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 § 992 — Action for sequestration
• N.Y. Real Prop. Tax Law § 994 — No fine or imprisonment for non-payment of taxes
• N.Y. Real Prop. Tax Law § 995 — Collection of taxes and special assessments from a municipal corporation
• N.Y. Real Prop. Tax Law § 996 — Contracts with banks for the collection of taxes and certain special assessments
• N.Y. Real Prop. Tax Law § 999 — Levy and collection of certain taxes in the county of Ontario and city of Geneva
• N.Y. Real Prop. Tax Law § 1100 — Short title
• N.Y. Real Prop. Tax Law § 1102 — Definitions
• N.Y. Real Prop. Tax Law § 1104 — Application of article
• N.Y. Real Prop. Tax Law § 1106 — Adoption by certain tax districts
• N.Y. Real Prop. Tax Law § 1110 — Redemption, generally
• N.Y. Real Prop. Tax Law § 1111 — Redemption of residential or farm property in certain tax districts
• N.Y. Real Prop. Tax Law § 1111-a — Expedited foreclosure proceedings for vacant and abandoned residential real property
• N.Y. Real Prop. Tax Law § 1112 — Redemption of property subject to more than one tax lien
• N.Y. Real Prop. Tax Law § 1113 — Redemption of residential property for certain persons deployed by the military in certain tax districts
• N.Y. Real Prop. Tax Law § 1114 — Redemption of a partial interest
• N.Y. Real Prop. Tax Law § 1120 — Foreclosure by proceeding in rem
• N.Y. Real Prop. Tax Law § 1122 — Filing of list of delinquent taxes
• N.Y. Real Prop. Tax Law § 1123 — Petition of foreclosure
• N.Y. Real Prop. Tax Law § 1124 — Public notice of foreclosure
• N.Y. Real Prop. Tax Law § 1125 — Personal notice of commencement of foreclosure proceeding
• N.Y. Real Prop. Tax Law § 1126 — Declaration of interest
• N.Y. Real Prop. Tax Law § 1128 — Filing of affidavits
• N.Y. Real Prop. Tax Law § 1130 — Trial of issues
• N.Y. Real Prop. Tax Law § 1131 — Default judgment
• N.Y. Real Prop. Tax Law § 1132 — Preference over other proceedings and actions
• N.Y. Real Prop. Tax Law § 1134 — Presumption of validity
• N.Y. Real Prop. Tax Law § 1135 — Application for surplus
• N.Y. Real Prop. Tax Law § 1136 — Final judgment
• N.Y. Real Prop. Tax Law § 1137 — Statute of limitations
• N.Y. Real Prop. Tax Law § 1138 — Withdrawal of parcels from foreclosure
• N.Y. Real Prop. Tax Law § 1140 — Parcels affected by bankruptcy proceedings
• N.Y. Real Prop. Tax Law § 1142 — Homeowner bill of rights
• N.Y. Real Prop. Tax Law § 1144 — Homeowner warning notices
• N.Y. Real Prop. Tax Law § 1146 — Repayment plans
• N.Y. Real Prop. Tax Law § 1148 — Assistance to vulnerable populations
• N.Y. Real Prop. Tax Law § 1150 — Agreements by tax districts
• N.Y. Real Prop. Tax Law § 1152 — Power of tax district to protect liens
• N.Y. Real Prop. Tax Law § 1154 — Mailing statements of taxes
• N.Y. Real Prop. Tax Law § 1156 — Publication of notices; distress and sale
• N.Y. Real Prop. Tax Law § 1160 — Enforcement of tax liens
• N.Y. Real Prop. Tax Law § 1162 — Writ of assistance
• N.Y. Real Prop. Tax Law § 1164 — Consolidation of actions or proceedings
• N.Y. Real Prop. Tax Law § 1166 — Real property acquired by tax district; right of sale
• N.Y. Real Prop. Tax Law § 1168 — Certificate of sale as evidence
• N.Y. Real Prop. Tax Law § 1170 — Deed in lieu of foreclosure
• N.Y. Real Prop. Tax Law § 1172 — Severability of provisions
• N.Y. Real Prop. Tax Law § 1174 — Title of the state not affected
• N.Y. Real Prop. Tax Law § 1176 — Review of list of delinquent taxes by commissioner; parcels in which state has an interest
• N.Y. Real Prop. Tax Law § 1178 — Certain lands in forest preserve to be offered for sale to state
• N.Y. Real Prop. Tax Law § 1180 — Despoliation of lands subject to delinquent tax liens
• N.Y. Real Prop. Tax Law § 1182 — Cancellation or reduction of interest, penalties and other charges
• N.Y. Real Prop. Tax Law § 1184 — Payment of delinquent taxes in installments
• N.Y. Real Prop. Tax Law § 1190 — Contracts for the sale of delinquent tax liens
• N.Y. Real Prop. Tax Law § 1192 — Additional powers of tax districts in connection with the sale of delinquent tax liens
• N.Y. Real Prop. Tax Law § 1194 — Foreclosure of tax lien as in an action to foreclose a mortgage
• N.Y. Real Prop. Tax Law § 1194-a — Administration of surplus in connection with tax lien sales
• N.Y. Real Prop. Tax Law § 1195 — Definitions
• N.Y. Real Prop. Tax Law § 1196 — Determination of existence and amount of surplus
• N.Y. Real Prop. Tax Law § 1197 — Claims for surplus
• N.Y. Real Prop. Tax Law § 1200 — Studies for establishing state equalization rates
• N.Y. Real Prop. Tax Law § 1202 — Establishment of state equalization rates and class ratios and class equalization rates
• N.Y. Real Prop. Tax Law § 1204 — Tentative state equalization rates, class ratios and class equalization rates; notice thereof
• N.Y. Real Prop. Tax Law § 1206 — Complaints
• N.Y. Real Prop. Tax Law § 1208 — Hearing of complaints
• N.Y. Real Prop. Tax Law § 1210 — Establishment of final state equalization rates, class ratios and class equalization rates
• N.Y. Real Prop. Tax Law § 1211 — Confirmation by commissioner of the locally stated level of assessment
• N.Y. Real Prop. Tax Law § 1212 — Certification of final state equalization rates, class ratios and class equalization rates
• N.Y. Real Prop. Tax Law § 1214 — Establishment of state equalization rates for counties
• N.Y. Real Prop. Tax Law § 1216 — Establishment of state equalization rates for supplemental assessment rolls for school purposes; computation of full valuation for school...
• N.Y. Real Prop. Tax Law § 1218 — Review of final determinations of state board of real property tax services relating to state equalization rates
• N.Y. Real Prop. Tax Law § 1220 — Definitions
• N.Y. Real Prop. Tax Law § 1221 — Computation of change in level of assessment
• N.Y. Real Prop. Tax Law § 1222 — Special equalization rates; state assessments
• N.Y. Real Prop. Tax Law § 1224 — Special equalization rates; ceilings or local assessment limitations; alternative veterans exemption
• N.Y. Real Prop. Tax Law § 1226 — Special equalization rates; tax apportionment
• N.Y. Real Prop. Tax Law § 1227 — Rates for apportionment purposes; full value adjustments
• N.Y. Real Prop. Tax Law § 1228 — Certification of change in level of assessment factors for certain exemptions
• N.Y. Real Prop. Tax Law § 1230 — Special equalization rates for certain school districts
• N.Y. Real Prop. Tax Law § 1250 — Definitions
• N.Y. Real Prop. Tax Law § 1251 — Establishment of special equalization ratios
• N.Y. Real Prop. Tax Law § 1252 — Manner by which ratios shall be determined
• N.Y. Real Prop. Tax Law § 1253 — Hearing and determination
• N.Y. Real Prop. Tax Law § 1254 — Use of special equalization ratios
• N.Y. Real Prop. Tax Law § 1260 — Definitions
• N.Y. Real Prop. Tax Law § 1261 — Determination of ratios of assessed valuation to full valuation
• N.Y. Real Prop. Tax Law § 1262 — Manner by which ratios shall be determined
• N.Y. Real Prop. Tax Law § 1263 — Notice of determination of tentative ratios and opportunity to be heard
• N.Y. Real Prop. Tax Law § 1264 — Certification of final ratios
• N.Y. Real Prop. Tax Law § 1300 — Definitions
• N.Y. Real Prop. Tax Law § 1302 — Use of city, town or county assessment roll
• N.Y. Real Prop. Tax Law § 1304 — Apportionment of assessments
• N.Y. Real Prop. Tax Law § 1306 — Levy of taxes
• N.Y. Real Prop. Tax Law § 1306-a — Effect of school tax relief (STAR) exemption upon school district taxes; state aid
• N.Y. Real Prop. Tax Law § 1308 — Property subject to levy
• N.Y. Real Prop. Tax Law § 1312 — Tax lien
• N.Y. Real Prop. Tax Law § 1314 — Equalization in school districts located in more than one city or town
• N.Y. Real Prop. Tax Law § 1316 — Alternative school tax apportionment
• N.Y. Real Prop. Tax Law § 1318 — Collecting officer's warrant; delivery thereof
• N.Y. Real Prop. Tax Law § 1320 — Undertaking of collecting officer
• N.Y. Real Prop. Tax Law § 1322 — Collecting officer's notice in districts other than city school districts
• N.Y. Real Prop. Tax Law § 1324 — Collecting officer's notice in city school districts
• N.Y. Real Prop. Tax Law § 1325 — Collecting officer in school district; third party notification notice
• N.Y. Real Prop. Tax Law § 1326 — Payment of taxes in installments in city school districts
• N.Y. Real Prop. Tax Law § 1326-a — Payment of taxes in installments in certain school districts
• N.Y. Real Prop. Tax Law § 1326-b — Payment of taxes in installments in certain school districts affected by floods or natural disasters
• N.Y. Real Prop. Tax Law § 1327 — Payment of taxes in installments in city school districts by senior citizens and physically disabled persons
• N.Y. Real Prop. Tax Law § 1328 — Collecting officer's fees; interest
• N.Y. Real Prop. Tax Law § 1330 — Enforcement of taxes in districts other than city school districts
• N.Y. Real Prop. Tax Law § 1332 — Enforcement of taxes in city school districts
• N.Y. Real Prop. Tax Law § 1334 — Right of action to recover tax
• N.Y. Real Prop. Tax Law § 1335 — Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city
• N.Y. Real Prop. Tax Law § 1336 — Collection of taxes in installments in school districts other than city school districts; method of election; certification
• N.Y. Real Prop. Tax Law § 1338 — Statement of taxes to be mailed
• N.Y. Real Prop. Tax Law § 1340 — Owner of real property may elect to pay school district taxes in installments
• N.Y. Real Prop. Tax Law § 1342 — Payment by county treasurer
• N.Y. Real Prop. Tax Law § 1400 — Date of taxable status
• N.Y. Real Prop. Tax Law § 1402 — Village assessment status
• N.Y. Real Prop. Tax Law § 1404 — Information to be supplied to non-residents
• N.Y. Real Prop. Tax Law § 1406 — Verification and completion of tentative assessment roll; notice thereof
• N.Y. Real Prop. Tax Law § 1408 — Hearing of complaints
• N.Y. Real Prop. Tax Law § 1410 — Verification and filing of assessment roll; notice thereof
• N.Y. Real Prop. Tax Law § 1412 — Retention of assessment roll
• N.Y. Real Prop. Tax Law § 1420 — Levy and extension of taxes
• N.Y. Real Prop. Tax Law § 1422 — Lien date
• N.Y. Real Prop. Tax Law § 1424 — Apportionment of tax lien
• N.Y. Real Prop. Tax Law § 1426 — Warrant for collection of taxes
• N.Y. Real Prop. Tax Law § 1428 — Notice of receipt of tax roll and warrant
• N.Y. Real Prop. Tax Law § 1430 — Statement of taxes to be mailed
• N.Y. Real Prop. Tax Law § 1431 — Town receiver of taxes in certain counties as village receiver
• N.Y. Real Prop. Tax Law § 1432 — Collection of taxes; interest
• N.Y. Real Prop. Tax Law § 1433 — Certification and collection of taxes in certain counties
• N.Y. Real Prop. Tax Law § 1434 — Partial payment of taxes
• N.Y. Real Prop. Tax Law § 1436 — Return of unpaid taxes
• N.Y. Real Prop. Tax Law § 1437 — Cancellation of void taxes
• N.Y. Real Prop. Tax Law § 1438 — Collection of taxes by village clerk
• N.Y. Real Prop. Tax Law § 1439 — Agreements between villages in Nassau county and the county of Nassau, towns, special and school districts therein; and between villages ...
• N.Y. Real Prop. Tax Law § 1440 — Civil actions to recover unpaid taxes
• N.Y. Real Prop. Tax Law § 1442 — Alternative method for collection of delinquent village taxes
• N.Y. Real Prop. Tax Law § 1502 — Payment of taxes in installments in certain towns in Dutchess county
• N.Y. Real Prop. Tax Law § 1504 — Penalties and interest payments in towns of Dutchess county
• N.Y. Real Prop. Tax Law § 1506 — Penalty and interest payments in cities and towns in Rensselaer county
• N.Y. Real Prop. Tax Law § 1510 — Solid waste fees
• N.Y. Real Prop. Tax Law § 1512 — Payment of taxes to county by cities in Westchester county
• N.Y. Real Prop. Tax Law § 1514 — Partial payment of taxes and tax liens in Westchester county
• N.Y. Real Prop. Tax Law § 1530 — County real property tax service agency; director
• N.Y. Real Prop. Tax Law § 1532 — Powers and duties of director of real property tax services
• N.Y. Real Prop. Tax Law § 1536 — County advisory appraisal service
• N.Y. Real Prop. Tax Law § 1536-a — County appraisal service
• N.Y. Real Prop. Tax Law § 1537 — Optional county services
• N.Y. Real Prop. Tax Law § 1538 — Optional assignment of the responsibilities of the county director of real property tax services by the county of Rockland
• N.Y. Real Prop. Tax Law § 1540 — Counties having power to assess property for tax purposes
• N.Y. Real Prop. Tax Law § 1544 — State advisory appraisal service
• N.Y. Real Prop. Tax Law § 1546 — Determination of specific types of property eligible for advisory appraisals by state or county
• N.Y. Real Prop. Tax Law § 1548 — Review of county advisory appraisals
• N.Y. Real Prop. Tax Law § 1550 — Minimum qualification standards for county directors of real property tax services and appraisal personnel
• N.Y. Real Prop. Tax Law § 1558 — Adoption of local laws
• N.Y. Real Prop. Tax Law § 1560 — Inconsistent laws inapplicable
• N.Y. Real Prop. Tax Law § 1562 — Local governments to which article applies
• N.Y. Real Prop. Tax Law § 1570 — Standards of real property tax administration
• N.Y. Real Prop. Tax Law § 1573 — State assistance for the maintenance of a system of improved real property tax administration
• N.Y. Real Prop. Tax Law § 1574 — Application of article
• N.Y. Real Prop. Tax Law § 1575 — Annual report
• N.Y. Real Prop. Tax Law § 1580 — Legislative findings
• N.Y. Real Prop. Tax Law § 1581 — Definitions
• N.Y. Real Prop. Tax Law § 1582 — Form of rolls; delivery
• N.Y. Real Prop. Tax Law § 1584 — Attachment to rolls
• N.Y. Real Prop. Tax Law § 1588 — Posted tax roll
• N.Y. Real Prop. Tax Law § 1590 — Data files; retention; submission to commissioner
• N.Y. Real Prop. Tax Law § 1592 — Rules and regulations
• N.Y. Real Prop. Tax Law § 1594 — Application of article
• N.Y. Real Prop. Tax Law § 1600 — Statement of purpose
• N.Y. Real Prop. Tax Law § 1602 — Establishment of consolidated assessing units
• N.Y. Real Prop. Tax Law § 1604 — Board of directors constituted
• N.Y. Real Prop. Tax Law § 1606 — Powers of board of directors
• N.Y. Real Prop. Tax Law § 1608 — Adoption of operating budget
• N.Y. Real Prop. Tax Law § 1610 — Assessor
• N.Y. Real Prop. Tax Law § 1612 — Board of assessment review
• N.Y. Real Prop. Tax Law § 1614 — Special procedures applicable to a consolidated assessing unit
• N.Y. Real Prop. Tax Law § 1616 — Local options not relinquished
• N.Y. Real Prop. Tax Law § 1618 — Equalization
• N.Y. Real Prop. Tax Law § 1620 — Role of commissioner
• N.Y. Real Prop. Tax Law § 1622 — Dissolution of consolidated assessing unit
• N.Y. Real Prop. Tax Law § 1624 — Construction of article
• N.Y. Real Prop. Tax Law § 1801 — Definitions
• N.Y. Real Prop. Tax Law § 1802 — Classification of real property in a special assessing unit
• N.Y. Real Prop. Tax Law § 1803 — Base proportions and adjusted proportions; determinations
• N.Y. Real Prop. Tax Law § 1803-a — Adjusted base proportions; determination
• N.Y. Real Prop. Tax Law § 1803-b — Allocation of taxes among classes
• N.Y. Real Prop. Tax Law § 1804 — Commissioner certifications
• N.Y. Real Prop. Tax Law § 1805 — Limitation on increases of assessed value of individual parcels
• N.Y. Real Prop. Tax Law § 1805-a — Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i...
• N.Y. Real Prop. Tax Law § 1805-b — Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i...
• N.Y. Real Prop. Tax Law § 1806 — Rules and regulations
• N.Y. Real Prop. Tax Law § 1901 — Definitions
• N.Y. Real Prop. Tax Law § 1902 — Certification of assessing units
• N.Y. Real Prop. Tax Law § 1903 — Homestead base proportion and non-homestead base proportion
• N.Y. Real Prop. Tax Law § 1903-a — Optional homestead and non-homestead tax rates in eligible split tax districts
• N.Y. Real Prop. Tax Law § 1904 — Transition assessment
• N.Y. Real Prop. Tax Law § 1905 — Commissioner adjustments for assessment rolls completed prior to nineteen hundred ninety
• N.Y. Real Prop. Tax Law § 1905-a — Commissioner certifications for assessment rolls completed during and after nineteen hundred eighty-nine