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 § 485-f — Banking development districts
• N.Y. Real Prop. Tax Law § 485-g — Infrastructure exemption
• N.Y. Real Prop. Tax Law § 485-h — Residential investment exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-i — Residential investment exemption; certain school districts
• N.Y. Real Prop. Tax Law § 485-i — Residential investment exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-j — Residential property improvement exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-j — Residential investment exemption; certain cities and school districts
• N.Y. Real Prop. Tax Law § 485-j — Residential investment exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-j — Residential investment exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-j — Residential investment exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-k — Residential investment exemption; certain school districts
• N.Y. Real Prop. Tax Law § 485-l — Residential property improvement; certain towns
• N.Y. Real Prop. Tax Law § 485-l — Residential investment exemption; certain school districts
• N.Y. Real Prop. Tax Law § 485-m — Residential investment exemption; certain school districts
• N.Y. Real Prop. Tax Law § 485-n — Residential-commercial exemption program
• N.Y. Real Prop. Tax Law § 485-o — New residential property exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-p — Economic transformation area exemption
• N.Y. Real Prop. Tax Law § 485-q — Residential investment exemption; certain cities
• N.Y. Real Prop. Tax Law § 485-r — Residential redevelopment inhibited property exemption
• N.Y. Real Prop. Tax Law § 485-s — Residential reassessment exemption
• N.Y. Real Prop. Tax Law § 485-s — Residential reassessment exemption
• N.Y. Real Prop. Tax Law § 485-s — Mixed use exemption program for villages
• N.Y. Real Prop. Tax Law § 485-t — Owner occupied residential property exemption program
• N.Y. Real Prop. Tax Law § 485-u — Class one reassessment exemption
• N.Y. Real Prop. Tax Law § 485-v — Residential and mixed-use investment exemption; certain cities and school districts
• N.Y. Real Prop. Tax Law § 485-v — Residential revaluation exemption
• N.Y. Real Prop. Tax Law § 485-w — Newly constructed single-family and multi-family residential exemption; certain villages
• N.Y. Real Prop. Tax Law § 485-x — Affordable neighborhoods for New Yorkers tax incentive
• N.Y. Real Prop. Tax Law § 485-y — Vacant residential real property improvement exemption; certain cities
• N.Y. Real Prop. Tax Law § 486 — Non-profit medical and dental indemnity, or hospital service corporations
• N.Y. Real Prop. Tax Law § 486-a — Non-profit corporations operating as health maintenance organizations
• N.Y. Real Prop. Tax Law § 487 — Exemption from taxation for certain energy systems
• N.Y. Real Prop. Tax Law § 487-a — Exemption from taxation of conservation improvements to certain residential premises
• N.Y. Real Prop. Tax Law § 488 — Retirement systems
• N.Y. Real Prop. Tax Law § 488-a — Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy
• N.Y. Real Prop. Tax Law § 489 — Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards; abatement
• N.Y. Real Prop. Tax Law § 489-a — Legislative declaration
• N.Y. Real Prop. Tax Law § 489-aa — Legislative declaration
• N.Y. Real Prop. Tax Law § 489-aaa — Definitions
• N.Y. Real Prop. Tax Law § 489-aaaa — Definitions
• N.Y. Real Prop. Tax Law § 489-aaaaa — Definitions
• N.Y. Real Prop. Tax Law § 489-aaaaaa — Definitions
• N.Y. Real Prop. Tax Law § 489-b — Definitions
• N.Y. Real Prop. Tax Law § 489-bb — Definitions
• N.Y. Real Prop. Tax Law § 489-bbb — Industrial and commercial incentive board
• N.Y. Real Prop. Tax Law § 489-bbbb — Power to enact local law; real property tax exemption; deferral of tax payments
• N.Y. Real Prop. Tax Law § 489-bbbbb — Real property tax exemption
• N.Y. Real Prop. Tax Law § 489-bbbbbb — Power to enact local law; industrial and commercial real property tax abatement
• N.Y. Real Prop. Tax Law § 489-c — Assessment of real property of railroads
• N.Y. Real Prop. Tax Law § 489-cc — Assessment of real property of railroads
• N.Y. Real Prop. Tax Law § 489-ccc — Functions, powers and duties of the board; annual designation of exemption areas and restricted commercial uses
• N.Y. Real Prop. Tax Law § 489-cccc — Temporary commercial incentive area boundary commission; classes of area; excluded areas
• N.Y. Real Prop. Tax Law § 489-ccccc — Eligibility for benefits
• N.Y. Real Prop. Tax Law § 489-cccccc — Eligibility for benefits
• N.Y. Real Prop. Tax Law § 489-d — Exemption of railroad real property from taxation
• N.Y. Real Prop. Tax Law § 489-dd — Exemption of railroad real property from taxation
• N.Y. Real Prop. Tax Law § 489-ddd — Real property tax exemption
• N.Y. Real Prop. Tax Law § 489-dddd — Eligibility for benefits
• N.Y. Real Prop. Tax Law § 489-ddddd — Application for certificate of eligibility
• N.Y. Real Prop. Tax Law § 489-dddddd — Applying for benefits
• N.Y. Real Prop. Tax Law § 489-e — Railroad ceiling
• N.Y. Real Prop. Tax Law § 489-ee — Railroad ceiling
• N.Y. Real Prop. Tax Law § 489-eee — Applications for certificates of eligibility
• N.Y. Real Prop. Tax Law § 489-eeee — Application for certificate of eligibility
• N.Y. Real Prop. Tax Law § 489-eeeee — Reporting requirement; termination of benefits
• N.Y. Real Prop. Tax Law § 489-eeeeee — Reporting requirement
• N.Y. Real Prop. Tax Law § 489-f — Relationships among elements used in computation of railroad ceiling
• N.Y. Real Prop. Tax Law § 489-ff — Average railway revenues and expenses
• N.Y. Real Prop. Tax Law § 489-fff — Approval of tax exemption
• N.Y. Real Prop. Tax Law § 489-ffff — Reporting requirement; termination of benefits
• N.Y. Real Prop. Tax Law § 489-fffff — Conversion of property
• N.Y. Real Prop. Tax Law § 489-ffffff — Conversion of property
• N.Y. Real Prop. Tax Law § 489-g — System reproduction cost
• N.Y. Real Prop. Tax Law § 489-gg — Ratio
• N.Y. Real Prop. Tax Law § 489-ggg — Continuation of tax exemption; termination of tax exemption
• N.Y. Real Prop. Tax Law § 489-gggg — Conversion of property
• N.Y. Real Prop. Tax Law § 489-ggggg — Administration of the benefit program
• N.Y. Real Prop. Tax Law § 489-gggggg — Temporary commercial incentive area boundary commission; designation of special commercial abatement areas; excluded and renovation areas
• N.Y. Real Prop. Tax Law § 489-h — Average railway earnings
• N.Y. Real Prop. Tax Law § 489-hh — Economic factor
• N.Y. Real Prop. Tax Law § 489-hhh — Extension of time for completion
• N.Y. Real Prop. Tax Law § 489-hhhh — Administration of the benefit program
• N.Y. Real Prop. Tax Law § 489-hhhhh — Tax lien; interest rate
• N.Y. Real Prop. Tax Law § 489-hhhhhh — Administration of the benefit program
• N.Y. Real Prop. Tax Law § 489-i — Earnings ratio
• N.Y. Real Prop. Tax Law § 489-ii — Local reproduction cost
• N.Y. Real Prop. Tax Law § 489-iii — Prior certificates of eligibility
• N.Y. Real Prop. Tax Law § 489-iiii — Code violations; suspension or termination of benefits
• N.Y. Real Prop. Tax Law § 489-iiiii — Penalties for non-compliance, false statements and omissions
• N.Y. Real Prop. Tax Law § 489-iiiiii — Code violations; suspension, termination or revocation of benefits
• N.Y. Real Prop. Tax Law § 489-j — Exemption factor
• N.Y. Real Prop. Tax Law § 489-jj — State equalization rate
• N.Y. Real Prop. Tax Law § 489-jjjj — Tax lien; interest rate
• N.Y. Real Prop. Tax Law § 489-jjjjjj — Penalties for non-compliance, false statements and omissions
• N.Y. Real Prop. Tax Law § 489-k — Unadjusted local reproduction cost and local reproduction cost
• N.Y. Real Prop. Tax Law § 489-kk — Tentative determination of railroad ceiling; notice, complaints and hearing
• N.Y. Real Prop. Tax Law § 489-kkkk — Penalties for non-compliance, false statements and omissions
• N.Y. Real Prop. Tax Law § 489-kkkkkk — Participation of minority and women-owned business enterprises
• N.Y. Real Prop. Tax Law § 489-l — State equalization rate
• N.Y. Real Prop. Tax Law § 489-ll — Final determination of railroad ceiling; certificate
• N.Y. Real Prop. Tax Law § 489-llll — Participation of minority and women-owned business enterprises
• N.Y. Real Prop. Tax Law § 489-m — Railroad real property used for transportation purposes
• N.Y. Real Prop. Tax Law § 489-mm — Application of railroad ceiling; computation of exemption
• N.Y. Real Prop. Tax Law § 489-n — Tentative determination of railroad ceiling; notice, complaints and hearing
• N.Y. Real Prop. Tax Law § 489-nn — Reports to commissioner
• N.Y. Real Prop. Tax Law § 489-o — Final determination of railroad ceiling; certificate
• N.Y. Real Prop. Tax Law § 489-oo — Inspection of accounts and property of railroad companies
• N.Y. Real Prop. Tax Law § 489-p — Application of railroad ceiling; computation of exemption
• N.Y. Real Prop. Tax Law § 489-pp — Estimated railroad ceiling
• N.Y. Real Prop. Tax Law § 489-q — Reports to commissioner
• N.Y. Real Prop. Tax Law § 489-qq — Determination of railroad ceilings for certain railroads in transition
• N.Y. Real Prop. Tax Law § 489-r — Inspection of accounts and property of railroad companies
• N.Y. Real Prop. Tax Law § 489-rr — Inapplicability of title
• N.Y. Real Prop. Tax Law § 489-s — Estimated railroad ceiling
• N.Y. Real Prop. Tax Law § 489-ss — Inapplicability of title
• N.Y. Real Prop. Tax Law § 489-t — Inapplicability of title
• N.Y. Real Prop. Tax Law § 489-u — Inapplicability of title
• N.Y. Real Prop. Tax Law § 489-v — Capital improvements to railroad property
• N.Y. Real Prop. Tax Law § 489-w — Railroad ceiling; transitional adjustment
• N.Y. Real Prop. Tax Law § 490 — Exemption from special ad valorem levies and special assessments
• N.Y. Real Prop. Tax Law § 491 — Conservation easement agreement exemption; certain towns
• N.Y. Real Prop. Tax Law § 491 — Conservation easement agreement exemption; certain towns
• N.Y. Real Prop. Tax Law § 491-a — Conservation easement agreement exemption; certain towns
• N.Y. Real Prop. Tax Law § 491-a — Conservation easement agreement exemption; certain towns
• N.Y. Real Prop. Tax Law § 491-b — Conservation easement agreement exemption; certain towns
• N.Y. Real Prop. Tax Law § 491-b — Conservation easement agreement exemption; certain towns
• N.Y. Real Prop. Tax Law § 492 — Ascertainment of amount of special assessment in certain cases
• N.Y. Real Prop. Tax Law § 494 — Taxation of exempt property upon transfer of title or possession in certain instances
• N.Y. Real Prop. Tax Law § 494-a — Exemption from taxation of property upon transfer of title in certain instances
• N.Y. Real Prop. Tax Law § 495 — Exemption reports
• N.Y. Real Prop. Tax Law § 496 — Voluntary renunciation of an exemption
• N.Y. Real Prop. Tax Law § 497 — Construction of certain local option provisions in exemption statutes
• N.Y. Real Prop. Tax Law § 499-a — Definitions
• N.Y. Real Prop. Tax Law § 499-aa — Definitions
• N.Y. Real Prop. Tax Law § 499-aaa — Definitions
• N.Y. Real Prop. Tax Law § 499-aaaa — Definitions
• N.Y. Real Prop. Tax Law § 499-aaaaa — Definitions
• N.Y. Real Prop. Tax Law § 499-b — Real property tax abatement
• N.Y. Real Prop. Tax Law § 499-bb — Real property tax abatement
• N.Y. Real Prop. Tax Law § 499-bbb — Real property tax abatement
• N.Y. Real Prop. Tax Law § 499-bbbb — Real property tax abatement
• N.Y. Real Prop. Tax Law § 499-bbbbb — Real property tax abatement
• N.Y. Real Prop. Tax Law § 499-c — Eligibility requirements
• N.Y. Real Prop. Tax Law § 499-cc — Eligibility requirements
• N.Y. Real Prop. Tax Law § 499-ccc — Application for tax abatement
• N.Y. Real Prop. Tax Law § 499-cccc — Application for tax abatement
• N.Y. Real Prop. Tax Law § 499-ccccc — Application for tax abatement
• N.Y. Real Prop. Tax Law § 499-d — Application for certificate of abatement
• N.Y. Real Prop. Tax Law § 499-dd — Application for certificate of abatement
• N.Y. Real Prop. Tax Law § 499-ddd — Continuing requirements
• N.Y. Real Prop. Tax Law § 499-dddd — Continuing requirements
• N.Y. Real Prop. Tax Law § 499-ddddd — Continuing requirements
• N.Y. Real Prop. Tax Law § 499-e — Enforcement and administration
• N.Y. Real Prop. Tax Law § 499-ee — Enforcement and administration
• N.Y. Real Prop. Tax Law § 499-eee — Revocation of tax abatement
• N.Y. Real Prop. Tax Law § 499-eeee — Revocation of tax abatement
• N.Y. Real Prop. Tax Law § 499-eeeee — Revocation of tax abatement
• N.Y. Real Prop. Tax Law § 499-f — Reporting requirements; revocation of abatements
• N.Y. Real Prop. Tax Law § 499-ff — Reporting requirements; revocation of abatements
• N.Y. Real Prop. Tax Law § 499-fff — Enforcement and administration
• N.Y. Real Prop. Tax Law § 499-ffff — Enforcement and administration
• N.Y. Real Prop. Tax Law § 499-fffff — Enforcement and administration
• N.Y. Real Prop. Tax Law § 499-g — Tax lien; interest and penalty
• N.Y. Real Prop. Tax Law § 499-gg — Tax lien; interest and penalty
• N.Y. Real Prop. Tax Law § 499-ggg — Tax lien and interest
• N.Y. Real Prop. Tax Law § 499-gggg — Tax lien and interest
• N.Y. Real Prop. Tax Law § 499-h — Confidentiality
• N.Y. Real Prop. Tax Law § 499-hh — Confidentiality
• N.Y. Real Prop. Tax Law § 499-hhhh — Definitions
• N.Y. Real Prop. Tax Law § 499-iiii — Annual fee
• N.Y. Real Prop. Tax Law § 499-jjjj — Assessment of local public utility mass real property
• N.Y. Real Prop. Tax Law § 499-kkkk — Assessment ceiling
• N.Y. Real Prop. Tax Law § 499-llll — Local public utility mass real property value
• N.Y. Real Prop. Tax Law § 499-mmmm — Equitable ratio of assessment
• N.Y. Real Prop. Tax Law § 499-nnnn — Equalization rate
• N.Y. Real Prop. Tax Law § 499-oooo — Tentative determination of assessment ceiling; notice, complaints and hearing
• N.Y. Real Prop. Tax Law § 499-pppp — Final determination of assessment ceiling; certificate
• N.Y. Real Prop. Tax Law § 499-qqqq — Application of assessment ceiling; computation of exemption
• N.Y. Real Prop. Tax Law § 499-rrrr — Reports to commissioner
• N.Y. Real Prop. Tax Law § 499-ssss — Inspection of accounts and property of public utilities
• N.Y. Real Prop. Tax Law § 500 — Ascertainment of facts for assessment
• N.Y. Real Prop. Tax Law § 501 — Examination of assessment inventory and valuation data
• N.Y. Real Prop. Tax Law § 502 — Form of assessment roll
• N.Y. Real Prop. Tax Law § 503 — Tax maps
• N.Y. Real Prop. Tax Law § 504 — Preparation of assessment roll
• N.Y. Real Prop. Tax Law § 505 — Verification of tentative assessment roll
• N.Y. Real Prop. Tax Law § 506 — Tentative assessment roll; notice of completion
• N.Y. Real Prop. Tax Law § 508 — Information to be supplied to non-residents
• N.Y. Real Prop. Tax Law § 510 — Notice of increased assessments in towns, cities and certain counties
• N.Y. Real Prop. Tax Law § 510-a — Notice to property owners of changes in the taxable status of their property
• N.Y. Real Prop. Tax Law § 511 — Assessment disclosure; notice and meetings
• N.Y. Real Prop. Tax Law § 512 — Hearing of complaints
• N.Y. Real Prop. Tax Law § 514 — Verification of final assessment roll
• N.Y. Real Prop. Tax Law § 516 — Filing of final assessment roll; notice of completion
• N.Y. Real Prop. Tax Law § 518 — Change in tax billing address
• N.Y. Real Prop. Tax Law § 520 — Assessment and taxation of exempt property upon transfer of title
• N.Y. Real Prop. Tax Law § 522 — Definitions
• N.Y. Real Prop. Tax Law § 523 — Board of assessment review
• N.Y. Real Prop. Tax Law § 523-a — Temporary members of boards of assessment review; administrative hearing panels
• N.Y. Real Prop. Tax Law § 523-b — Assessment review commission