reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 510 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 510 - Notice of Increased Assessments in Towns, Cities and Certain Counties.

§  510.  Notice  of increased assessments in towns, cities and certain   counties. 1. Notwithstanding the provisions of any general,  special  or   local  law  to the contrary, the assessors in towns, cities and counties   having power to assess property for tax purposes shall not  sooner  than   one  hundred  twenty  days  preceding  the  date  on which the tentative   assessment roll is scheduled to be filed and not  later  than  ten  days   prior to the date for hearing complaints in relation to assessments mail   to each owner of real property in their town, city or county a notice of   any increase in the assessment thereof for that year. Such notice shall,   at  a  minimum,  specify  each  parcel  of  real  property, the assessed   valuation thereof for that year  and  the  previous  year  and  the  net   increase  in  the  assessment.  Such  notice  shall  indicate whether it   includes  a  preliminary  assessment  or  a  tentative  assessment.  For   purposes of this section, a "preliminary assessment" is an assessment as   determined  by  the  assessor which does not yet appear on the tentative   assessment roll and a "tentative assessment"  is  an  assessment  as  it   appears  on the tentative assessment roll. Where a notice of preliminary   assessment was sent and the tentative assessment of the  parcel  differs   from  its  preliminary  assessment, not later than ten days prior to the   date for hearing complaints in relation  to  assessments,  the  assessor   shall  mail  a  notice  to  the  owner  of  such  property  stating  the   preliminary assessment and the tentative assessment.  All  notices  sent   pursuant  to  this section shall also include a statement of the date or   dates and times at which the board of assessment review  shall  meet  to   hear  complaints  with  respect  to  assessments  and that a publication   containing procedures for contesting an assessment is available  at  the   assessor's  office.  Failure  to  mail any such notice or failure of the   owner to receive the same shall not prevent  the  levy,  collection  and   enforcement  of  the  payment  of  the  taxes on such real property. The   provisions of this section shall not apply to the city of New York which   shall continue to be subject to the provisions  of  the  New  York  city   charter.2.  The  provisions of subdivision one of this section shall not apply   to any assessing unit which sends an assessment disclosure  notice  and,   if  thereafter  required,  a  notice of change, pursuant to section five   hundred eleven of this chapter.3. No separate notice shall be required to be mailed pursuant to  this   section  for  property subject to taxation pursuant to title two of this   article provided the assessor complies  with  the  notice  provision  of   section five hundred forty-two of such title.
NY Real Prop Tax L § 510-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 510-A - Notice to Property Owners of Changes in the Taxable Status of Their Property.

§ 510-a. Notice to property owners of changes in the taxable status of   their  property.  1.  Notwithstanding  the  provisions  of  any general,   special or local law to the contrary, the assessors in towns,  counties,   and cities, having power to determine the taxable status of property for   tax  purposes  shall,  not  later  than  ten  days prior to the date for   hearing complaints in relation to assessments, or in  the  case  of  the   city of New York, not later than thirty days prior to the final date for   filing  an  appeal,  mail  to  each owner of such real property in their   town, city or county a notice of change which said assessors  have  made   in  the  taxable  status  of such property from the status of (a) wholly   exempt to taxable in whole or in part or (b) taxable in part to  taxable   in whole. Such notice shall include a statement of the date or dates and   times  at  which  the  board  of  assessment  review  shall meet to hear   complaints with respect to assessments. Provided, however, that no  such   notice shall be required when a STAR exemption has been removed upon the   request of the property owner or at the direction of the commissioner.2.  Failure to mail any such notice or failure of the owner to receive   the same shall not prevent the levy, collection and enforcement  of  the   payment of taxes on such real property.3.  The  provisions of subdivision one of this section shall not apply   to any assessing unit which sends an assessment disclosure  notice  and,   if  thereafter  required,  a  notice of change, pursuant to section five   hundred eleven of this  chapter;  provided  such  notice  addresses  the   discontinuance  of  an  exemption  granted on the assessment roll of the   preceding year to the property for which the notice is sent.
NY Real Prop Tax L § 512 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 512 - Hearing of Complaints.

§  512.  Hearing  of complaints. 1. Beginning on the fourth Tuesday of   May, or such other date  as  is  established  by  city  charter,  county   charter,  county  tax  act  or  other  special  law,  and  so  many days   thereafter as the board of assessment review deems necessary, such board   shall meet to hear complaints in relation to assessments.1-a. The governing body of an assessing unit which employs an assessor   who is at the same time employed by another assessing unit may  adopt  a   local  law  establishing  a  date  for  the  meetings  of  the  board of   assessment review other than that provided in subdivision  one  of  this   section.  The  date  or first date so established may be no earlier than   the fourth Tuesday in May and no later than the second Tuesday of  June.   Such  local  law shall remain in effect until rescinded or superseded by   subsequent local law. A copy of any local law adopted pursuant  to  this   subdivision  shall  be filed with the clerk of the city or town and with   the commissioner in addition to the other filings required  by  law.  In   the  event  no  local  law  is adopted pursuant to this subdivision, the   board of assessment review shall meet to hear complaints  as  prescribed   in subdivision one of this section.2.  The persons entitled to file complaints in relation to assessments   with the board of assessment review, the time and manner of filing  such   complaints  and  the  grounds  for  administrative review of assessments   shall be governed by section five hundred twenty-four of this article.3. At the meeting of the board of assessment review to hear complaints   in relation to assessments brought before it, such board shall have  all   of  the  powers and duties prescribed by title one-A of this article and   by any other law. The board of assessment review may adjourn  from  time   to time for the purpose of hearing complaints.*  4.  Notwithstanding  any  local law to the contrary, where the real   property is residential in whole or in part and all or part is  occupied   by  a  renter whose interest or interests are described in section three   hundred four of this chapter,  the  owner  and/or  any  such  renter  or   organization  consisting  solely  of  such  renters may file a complaint   pursuant to this section and be entitled to all legal  rights  contained   in  this  section.  A  complaint by such renter or organization shall be   deemed a complaint on the assessment of the entire real property.* NB (Effective pending ruling by Commissioner of Internal Revenue)
NY Real Prop Tax L § 514 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 514 - Verification of Final Assessment Roll.

§  514.  Verification  of  final  assessment  roll. When the tentative   assessment roll has been changed after the hearing and determination  of   all complaints as provided in title one-A of this article, the assessor,   or  if  the  final assessment roll was prepared by a board of assessors,   the board, or a majority of them,  shall  severally  appear  before  any   officer  of  the  county authorized by law to administer oaths and shall   severally make  and  subscribe  before  such  officer  an  oath  in  the   following  form:  "I  (We),  the  undersigned, do (severally) depose and   swear that, to the best of my (our) knowledge and belief, the  foregoing   final  assessment  roll  conforms  in  all  respects  to  the  tentative   assessment roll with the exception of  changes  made  by  the  board  of   assessment  review and assessments made by the commissioner," which oath   shall be set forth on such final assessment roll and signed and verified   by the assessor or assessors.
NY Real Prop Tax L § 516 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 516 - Filing of Final Assessment Roll; Notice of Completion.

§ 516. Filing of final assessment roll; notice of completion. 1. On or   before  the  first day of July, the assessor or assessors shall complete   the final assessment roll, deliver the original  to  the  clerk  of  the   county  legislative  body,  and prepare and file a certified copy in the   office of the city or town clerk.    The  assessor  or  assessors  shall   forthwith  cause a notice to be published once in the official newspaper   of such city or town,  or  if  no  newspaper  has  been  designated  the   official  newspaper,  in  a newspaper having general circulation in such   city or town, stating that the final assessment roll has been  completed   and  a  certified copy thereof so filed for public inspection. In towns,   the assessors shall also cause a copy of  the  published  notice  to  be   posted  on  the signboard maintained for the posting of legal notices at   the entrance of the town clerk's office pursuant to subdivision  six  of   section thirty of the town law.2.  The  certified copy of the final assessment roll shall be retained   in the office of the city or town clerk as a public record for a minimum   of ten years from the date the final assessment roll was filed.3. Notwithstanding the  foregoing  provisions  of  this  section,  the   county  legislative body may require additional copies of the assessment   roll to be made and specify by whom  such  additional  copies  shall  be   made.
NY Real Prop Tax L § 518 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 518 - Change in Tax Billing Address.

§  518.  Change in tax billing address.  Where the assessor receives a   report of a transfer occurring after the  taxable  status  date,  or  is   otherwise  notified  of  a  change  in tax billing address, the assessor   shall enter the new tax billing address on the data file, as  that  term   is  defined in section fifteen hundred eighty-one of this chapter. Where   no such data file exists, the assessor shall enter the new  tax  billing   address on the assessment roll. If the assessor does not have custody of   the assessment roll when such report is received, he or she shall report   the  new  tax  billing  address  to the person having custody of the tax   roll, which person shall enter the new tax billing address  on  the  tax   roll.  Nothing contained herein shall be construed to authorize a change   of the name of the owner included in the data file or appearing  on  the   roll.
NY Real Prop Tax L § 528 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1-A - Administrative Review of Assessments 528 - Application of Title.

§  528.  Application  of  title.  1. No "charter law," as such term is   defined in section thirty-two of the municipal home rule law, nor  local   law  shall  be adopted which is inconsistent with the provisions of this   title.2. Provisions of all general, special, local or other laws  which  are   inconsistent  with the provisions of this title shall be inapplicable to   municipal  corporations  to  which  this  title  applies  but   if   not   inconsistent shall apply to such municipal corporation.3.  This  title  shall  apply  to  all counties except counties wholly   within a city and all cities and towns in the state except  (1)  a  city   with  a  population  of five million or more and (2) a city or town in a   county having the power to assess property for purposes of taxation.
NY Real Prop Tax L § 530 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 530 - Construction of Terms.

§ 530. Construction of terms. As used in this title:1. "Taxes" and "taxation" shall include special ad valorem levies.2.  "Lands"  and  "state  lands" shall, include conservation easements   created  pursuant  to  title  three  of  article   forty-nine   of   the   environmental  conservation law within the Adirondack or Catskill parks,   as those areas are defined in such law and common law easements on  land   within  the  Adirondack  or  Catskill  parks  created  for  conservation   purposes and such easements on lands within the watershed of Hemlock and   Canadice lakes in  the  towns  of  Livonia,  Conesus,  West  Sparta  and   Springwater  in Livingston county, the towns of Canadice and Richmond in   Ontario county and the town of Wayland in Steuben  county.  "Lands"  and   "state  lands"  shall  in  no  event include lands used by the state for   highway or parkway purposes or lands acquired for such  purposes  though   not  in  actual  use  therefor  if  construction of a highway or parkway   thereon is in good faith contemplated.3. Notwithstanding  any  other  provision  of  law,  for  purposes  of   paragraph  j  of section five hundred thirty-two of this title, the term   "taxation" shall be construed to include special assessments.
NY Real Prop Tax L § 533 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 533 - Certain Conservation Easements Created Pursuant to Title Three of Article Forty-Nine of the Environmental Conservation Law Hereafter Acquired by The

§  533. Certain conservation easements created pursuant to title three   of article forty-nine of the environmental  conservation  law  hereafter   acquired  by the state within the Adirondack or Catskill parks, as those   areas are defined in such law and lands within the watershed of  Hemlock   and  Canadice  lakes  in  the towns of Livonia, Conesus, West Sparta and   Springwater in Livingston county, the towns of Canadice and Richmond  in   Ontario  county  and  the  town  of Wayland in Steuben county, and lands   within the Tug Hill region, as defined in article  thirty-seven  of  the   executive  law,  shall  be  subject  to  taxation  for all purposes. Any   conservation  easement  created  pursuant  to  title  three  of  article   forty-nine  of  the environmental conservation law hereafter acquired by   the state within the Adirondack or Catskill parks, as  those  areas  are   defined  in  such  law  or  acquired  by  the  state on lands within the   watershed of Hemlock  and  Canadice  lakes  in  the  towns  of  Livonia,   Conesus,  West Sparta and Springwater in Livingston county, the towns of   Canadice and Richmond in Ontario county  and  the  town  of  Wayland  in   Steuben  county,  or  acquired by the state on lands within the Tug Hill   region as defined in article thirty-seven of the executive law, shall be   subject to taxation for all purposes. Any common law  easement  acquired   on  or  before  January  first, nineteen hundred ninety by the state for   conservation purposes within the Adirondack or Catskill parks, as  those   areas  are  defined  in  the  environmental  conservation  law, shall be   subject to taxation for all purposes. The value of such interests  shall   be  equivalent  to the change, if any, in the value of the lands subject   to the easement. The procedures  set  forth  in  sections  five  hundred   forty, five hundred forty-two, five hundred forty-three and five hundred   forty-four  of  this  title  shall  govern the assessment and payment of   taxes thereon. If the acquisition by or conveyance to the state  of  any   such  easement  is  determined  to  be  void  by  any court of competent   jurisdiction, tax payments on such easement paid by the state  prior  to   the  date  of  such determination shall be retained by the recipient and   shall be deemed to have been a grant-in-aid by the state.
NY Real Prop Tax L § 538 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 538 - Time of Acquisition of Lands.

§  538.    Time  of acquisition of lands.  Lands described in sections   five hundred thirty-two,  five  hundred  thirty-four  and  five  hundred   thirty-six of this chapter heretofore or hereafter acquired by the state   shall be subject to taxation as provided in such sections.
NY Real Prop Tax L § 540 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 540 - List to Be Supplied by Commissioner.

§  540.  List  to  be supplied by commissioner. The commissioner shall   annually transmit to the assessors of  each  assessing  unit  containing   state  lands  subject  to taxation, and to town or county assessors, who   prepare a copy of the applicable part of the town or  county  assessment   roll  for  village  tax  purposes  as  provided  in subdivision three of   section fourteen hundred two of this  chapter,  for  each  such  village   containing  state  lands  subject  to taxation, a list of all such lands   therein, which list shall be used by  the  assessors  in  preparing  the   assessment  roll  or copy of the applicable part thereof for village tax   purposes. Such list  shall  include  any  common  law  and  conservation   easement therein made subject to taxation pursuant to this title and the   appropriate  allocation  factor  or  factors which shall be entered as a   separate parcel on the tentative assessment roll by the assessor.
NY Real Prop Tax L § 544 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 544 - Payment of Taxes by State.

§  544.  Payment of taxes by state. 1. The comptroller shall pay taxes   levied on lands of the state in each county pursuant  to  the  foregoing   sections  of  this  title, out of moneys appropriated by the legislature   therefor, to the county  treasurer  for  appropriate  distribution  upon   submission  of  a statement of such taxes by him or her in such form and   executed in such manner by the county treasurer as may  be  required  by   the  comptroller. Provided, however, that in the case of lands which are   taxable pursuant to subdivision (j) of section five  hundred  thirty-two   of  this title, the comptroller shall pay such taxes. Such payment shall   be requested, processed and paid separately from all  other  taxes  that   are payable to the county treasurer pursuant to this section.2.  No penalties, interest or fees of any kind, except fees payable to   school district collecting  officers  pursuant  to  subdivision  one  of   section thirteen hundred twenty-eight of this chapter on school taxes on   lands  outside  the  forest preserve, shall be added to taxes payable by   the state pursuant to the provisions of this section.
NY Real Prop Tax L § 545-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 545-A - State Aid; Certain Lands in Suffolk County.

§  545-a.  State  aid;  certain  lands in Suffolk county. 1. State aid   shall be payable to any tax district, as defined in subdivision five  of   this  section when on any assessment roll the taxable assessed valuation   in such district is reduced by a taking of previously  taxable  property   by the state or any agency thereof.2.  The  state aid payable to a tax district as defined in subdivision   five of this section shall be equal to one hundred percent of the  total   amount  of  taxes which were levied on the assessed valuation so removed   from the assessment roll in the year immediately preceding such removal.   Said payments shall be made for five years  immediately  succeeding  the   effective  date  of  this  section.  In the next three succeeding years,   state aid payable to such tax district shall be  equal  to  seventy-five   percent,  fifty  percent  and  twenty-five percent, respectively, of the   total amount of taxes  which  were  levied  on  the  assessed  valuation   removed from the assessment roll for the year preceding such removal.3. In making computations and determinations pursuant to this section,   there shall be taken into account increases or decreases in the level of   assessment.4.  The  chief  fiscal  officer  of a tax district which qualifies for   state aid pursuant to this section shall make  application  therefor  to   the  commissioner. The application shall be made on a form prescribed by   such commissioner and shall contain such information as the commissioner   shall  require.  Upon  approval  of  the  application  therefor  by  the   commissioner, such state aid shall be paid upon audit and warrant by the   state comptroller.5. The term "tax district" shall mean a school district located within   the  county of Suffolk wherein real property was taken by the department   of environmental conservation by deeds recorded on the sixteenth day  of   October   and   the  twenty-ninth  day  of  November,  nineteen  hundred   seventy-eight.
NY Real Prop Tax L § 547 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 2 - Assessment and Taxation of Certain State Lands 547 - Annual Report.

§  547. Annual report. On or before January fifteenth the comptroller,   in consultation with the board  of  real  property  services  and  other   agencies  as  may  be  appropriate, shall submit to the governor and the   legislature an annual accounting of state  aid,  taxes  and  assessments   paid  by  the  state  pursuant  to this article during the preceding and   current fiscal years. Such accounting shall include, but not be  limited   to,  the  number,  type  and  amount  of  claims  so paid, as well as an   estimate of claims to be paid during the remainder of the current fiscal   year and during the following fiscal year.
NY Real Prop Tax L § 551 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 551 - Entry by Assessor of Omitted Real Property on Current Assessment Roll.

§  551.  Entry  by  assessor  of  omitted  real  property  on  current   assessment roll. 1. The assessor of any assessing  unit,  upon  his  own   motion  or  upon the application of any taxpayer therein, shall enter on   the assessment  roll  of  the  current  year,  prior  to  the  tentative   completion  thereof,  any  parcel  of  real  property shown to have been   omitted from the assessment roll of the preceding year, at the valuation   of that year, or if not then valued, at such valuation as  the  assessor   shall  determine  for the preceding year. A special franchise assessment   after apportionment  thereof  by  the  assessor,  if  necessary,  or  an   assessment  of  state  land  subject  to taxation for the preceding year   which is less than the assessment thereof approved by the  commissioner,   shall be entered at the valuation determined by the commissioner.2.  Real  property assessed pursuant to this section shall be taxed at   the tax rate or tax rates for the preceding year. The amount of  tax  or   taxes  levied  pursuant  to  this  section  shall  be  deducted from the   aggregate amount of taxes to be levied for the current year.