Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1400 — Date of taxable status
N.Y. Real Prop. Tax Law § 1400
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1400. Date of taxable status. Real property shall be assessed for village purposes according to its condition and ownership as of the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law.
Citator
N.Y. Real Prop. Tax Law § 1400 — Date of taxable status is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1400. Date of taxable status. Real property shall be assessed for village purposes according to its condition and ownership as of the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law.