop. Tax Law § 201 — Assumption of responsibilities by the department of taxation and finance
• N.Y. Real Prop. Tax Law § 202 — Powers and duties of the commissioner in relation to real property tax administration
• N.Y. Real Prop. Tax Law § 203 — Office of real property tax services
• N.Y. Real Prop. Tax Law § 204 — Oaths and affidavits; subpoenas
• N.Y. Real Prop. Tax Law § 206 — Execution of instruments
• N.Y. Real Prop. Tax Law § 208 — Official seal
• N.Y. Real Prop. Tax Law § 216 — Powers of commissioner upon neglect or refusal of officials to perform duties
• N.Y. Real Prop. Tax Law § 300 — Property subject to taxation
• N.Y. Real Prop. Tax Law § 301 — Valuation date
• N.Y. Real Prop. Tax Law § 302 — Taxable status date
• N.Y. Real Prop. Tax Law § 304 — Subject of assessment
• N.Y. Real Prop. Tax Law § 305 — Assessment methods and standard
• N.Y. Real Prop. Tax Law § 305-a — Assessment using the comparable sales, income capitalization or cost method
• N.Y. Real Prop. Tax Law § 307-a — Additional tax on class one property
• N.Y. Real Prop. Tax Law § 308 — Local government defined
• N.Y. Real Prop. Tax Law § 310 — Assessor
• N.Y. Real Prop. Tax Law § 312 — Minimum qualification standards for assessors, appraisal personnel and candidates eligible for certification as assessor
• N.Y. Real Prop. Tax Law § 314 — Acting assessor
• N.Y. Real Prop. Tax Law § 316 — Orientation
• N.Y. Real Prop. Tax Law § 318 — Certification of assessors
• N.Y. Real Prop. Tax Law § 320 — Certification as eligible for the position of assessor
• N.Y. Real Prop. Tax Law § 322 — Failure to obtain or maintain certification
• N.Y. Real Prop. Tax Law § 326 — Local government appraisal personnel
• N.Y. Real Prop. Tax Law § 328 — Option to change to single appointed assessor
• N.Y. Real Prop. Tax Law § 329 — Option to change to sole elected assessor
• N.Y. Real Prop. Tax Law § 330 — Adoption of local law
• N.Y. Real Prop. Tax Law § 332 — Inconsistent laws inapplicable
• N.Y. Real Prop. Tax Law § 334 — Local governments to which title applies
• N.Y. Real Prop. Tax Law § 336 — Statement of disclosure for assessors
• N.Y. Real Prop. Tax Law § 350 — Applicability
• N.Y. Real Prop. Tax Law § 352 — Minimum qualification standards for assessors and appraisal personnel
• N.Y. Real Prop. Tax Law § 354 — Certification of assessors
• N.Y. Real Prop. Tax Law § 356 — Certification as eligible for the position of assessor
• N.Y. Real Prop. Tax Law § 358 — Failure to obtain or maintain certification
• N.Y. Real Prop. Tax Law § 360 — City appraisal personnel
• N.Y. Real Prop. Tax Law § 362 — Adoption of local law
• N.Y. Real Prop. Tax Law § 364 — Inconsistent laws inapplicable
• N.Y. Real Prop. Tax Law § 400 — United States
• N.Y. Real Prop. Tax Law § 402 — United States or state property held under contract of sale
• N.Y. Real Prop. Tax Law § 404 — State of New York
• N.Y. Real Prop. Tax Law § 406 — Municipal corporations
• N.Y. Real Prop. Tax Law § 408 — School districts and boards of cooperative educational services
• N.Y. Real Prop. Tax Law § 410 — Special districts
• N.Y. Real Prop. Tax Law § 410-a — Special districts
• N.Y. Real Prop. Tax Law § 410-b — Special water districts
• N.Y. Real Prop. Tax Law § 412 — Public authorities
• N.Y. Real Prop. Tax Law § 412-a — Industrial development agencies
• N.Y. Real Prop. Tax Law § 412-b — Industrial development agency railroad property
• N.Y. Real Prop. Tax Law § 414 — Public housing, publicly assisted housing and limited-profit nursing homes
• N.Y. Real Prop. Tax Law § 416 — United Nations
• N.Y. Real Prop. Tax Law § 418 — Foreign governments
• N.Y. Real Prop. Tax Law § 420-a — Nonprofit organizations; mandatory class
• N.Y. Real Prop. Tax Law § 420-b — Nonprofit organizations; permissive class
• N.Y. Real Prop. Tax Law § 420-c — Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ...
• N.Y. Real Prop. Tax Law § 421-a — Affordable New York Housing Program
• N.Y. Real Prop. Tax Law § 421-b — Exemption of certain private dwellings, multiple dwellings and improvements from local taxation; certain cases
• N.Y. Real Prop. Tax Law § 421-c — Exemption of certain new multiple dwellings from local taxation
• N.Y. Real Prop. Tax Law § 421-d — Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation
• N.Y. Real Prop. Tax Law § 421-e — Exemption of cooperative, condominium, homesteading and rental projects from local taxation
• N.Y. Real Prop. Tax Law § 421-f — Exemption of capital improvements to residential buildings and certain new construction
• N.Y. Real Prop. Tax Law § 421-ff — Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe...
• N.Y. Real Prop. Tax Law § 421-g — Exemption from local taxation of certain multiple dwellings
• N.Y. Real Prop. Tax Law § 421-h — Exemption of capital improvements to residential buildings
• N.Y. Real Prop. Tax Law § 421-h — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-i — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-i — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-j — Exemption of capital investment in multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-j — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-k — Exemption of certain multiple dwellings
• N.Y. Real Prop. Tax Law § 421-l — Exemption of capital improvements to residential buildings in certain towns
• N.Y. Real Prop. Tax Law § 421-m — Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation
• N.Y. Real Prop. Tax Law § 421-n — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-o — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-o — Exemption of capital improvements to multiple dwelling buildings within certain cities
• N.Y. Real Prop. Tax Law § 421-p — Exemption of newly-constructed or converted rental multiple dwellings
• N.Y. Real Prop. Tax Law § 421-p — Exemption of capital improvements to residential new construction involving the creation of accessory dwelling units
• N.Y. Real Prop. Tax Law § 421-pp — Exemption of newly converted or constructed fully income restricted rental multiple dwellings
• N.Y. Real Prop. Tax Law § 421-q — Exemption from taxation for capital improvements to residential buildings to reduce carbon emissions
• N.Y. Real Prop. Tax Law § 422 — Not-for-profit housing companies
• N.Y. Real Prop. Tax Law § 423 — Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract
• N.Y. Real Prop. Tax Law § 424 — Institute of arts and sciences
• N.Y. Real Prop. Tax Law § 425 — School tax relief (STAR) exemption
• N.Y. Real Prop. Tax Law § 425-a — Abatement of county taxes in special assessing units
• N.Y. Real Prop. Tax Law § 426 — Opera houses
• N.Y. Real Prop. Tax Law § 427 — Performing arts buildings
• N.Y. Real Prop. Tax Law § 428 — Fraternal organizations; entire net income for education and relief of members
• N.Y. Real Prop. Tax Law § 429 — Real property used for professional major league sports
• N.Y. Real Prop. Tax Law § 430 — Interdenominational centers
• N.Y. Real Prop. Tax Law § 432 — Theatrical corporations created by act of congress
• N.Y. Real Prop. Tax Law § 434 — Academies of music
• N.Y. Real Prop. Tax Law § 436 — Officers of religious denominations
• N.Y. Real Prop. Tax Law § 438 — Trustees of a hospital, playground and library; hospital for benefit of a city
• N.Y. Real Prop. Tax Law § 440 — Infant homes
• N.Y. Real Prop. Tax Law § 442 — Soldiers monument corporations
• N.Y. Real Prop. Tax Law § 444 — Historical societies
• N.Y. Real Prop. Tax Law § 444-a — Historic property
• N.Y. Real Prop. Tax Law § 446 — Cemeteries
• N.Y. Real Prop. Tax Law § 450 — Agricultural societies
• N.Y. Real Prop. Tax Law § 452 — Veterans organizations
• N.Y. Real Prop. Tax Law § 454 — Indians
• N.Y. Real Prop. Tax Law § 455 — Exemption option
• N.Y. Real Prop. Tax Law § 456 — Municipal railroads
• N.Y. Real Prop. Tax Law § 457 — Exemption for first-time homebuyers of newly constructed homes
• N.Y. Real Prop. Tax Law § 457-a — Exemption for eligible residential property transferred to a low-income household
• N.Y. Real Prop. Tax Law § 458 — Veterans
• N.Y. Real Prop. Tax Law § 458-a — Veterans; alternative exemption
• N.Y. Real Prop. Tax Law § 458-b — Exemption for Cold War veterans
• N.Y. Real Prop. Tax Law § 458-c — Improvements to property of severely injured members of the armed forces of the United States
• N.Y. Real Prop. Tax Law § 458-d — Combat zone service exemption
• N.Y. Real Prop. Tax Law § 459 — Persons who are physically disabled
• N.Y. Real Prop. Tax Law § 459-a — Improvements to property made pursuant to the Americans with Disabilities Act of 1990
• N.Y. Real Prop. Tax Law § 459-b — Physically disabled crime victims
• N.Y. Real Prop. Tax Law § 459-c — Persons with disabilities and limited incomes
• N.Y. Real Prop. Tax Law § 460 — Clergy
• N.Y. Real Prop. Tax Law § 462 — Religious corporations; property used for residential purposes
• N.Y. Real Prop. Tax Law § 464 — Incorporated associations of volunteer firefighters
• N.Y. Real Prop. Tax Law § 465 — Volunteer auxiliary police officers; certain counties
• N.Y. Real Prop. Tax Law § 466 — Volunteer firefighters and fire companies in villages
• N.Y. Real Prop. Tax Law § 466-a — Volunteer firefighters and volunteer ambulance workers; certain counties
• N.Y. Real Prop. Tax Law § 466-a — Volunteer firefighters and volunteer ambulance workers
• N.Y. Real Prop. Tax Law § 466-b — Volunteer firefighters and volunteer ambulance workers; certain additional counties
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; exemption
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; certain counties
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; certain counties
• N.Y. Real Prop. Tax Law § 466-c — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-d — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-d — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-d — Volunteer firefighters and volunteer ambulance workers; certain counties
• N.Y. Real Prop. Tax Law § 466-d — Volunteer firefighters and volunteer ambulance workers
• N.Y. Real Prop. Tax Law § 466-e — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-e — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-e — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-e — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-f — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-f — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-f — Volunteer firefighters and volunteer ambulance workers; certain counties
• N.Y. Real Prop. Tax Law § 466-f — Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
• N.Y. Real Prop. Tax Law § 466-f — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-g — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-g — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-h — Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
• N.Y. Real Prop. Tax Law § 466-h — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-i — Volunteer firefighters and volunteer ambulance workers; certain counties
• N.Y. Real Prop. Tax Law § 466-j — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-k — Volunteer firefighters and volunteer ambulance workers; certain county
• N.Y. Real Prop. Tax Law § 466-l — Extension of benefits
• N.Y. Real Prop. Tax Law § 466-m — Ocean rescue squad members in certain municipalities
• N.Y. Real Prop. Tax Law § 466-n — Ocean rescue squad members; certain municipalities
• N.Y. Real Prop. Tax Law § 467 — Persons sixty-five years of age or over
• N.Y. Real Prop. Tax Law § 467-a — Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...
• N.Y. Real Prop. Tax Law § 467-b — Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities
• N.Y. Real Prop. Tax Law § 467-c — Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen...
• N.Y. Real Prop. Tax Law § 467-d — Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual
• N.Y. Real Prop. Tax Law § 467-e — Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...
• N.Y. Real Prop. Tax Law § 467-f — Protective and safety devices tax abatement
• N.Y. Real Prop. Tax Law § 467-g — Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob...
• N.Y. Real Prop. Tax Law § 467-h — Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth...
• N.Y. Real Prop. Tax Law § 467-i — Real property tax abatement
• N.Y. Real Prop. Tax Law § 467-j — Exemption for certain residential properties located in certain counties
• N.Y. Real Prop. Tax Law § 467-k — Exemption for certain residential property required to participate in the federal flood insurance program
• N.Y. Real Prop. Tax Law § 467-k — Senior citizen longtime resident exemption
• N.Y. Real Prop. Tax Law § 467-l — Rebate for owners of certain real property in the city of New York
• N.Y. Real Prop. Tax Law § 467-m — Exemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more
• N.Y. Real Prop. Tax Law § 467-n — Assessment relief for disasters
• N.Y. Real Prop. Tax Law § 468 — Fire patrol and salvage corps
• N.Y. Real Prop. Tax Law § 469 — Assessment exemption for living quarters for parent or grandparent
• N.Y. Real Prop. Tax Law § 470 — Exemption for improvements to real property meeting certification standards for green buildings
• N.Y. Real Prop. Tax Law § 471 — Surviving spouses of police officers killed in the line of duty
• N.Y. Real Prop. Tax Law § 472 — Pharmaceutical societies
• N.Y. Real Prop. Tax Law § 474 — Dental societies
• N.Y. Real Prop. Tax Law § 476-a — Railroad passenger stations
• N.Y. Real Prop. Tax Law § 477 — Tax exemption for industrial waste treatment facilities
• N.Y. Real Prop. Tax Law § 477-a — Tax exemption for air pollution control facilities
• N.Y. Real Prop. Tax Law § 478 — Tax exemption for off-street parking facilities providing underground shelters
• N.Y. Real Prop. Tax Law § 479 — Fallout shelter facilities
• N.Y. Real Prop. Tax Law § 480 — Forest and reforested lands
• N.Y. Real Prop. Tax Law § 480-a — Taxation of forest land
• N.Y. Real Prop. Tax Law § 481 — Taxation of land used for agricultural production
• N.Y. Real Prop. Tax Law § 482 — Quarantined lands
• N.Y. Real Prop. Tax Law § 483 — Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
• N.Y. Real Prop. Tax Law § 483-a — Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
• N.Y. Real Prop. Tax Law § 483-b — Historic barns
• N.Y. Real Prop. Tax Law § 483-c — Temporary greenhouses
• N.Y. Real Prop. Tax Law § 483-d — Farm or food processing labor camps or commissaries
• N.Y. Real Prop. Tax Law § 483-e — Anaerobic digestion facilities
• N.Y. Real Prop. Tax Law § 484 — Urban redevelopment corporations and companies
• N.Y. Real Prop. Tax Law § 485 — Nuclear powered electric generating facilities
• N.Y. Real Prop. Tax Law § 485-a — Residential-commercial urban exemption program
• N.Y. Real Prop. Tax Law § 485-b — Business investment exemption
• N.Y. Real Prop. Tax Law § 485-c — Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons
• N.Y. Real Prop. Tax Law § 485-d — Water-works corporations
• N.Y. Real Prop. Tax Law § 485-e — Empire zone exemption