Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 902 — Lien date
N.Y. Real Prop. Tax Law § 902
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 902. Lien date. The amount of all taxes, special ad valorem levies and special assessments levied upon any parcel of real property by the board of supervisors shall, except as otherwise expressly provided by law, be and become a lien thereon as of the first day of January of the fiscal year…
Citator
N.Y. Real Prop. Tax Law § 902 — Lien date is in force in the current edition of the Code, and nothing recorded condemns it.
§ 902. Lien date. The amount of all taxes, special ad valorem levies and special assessments levied upon any parcel of real property by the board of supervisors shall, except as otherwise expressly provided by law, be and become a lien thereon as of the first day of January of the fiscal year for which levied and shall remain a lien until paid.