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 § 524 — Complaints with respect to assessments
• N.Y. Real Prop. Tax Law § 525 — Hearing and determination of complaints and ratification of assessment stipulations
• N.Y. Real Prop. Tax Law § 526 — Assessor's responsibilities
• N.Y. Real Prop. Tax Law § 527 — Failure to meet for purpose of hearing complaints and ratifying stipulated assessments
• N.Y. Real Prop. Tax Law § 528 — Application of title
• N.Y. Real Prop. Tax Law § 530 — Construction of terms
• N.Y. Real Prop. Tax Law § 532 — Certain state lands subject to taxation for all purposes
• N.Y. Real Prop. Tax Law § 533 — Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acqu...
• N.Y. Real Prop. Tax Law § 534 — Certain state lands subject to taxation for all purposes except county purposes
• N.Y. Real Prop. Tax Law § 536 — Certain state lands subject to taxation for school purposes only
• N.Y. Real Prop. Tax Law § 538 — Time of acquisition of lands
• N.Y. Real Prop. Tax Law § 540 — List to be supplied by commissioner
• N.Y. Real Prop. Tax Law § 542 — Assessment of state lands; approval thereof
• N.Y. Real Prop. Tax Law § 543 — Assessment of conservation easements
• N.Y. Real Prop. Tax Law § 544 — Payment of taxes by state
• N.Y. Real Prop. Tax Law § 545 — State aid; state-owned lands
• N.Y. Real Prop. Tax Law § 545-a — State aid; certain lands in Suffolk county
• N.Y. Real Prop. Tax Law § 546 — State aid; loss of certain public utility property
• N.Y. Real Prop. Tax Law § 547 — Annual report
• N.Y. Real Prop. Tax Law § 550 — Definitions
• N.Y. Real Prop. Tax Law § 551 — Entry by assessor of omitted real property on current assessment roll
• N.Y. Real Prop. Tax Law § 551-a — Failure to extend tax
• N.Y. Real Prop. Tax Law § 552 — Correction of errors on tentative assessment rolls
• N.Y. Real Prop. Tax Law § 553 — Correction of final assessment rolls
• N.Y. Real Prop. Tax Law § 554 — Correction of errors on tax rolls
• N.Y. Real Prop. Tax Law § 555 — Changes in descriptions of real property on final assessment rolls
• N.Y. Real Prop. Tax Law § 556 — Refunds and credits of taxes
• N.Y. Real Prop. Tax Law § 556-b — Correction of certain errors, substantial in number and identical in nature
• N.Y. Real Prop. Tax Law § 557 — Cancellations and rejections of certain delinquent taxes returned to county treasurer
• N.Y. Real Prop. Tax Law § 558 — Cancellation of void taxes
• N.Y. Real Prop. Tax Law § 559 — Application of title
• N.Y. Real Prop. Tax Law § 560 — Abandoned subdivisions
• N.Y. Real Prop. Tax Law § 561 — Payments in lieu of taxes; change of assessment; effective date
• N.Y. Real Prop. Tax Law § 561-a — Payments in lieu of taxes; change of assessment; notice
• N.Y. Real Prop. Tax Law § 562 — Certain property used or occupied by a railroad
• N.Y. Real Prop. Tax Law § 563 — Real property used to store spent nuclear fuel
• N.Y. Real Prop. Tax Law § 564 — Privately-owned improvements on state lands
• N.Y. Real Prop. Tax Law § 566 — Dams and reservoirs
• N.Y. Real Prop. Tax Law § 570 — Advisory valuations of utility real property
• N.Y. Real Prop. Tax Law § 572 — Employment of experts in connection with assessments of real property
• N.Y. Real Prop. Tax Law § 574 — Information to be furnished by recording officers and assessors
• N.Y. Real Prop. Tax Law § 575 — Assessor's annual reports
• N.Y. Real Prop. Tax Law § 575-a — Electric generating facility annual reports
• N.Y. Real Prop. Tax Law § 575-b — Solar or wind energy systems
• N.Y. Real Prop. Tax Law § 576 — Assessment under cooperative agreements
• N.Y. Real Prop. Tax Law § 578 — County assistance under cooperative agreements
• N.Y. Real Prop. Tax Law § 579 — Coordinated assessment programs
• N.Y. Real Prop. Tax Law § 580 — Condominiums
• N.Y. Real Prop. Tax Law § 581 — Assessment of residential cooperative, condominium and rental property
• N.Y. Real Prop. Tax Law § 581-a — Assessment of residential real property
• N.Y. Real Prop. Tax Law § 581-b — Assessment of parcels used for residential purposes and registered as family day care homes
• N.Y. Real Prop. Tax Law § 582 — Valuation of agricultural structures
• N.Y. Real Prop. Tax Law § 582-a — Value of lands and structures supporting non-residential water dependent activities
• N.Y. Real Prop. Tax Law § 583 — Definitions
• N.Y. Real Prop. Tax Law § 584 — Taxation of watershed conservation easements and watershed agricultural easements
• N.Y. Real Prop. Tax Law § 585 — Taxation or exemption of watershed agricultural easements
• N.Y. Real Prop. Tax Law § 586 — Assessment of watershed conservation easements and watershed agricultural easements
• N.Y. Real Prop. Tax Law § 587 — List of watershed conservation easements and watershed agricultural easements
• N.Y. Real Prop. Tax Law § 588 — Payment of taxes on parcels subject to a watershed conservation easement or watershed agricultural easement
• N.Y. Real Prop. Tax Law § 589 — Change in allocation factor
• N.Y. Real Prop. Tax Law § 589-a — Authority to promulgate rules
• N.Y. Real Prop. Tax Law § 590 — Definitions
• N.Y. Real Prop. Tax Law § 592 — Determination of unit of production values
• N.Y. Real Prop. Tax Law § 593 — Oil and gas charges
• N.Y. Real Prop. Tax Law § 594 — Assessment of oil and gas economic units
• N.Y. Real Prop. Tax Law § 595 — Reporting to assessors
• N.Y. Real Prop. Tax Law § 596 — Taxable status; judicial review
• N.Y. Real Prop. Tax Law § 597 — Confidentiality
• N.Y. Real Prop. Tax Law § 600 — Assessment of special franchises by commissioner
• N.Y. Real Prop. Tax Law § 602 — Information to be furnished to commissioner
• N.Y. Real Prop. Tax Law § 604 — Special franchise reports to commissioner
• N.Y. Real Prop. Tax Law § 606 — Use of state equalization rates, special equalization rates and levels of assessment in making special franchise assessments
• N.Y. Real Prop. Tax Law § 607 — Adjustment of certain special franchise assessments for changes in the level of assessments on other property
• N.Y. Real Prop. Tax Law § 608 — Tentative special franchise assessments; notice thereof
• N.Y. Real Prop. Tax Law § 610 — Complaints
• N.Y. Real Prop. Tax Law § 612 — Hearing of complaints
• N.Y. Real Prop. Tax Law § 614 — Determination of final assessment of special franchises
• N.Y. Real Prop. Tax Law § 616 — Filing of certificates of final assessment of special franchises with assessing units; apportionments
• N.Y. Real Prop. Tax Law § 618 — Notice of final assessment of special franchises to owners thereof
• N.Y. Real Prop. Tax Law § 620 — Adjustment of special franchise assessments upon change of fiscal year
• N.Y. Real Prop. Tax Law § 622 — Special franchise assessments subject to all taxes
• N.Y. Real Prop. Tax Law § 624 — Tax on special franchise not to affect other taxes
• N.Y. Real Prop. Tax Law § 626 — Deductions allowed against taxes on special franchises
• N.Y. Real Prop. Tax Law § 700 — Proceeding to review an assessment of real property; preference
• N.Y. Real Prop. Tax Law § 701 — Definitions
• N.Y. Real Prop. Tax Law § 702 — Place where and time within which proceeding to be brought
• N.Y. Real Prop. Tax Law § 704 — Commencement of proceeding
• N.Y. Real Prop. Tax Law § 706 — Grounds for review; contents of petition
• N.Y. Real Prop. Tax Law § 708 — Service
• N.Y. Real Prop. Tax Law § 710 — Consolidation of proceedings
• N.Y. Real Prop. Tax Law § 712 — Answer
• N.Y. Real Prop. Tax Law § 714 — Answer in city having a population of one million or more
• N.Y. Real Prop. Tax Law § 716 — Admission of percentage of full value at which real property is assessed
• N.Y. Real Prop. Tax Law § 718 — When proceeding deemed abandoned
• N.Y. Real Prop. Tax Law § 720 — Action by court upon the pleadings
• N.Y. Real Prop. Tax Law § 721 — Review of certain assessments
• N.Y. Real Prop. Tax Law § 722 — Costs
• N.Y. Real Prop. Tax Law § 724 — Appeals
• N.Y. Real Prop. Tax Law § 726 — Refund of taxes
• N.Y. Real Prop. Tax Law § 727 — Prohibition against change in assessment following litigation
• N.Y. Real Prop. Tax Law § 729 — Definitions
• N.Y. Real Prop. Tax Law § 730 — Procedure to review small claims
• N.Y. Real Prop. Tax Law § 731 — Appointment of hearing officers
• N.Y. Real Prop. Tax Law § 732 — Hearing procedures
• N.Y. Real Prop. Tax Law § 733 — Decision of petition for small claims assessment review
• N.Y. Real Prop. Tax Law § 734 — Refund of taxes resulting from small claims assessment review
• N.Y. Real Prop. Tax Law § 735 — Determination not precedent
• N.Y. Real Prop. Tax Law § 736 — Waiver of other remedies and right to judicial review
• N.Y. Real Prop. Tax Law § 737 — Rules of practice and procedure
• N.Y. Real Prop. Tax Law § 738 — Residential assessment ratio
• N.Y. Real Prop. Tax Law § 739 — Prohibition against change in assessment following decision in small claims proceeding
• N.Y. Real Prop. Tax Law § 740 — Proceeding to review a special franchise assessment
• N.Y. Real Prop. Tax Law § 742 — Appearance by commissioner in proceeding to review a special franchise assessment
• N.Y. Real Prop. Tax Law § 744 — Action by court in proceedings to review special franchise assessments
• N.Y. Real Prop. Tax Law § 800 — County equalization agency
• N.Y. Real Prop. Tax Law § 802 — Commissioners of equalization
• N.Y. Real Prop. Tax Law § 804 — Equalization by county equalization agency
• N.Y. Real Prop. Tax Law § 805 — Alternative county tax apportionment
• N.Y. Real Prop. Tax Law § 806 — Equalization in special districts located in more than one city or town
• N.Y. Real Prop. Tax Law § 808 — Correction of clerical errors in county equalizations
• N.Y. Real Prop. Tax Law § 810 — Statement to be forwarded to commissioner
• N.Y. Real Prop. Tax Law § 816 — Review by state board of real property tax services
• N.Y. Real Prop. Tax Law § 818 — Determination on review
• N.Y. Real Prop. Tax Law § 820 — Method of effectuating county equalization revised by commissioner
• N.Y. Real Prop. Tax Law § 822 — Alternative method of effectuating revised county equalization
• N.Y. Real Prop. Tax Law § 826 — Discontinuance and settlement
• N.Y. Real Prop. Tax Law § 828 — Effect of adjustment of previous county tax levy on taxing and borrowing power
• N.Y. Real Prop. Tax Law § 830 — Review of final determinations of commissioner relating to county equalization rates
• N.Y. Real Prop. Tax Law § 840 — Application of title
• N.Y. Real Prop. Tax Law § 842 — Computation of county equalization rates
• N.Y. Real Prop. Tax Law § 844 — Use of county equalization rates
• N.Y. Real Prop. Tax Law § 846 — Review
• N.Y. Real Prop. Tax Law § 847 — Alternative county tax apportionment
• N.Y. Real Prop. Tax Law § 848 — Rules
• N.Y. Real Prop. Tax Law § 900 — Levy and extension of taxes
• N.Y. Real Prop. Tax Law § 901 — Collection of unpaid housing code violation penalties in the city of Syracuse; levy
• N.Y. Real Prop. Tax Law § 902 — Lien date
• N.Y. Real Prop. Tax Law § 904 — Warrant; tax roll
• N.Y. Real Prop. Tax Law § 905 — Collection of unpaid housing code violation penalties; levy
• N.Y. Real Prop. Tax Law § 906 — County treasurer to be furnished certain statements
• N.Y. Real Prop. Tax Law § 907 — Differential tax rates for land and improvements
• N.Y. Real Prop. Tax Law § 908 — Separate entries for land and improvements
• N.Y. Real Prop. Tax Law § 909 — Inapplicability of title
• N.Y. Real Prop. Tax Law § 910 — Tax district
• N.Y. Real Prop. Tax Law § 912 — Priority of tax liens
• N.Y. Real Prop. Tax Law § 914 — Parity of tax liens
• N.Y. Real Prop. Tax Law § 920 — Notice of receipt of tax roll and warrant
• N.Y. Real Prop. Tax Law § 922 — Statement of taxes to be mailed
• N.Y. Real Prop. Tax Law § 923 — Duplicate tax statements for elderly and disabled property owners
• N.Y. Real Prop. Tax Law § 924 — Collection of taxes; interest
• N.Y. Real Prop. Tax Law § 924-a — Interest rate on late payment of taxes and delinquencies
• N.Y. Real Prop. Tax Law § 924-b — Waiver of interest or penalties or other charges on brownfield properties
• N.Y. Real Prop. Tax Law § 925 — Payment of taxes by mail or designated delivery service
• N.Y. Real Prop. Tax Law § 925-a — Extension of time for collection
• N.Y. Real Prop. Tax Law § 925-b — Extension; certain persons sixty-five years of age or over
• N.Y. Real Prop. Tax Law § 925-c — Payment of real property taxes via the internet
• N.Y. Real Prop. Tax Law § 925-d — Deployed military; extension
• N.Y. Real Prop. Tax Law § 926 — Personal liability for taxes; optional method of collection
• N.Y. Real Prop. Tax Law § 926-a — Liability for taxes of owners and renters of certain residential property
• N.Y. Real Prop. Tax Law § 928-a — Partial payment of taxes
• N.Y. Real Prop. Tax Law § 930 — Payment of taxes to county treasurer by certain utility corporations
• N.Y. Real Prop. Tax Law § 931 — Payment of taxes to county treasurer by certain utility corporations with respect to single payments for multiple parcels
• N.Y. Real Prop. Tax Law § 932 — Payment of taxes on part of a parcel of real property
• N.Y. Real Prop. Tax Law § 934 — Apportionment of taxes by county court
• N.Y. Real Prop. Tax Law § 936 — Return of unpaid delinquent taxes
• N.Y. Real Prop. Tax Law § 938 — Extension of time for collection
• N.Y. Real Prop. Tax Law § 940 — Payment of amounts collected
• N.Y. Real Prop. Tax Law § 942 — Payment of taxes to county treasurer after return of collecting officer
• N.Y. Real Prop. Tax Law § 944 — Power of county court upon default of collecting officer
• N.Y. Real Prop. Tax Law § 946 — Retention of tax roll
• N.Y. Real Prop. Tax Law § 948 — Losses by default of collecting officer or treasurer
• N.Y. Real Prop. Tax Law § 950 — Satisfaction of undertaking of collecting officer
• N.Y. Real Prop. Tax Law § 952 — Definitions
• N.Y. Real Prop. Tax Law § 953 — Duties and responsibilities of mortgage investing institutions
• N.Y. Real Prop. Tax Law § 953-a — Real property tax escrow accounts for non-mortgagors
• N.Y. Real Prop. Tax Law § 954 — Mailing or delivery of bills to mortgage investing institutions
• N.Y. Real Prop. Tax Law § 955 — Payments by mortgage investing institutions; receipts
• N.Y. Real Prop. Tax Law § 956 — Additional liabilities of mortgage investing institutions
• N.Y. Real Prop. Tax Law § 957 — Enforcement; penalties
• N.Y. Real Prop. Tax Law § 959 — Applicability of title; separability
• N.Y. Real Prop. Tax Law § 960 — Payment of taxes by loan corporations
• N.Y. Real Prop. Tax Law § 962 — Limitations
• N.Y. Real Prop. Tax Law § 964 — Deposit and delivery of conditional tax receipts
• N.Y. Real Prop. Tax Law § 966 — Surrender of conditional tax receipts
• N.Y. Real Prop. Tax Law § 968 — Tax sale provisions
• N.Y. Real Prop. Tax Law § 970 — Examination of books of loan corporations
• N.Y. Real Prop. Tax Law § 972 — County may become collection agency
• N.Y. Real Prop. Tax Law § 973 — Town may elect method of payment of taxes; certification
• N.Y. Real Prop. Tax Law § 974 — Statement of taxes to be mailed
• N.Y. Real Prop. Tax Law § 975 — Owner of real property may elect to pay taxes in installments
• N.Y. Real Prop. Tax Law § 976 — Return of unpaid installments of taxes; payment by county treasurer
• N.Y. Real Prop. Tax Law § 980 — Tax statements and receipts to show nature and amount of local assistance by state
• N.Y. Real Prop. Tax Law § 980-a — Tax credits for contributions to certain funds
• N.Y. Real Prop. Tax Law § 981 — Tax statements to include notice of arrears
• N.Y. Real Prop. Tax Law § 982 — Notice to non-residents in towns
• N.Y. Real Prop. Tax Law § 984 — Notice to non-residents in cities
• N.Y. Real Prop. Tax Law § 986 — Receipts for taxes
• N.Y. Real Prop. Tax Law § 987 — Notice of unpaid taxes
• N.Y. Real Prop. Tax Law § 988 — Remedy of occupant for taxes paid by him
• N.Y. Real Prop. Tax Law § 990 — Supplementary proceedings to collect taxes