Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 300 — Property subject to taxation
N.Y. Real Prop. Tax Law § 300
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 300. Property subject to taxation. All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to…
Citator
N.Y. Real Prop. Tax Law § 300 — Property subject to taxation is in force in the current edition of the Code, and nothing recorded condemns it.
§ 300. Property subject to taxation. All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to the contrary, personal property, whether tangible or intangible, shall not be liable to ad valorem taxation.