reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 575-B (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 575-B - Solar or Wind Energy Systems.

§ 575-b. Solar or wind energy systems. 1. The assessed value for solar or  wind energy systems, as defined in section four hundred eighty-seven of this chapter, shall be determined by a discounted cash flow  approach that includes:  (a)  An appraisal model identified and published by the New York state department of taxation and finance, in consultation with  the  New  York state  energy  research  and  development  authority, within one hundred eighty days of the effective date  of  this  section,  and  periodically thereafter as appropriate; and  (b)  A  solar  or  wind energy system discount rate or rates published annually by the New York  state  department  of  taxation  and  finance; provided  that  prior  to  such publication, such discount rate or rates shall be published in preliminary form on the department's  website  and notice thereof shall be sent to parties who have requested the same. The department  shall  then allow at least sixty days for public comments to be submitted, and shall consider any comments so submitted and make  any changes  it  deems necessary prior to publishing the final discount rate or rates; and  (c) In the formulation of such a model and discount rate, the New York state department of taxation and finance shall consult with the New York State Assessors Association. Provided, further, in  the  formulation  of such  a  model  and  discount  rate,  the  New  York state department of taxation and finance shall be authorized to take into  account  economic and  cost  characteristics of such solar and wind energy systems located in different geographic regions of the state and  consider  regionalized market  pressures in the formulation of the appraisal model and discount rate required under this section.   2. The reports required by section five hundred seventy-five-a of this title shall be designed to elicit such information as  the  commissioner may  reasonably  require  for  the  development  and  maintenance  of an appraisal model and discount rate.   3. The provisions of this section shall only apply to  solar  or  wind energy  systems  with  a nameplate capacity equal to or greater than one megawatt.
NY Real Prop Tax L § 576 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 576 - Assessment Under Cooperative Agreements.

§  576.  Assessment  under  cooperative agreements. 1. A person may be   appointed to and hold the office of assessor  in  more  than  one  city,   town,  village  or combination thereof pursuant to municipal cooperative   agreements entered into in accordance with article five-g of the general   municipal law or any other similar authorization of law.2.  The  commissioner  shall  advise  and  assist  localities  in  the   development of plans for cooperative action.3.  Whenever  a  person  is  assessor  of  more than one city, town or   village or combination thereof, the cost of travel and other actual  and   necessary  expenses  incurred  by  such assessor in attending courses of   training and education as may be required by law shall be shared by  the   city  or  town or combination thereof in which he is the assessor or for   which he has been appointed as assessor  for  the  forthcoming  term  in   proportion  to their taxable full values unless otherwise apportioned by   agreement between such cities and towns.
NY Real Prop Tax L § 580 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 580 - Condominiums.

§  580.   Condominiums.   Condominiums shall be assessed in the manner   set forth in section three hundred thirty-nine-y of  the  real  property   law.
NY Real Prop Tax L § 581-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 581-A - Assessment of Residential Real Property.

§  581-a. Assessment of residential real property. Notwithstanding any   other provision of law, the assessed valuation of real property used for   residential rental  purposes  where  at  least  twenty  percent  of  the   residential  units  are subject to an agreement with a municipality, the   state, the federal government,  or  an  instrumentality  thereof,  which   agreement  restricts  occupancy of those units to tenants who qualify in   accordance with an income test, shall be  determined  using  the  income   approach  as applied to the actual net operating income, after deducting   for reserves required by any federal, state or municipal  programs.  For   the  purposes  of  this  section  "net  operating income" shall mean the   actual or anticipated  net  income  that  remains  after  all  operating   expenses  are  deducted from effective gross income, but before mortgage   debt service and book depreciation are deducted. The assessed  valuation   of  real  property  used  for  such residential rental purposes shall be   determined using the actual net operating income, and shall not  include   federal,  state  or  municipal  income  tax credits, subsidized mortgage   financing, or project grants, where such subsidies are  used  to  offset   the project development cost in order to provide for lower initial rents   as  determined by regulations promulgated by the division of housing and   community renewal.
NY Real Prop Tax L § 581-B (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 581-B - Assessment of Parcels Used for Residential Purposes and Registered as Family Day Care Homes.

§  581-b.  Assessment  of  parcels  used  for residential purposes and   registered as family day care homes.  Notwithstanding  any  inconsistent   provision  of  law, in the assessment of any parcel used for residential   purposes and registered as a family day care home  pursuant  to  section   three hundred ninety of the social services law, the use or registration   of such parcel as a family day care home shall be completely disregarded   in assessing the value of such parcel.
NY Real Prop Tax L § 582 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 582 - Valuation of Agricultural Structures.

§  582.  Valuation of agricultural structures. Structures used on land   used in agricultural production located within an agricultural  district   and/or  on  property receiving an agricultural assessment as provided in   article twenty-five-AA of the  agriculture  and  markets  law  shall  be   assessed  at  an  amount  not  to  exceed the cost of replacement new at   current prices less a deduction for physical depreciation calculated  in   accordance  with the assessor's manual distributed by the office of real   property  services,  and  if   applicable,   functional   and   economic   obsolescence.  For  the  purpose  of  this  section, structures shall be   defined as those used:1. For the production or storage of  crops,  livestock,  or  livestock   products  as defined in section three hundred one of the agriculture and   markets law;2.  For  the  storage  of  equipment  and/or  supplies  used  in  such   production;3.  In whole or in part as farm labor dwellings, except for structures   which are  used  as  the  principal  residence  of  the  owner  of  such   structure; or4.  For on farm processing or on farm retail merchandising, so long as   at least seventy-five percent of the annual volume of such processing or   such merchandising utilizes crops, crop products, livestock or livestock   products, as defined in section three hundred one of the agriculture and   markets law, produced on such land owned or operated by such applicant.
NY Real Prop Tax L § 582-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 582-A - Value of Lands and Structures Supporting Non-Residential Water Dependent Activities.

§  582-a.  Value  of  lands  and structures supporting non-residential water dependent activities. 1. Notwithstanding any  other  provision  of law,  real  property owned or leased for non-residential water dependent activities shall be assessed for the purposes of this chapter at  a  sum reflecting the current use of such lands, and shall not be assessed at a rate  that reflects the best possible use of those lands, for as long as those non-residential activities remain of a water dependent nature.   2. For the purposes of this section, "structures" shall be defined  as those structures used:  (a)  Within  a  marine  district  as  provided  in  the  coastal  zone management  local  waterfront  revitalization  program   under   article forty-two of the executive law, or within a state approved comprehensive harbor  management  plan,  as defined in subdivision ten of section nine hundred eleven of the executive law;  (b) On lands under lease from the state or the thruway  authority  for non-residential   purposes   considered   to   support  water  dependent activities;  (c) For the purpose of berthing and mooring of  recreational  vessels, and the storage thereof, or a boatyard, marine service facility, charter or sports fishing station, bait and fuel operations, marine towing; and  (d)  For  any  other  non-residential purpose that requires the use of waterfront lands in order to function or provide marine services.
NY Real Prop Tax L § 583 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 583 - Definitions.

§ 583. Definitions. As used in this title:1. "City" means the city of New York.2.  "Tax",  "taxes"  and  "taxation"  mean  a  charge  imposed on real   property by or on behalf of a county, city,  town,  village,  or  school   district  for  municipal or school district purposes, and any special ad   valorem levy or special assessment.3. "Watershed agricultural easement" means  a  watershed  conservation   easement  which  allows the land subject to such easement to be utilized   in agricultural production.4. "Watershed conservation  easement"  means  an  easement,  covenant,   restriction or other interest in real property purchased by or on behalf   of  the  city of New York that is located in those areas of the counties   of Delaware, Dutchess, Greene, Putnam, Schoharie, Sullivan,  Ulster  and   Westchester  located in the watershed of the New York city water supply,   created under and subject to the provisions of article forty-nine of the   environmental conservation law which, for the purpose of maintaining the   open space, natural condition, or character of the real  property  in  a   manner consistent with the protection of water quality generally and the   New   York   city   water   supply  specifically,  limits  or  restricts   development, management or use of such real property.
NY Real Prop Tax L § 584 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 584 - Taxation of Watershed Conservation Easements and Watershed Agricultural Easements.

§  584.  Taxation  of  watershed  conservation easements and watershed   agricultural easements. Any watershed  conservation  easement  shall  be   subject  to  taxation  for  all purposes except as hereafter provided. A   watershed agricultural easement shall be subject to taxation as provided   in section five hundred eighty-five of this title.  The  procedures  set   forth  in  this  title  shall  govern  the  levy and payment of taxes on   watershed conservation easements and watershed agricultural easements.
NY Real Prop Tax L § 585 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 585 - Taxation or Exemption of Watershed Agricultural Easements.

§  585.  Taxation or exemption of watershed agricultural easements. 1.   Any watershed agricultural easement acquired before January  first,  two   thousand  eleven shall be exempt from taxation on any assessment roll on   which the land subject to the easement qualifies  for  and  receives  an   agricultural  assessment  pursuant  to  article  twenty-five-AA  of  the   agriculture and markets law.2. Any watershed agricultural easement that burdens  land  which  does   not   receive   an   agricultural   assessment   pursuant   to   article   twenty-five-AA of the agriculture and markets law or which  is  acquired   on  or  after  January first, two thousand seventeen shall be subject to   taxation for all purposes. The taxes levied on such  easement  shall  be   levied as provided in this title.
NY Real Prop Tax L § 587 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 587 - List of Watershed Conservation Easements and Watershed Agricultural Easements.

§   587.  List  of  watershed  conservation  easements  and  watershed   agricultural  easements.  The  city  shall  annually  transmit  to   the   commissioner,  to the assessors of each assessing unit in which the city   has acquired watershed conservation easements and watershed agricultural   easements, 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 in which such easements have   been acquired, a list of all such easements therein. Such list shall  be   used  by  the assessors in preparing the assessment roll or, for village   tax purposes the copy of the applicable  part,  and  shall  include  the   appropriate  allocation  factor or factors, and each such easement shall   be entered as a separate parcel on the tentative assessment roll by  the   assessor.
NY Real Prop Tax L § 588 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 588 - Payment of Taxes on Parcels Subject to a Watershed Conservation Easement or Watershed Agricultural Easement.

§ 588. Payment of taxes on parcels subject to a watershed conservation   easement or watershed agricultural easement. 1. The city shall pay taxes   levied  on  watershed  agricultural easements and watershed conservation   easements pursuant to the foregoing sections of this title in  the  same   manner as any other taxes levied upon real property.2.  Payment  of taxes by the owner of a parcel burdened by a watershed   conservation easement or watershed agricultural  easement  made  taxable   pursuant  to  this title based upon the assessment of the parcel without   consideration of that easement shall entitle  that  owner  to  a  refund   pursuant to section five hundred fifty-six of this article, equal to any   taxes  payable  by the city upon such easement. Such owner shall present   the certificate issued pursuant to this section and proof of payment  to   the tax levying body.
NY Real Prop Tax L § 589 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 589 - Change in Allocation Factor.

§  589.  Change  in  allocation  factor.  1.  At  any  time  after the   allocation factor is initially certified to the assessing unit, upon the   request of the city or the owner of the parcel burdened by the easement,   the commissioner may compute and certify a new allocation  factor  based   on  a  change in circumstances. A request for a review of the allocation   factor shall be made by submitting to the  commissioner  (a)  a  written   request  by  the  landowner,  (b)  a written request by the city setting   forth the claimed change in circumstances,  (c)  a  written  stipulation   entered  into  by  the  city  and  the  landowner  setting forth the new   allocation factor, or (d) an appraisal  or  appraisals  performed  by  a   licensed  real  estate  appraiser  within one year of submission setting   forth the current fair market value of the easement and the current fair   market  value  of  the  land  subject  to  the  easement  exclusive   of   improvements  and  unencumbered  by the easement. The commissioner shall   define the changes in circumstances required to  change  the  allocation   factor.  The party seeking the change in allocation factor shall provide   copies of the appraisals and written request to the other party.2. If one party objects to a change  in  the  allocation  factor,  the   party  may  submit  the  appraisals specified in subdivision one of this   section within ninety days of receipt of the other parties' appraisal or   written request.3. The commissioner shall review the materials submitted and  issue  a   current allocation factor determined by the materials submitted.4.  If  judicial  review  is sought to challenge a determination under   this section, the action shall be commenced in the county in  which  the   real property is located.
NY Real Prop Tax L § 589-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For 589-A - Authority to Promulgate Rules.

§  589-a.  Authority  to  promulgate  rules.  In addition to any other   authority conferred upon the commissioner by statute,  the  commissioner   is hereby authorized to promulgate rules and mandate the use of forms to   implement the provisions of this title.
NY Real Prop Tax L § 590 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 5 - Oil and Gas Economic Units 590 - Definitions.

§  590.  Definitions.  1.  "Economic  profile"  means  a net cash flow   analysis of a financial summary of an average  or  typical  oil  or  gas   economic  unit,  based  upon average or typical income and expense items   pertaining to one or more oil or gas  economic  units  of  one  or  more   producers.2. "Economic unit" means all the real property subject to taxation and   assessed  pursuant to this title associated with the exercise of oil and   gas rights, including the unextracted oil and gas, oil  and  gas  rights   and  any  and  all equipment, fixtures and pipeline, regardless of size,   length or pressure rating necessary to drill,  mine,  operate,  develop,   extract,  produce, collect, deliver or sell the oil or gas to a point of   sale to a commercial purchaser or the pipeline or equipment of  a  user,   including   wells,  well-head  equipment,  pipes,  compressor  stations,   related equipment and buildings used to store equipment.  Each  economic   unit  may include either a single well and the associated property, or a   group of wells and the associated property under  common  ownership  and   operated  as  a  unit. No economic unit shall extend beyond the point of   sale or where the gas or oil is delivered to the pipe or equipment of  a   user,  nor shall an economic unit include special franchise property, or   the percentage of any pipe, pipelines, equipment  or  fixtures  such  as   cogeneration  equipment,  which  generates income from activity which is   not  associated  with  or  necessary  for  the  extraction,  collection,   delivery  and  sale  of  oil and gas from the economic unit to a user or   commercial purchaser.3. "Oil and gas rights" means  any  right  to  drill,  mine,  operate,   develop,  extract,  produce, collect, deliver or sell oil or gas located   on or below real property.4. "Producer" means any  person,  partnership,  corporation  or  other   association  or  entity  owning or operating the working interest in any   oil or gas property.5. "Production year" means the calendar year immediately preceding the   applicable taxable status date, except that for  final  city  assessment   rolls  required  to  be  filed  between  January  first  and  May first,   inclusive, and for all final village assessment rolls,  production  year   means  the  second calendar year preceding the applicable taxable status   date.6. "Unit of production value"  means  the  value  established  by  the   commissioner  for  purposes  of  this  title  for  each barrel of oil or   thousand cubic feet of gas produced in the production year.7. "Exercise of oil and gas rights" means the act or acts of drilling,   mining,  operating,  developing,  extracting,   producing,   collecting,   delivering  or  selling oil or gas located on or below real property and   such other acts as are deemed necessary and appropriate for  the  proper   operation and development of oil and gas wells.
NY Real Prop Tax L § 593 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 5 - Oil and Gas Economic Units 593 - Oil and Gas Charges.

* §  593.  Oil  and  gas  charges. 1. Each year the state office shall   charge producers for the establishment of unit of production values. The   amount of such charge to each producer shall be determined according  to   the  following  schedules,  provided,  however,  that in no case shall a   charge be made against any tax exempt organization.Schedule ANatural Gas Producers   Thousand Cubic Feet of Gas                                   Fee1,000,000 or more                                       $3,000500,000 - 999,999                                        2,000250,000 - 499,999                                        1,000100,000 - 249,999                                          65050,000  -  99,999                                          17510,000  -  49,999                                           601,000  -   9,999                                           25Schedule BOil Producers   Barrels of Oil Produced                                     Fee20,000 or more                                            $60010,000 - 19,999                                         3001,000 -  9,999                                         1501 -    999                                         252. The production used to determine such charge shall  be  the  latest   production  reported  by the producer to the department of environmental   conservation immediately preceding the date on which the  department  is   required to furnish the governor with estimates and information pursuant   to  section  one  of article seven of the constitution. The charge shall   constitute a lien upon all real property used in production  during  the   production  year  and  may be enforced by appropriate administrative and   judicial proceedings commenced by counsel to the state office.* NB Repealed March 31, 2024