reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 3-A - Homeowner Bill of Rights and Related Provisions › 1146 - Repayment Plans.

§  1146.  Repayment  plans. 1. The governing body of a tax district is
hereby authorized and empowered to enact and amend a local law providing
that in the case of primary residences with a  tax  delinquency  greater
than  five hundred dollars but less than thirty thousand dollars or such
other limit as may be provided by such local  law,  the  property  owner
shall  be  permitted  to  enter  into  a  repayment  plan  to cure a tax
delinquency at any time until the date of redemption.
2.  The  term  of  the  repayment  plan  shall  be  twelve,  eighteen,
twenty-four,  or  thirty-six  months,  at  the  option of the owner. The
amount due under the agreement shall be paid, as nearly as possible,  in
equal  amounts on each payment due date. The amount of each such payment
shall be determined by dividing the amount due by the number of required
installment payments.
3. The owner shall be deemed to  be  in  default  of  a  payment  plan
agreement  pursuant  to  this  section upon the occurrence of any of the
following events:
(a) Any payment due under  the  repayment  plan  is  not  made  within
forty-five days from the payment due date;
(b)  Any tax levied after the owner entered into the repayment plan is
not paid by the payment due date;
(c) The subject property is sold; or
(d) The total principal amount  in  arrears  exceeds  thirty  thousand
dollars  or  such  higher  amount  as  may  have  been set by local law,
ordinance or resolution.
4. In the event of a default in  payments,  and  after  service  of  a
twenty-day  notice  of default, the tax district shall have the right to
require the entire unpaid balance, with interest, to be paid in full.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 3-A - Homeowner Bill of Rights and Related Provisions › 1148 - Assistance to Vulnerable Populations.

§  1148.  Assistance  to  vulnerable  populations.  1. Every notice of
  unpaid taxes, notice of arrears included  in  tax  statements,  personal
  notice  of  commencement of foreclosure proceeding or tax lien sale must
  include information about a housing counseling agency or agencies funded
  by the New  York  state  office  of  the  attorney  general's  homeowner
  protection program in the region in which the property is located.
2.  Upon  receiving  a return of unpaid taxes pursuant to section nine
  hundred thirty-six of this chapter or a comparable provision of law, the
  enforcing officer  shall  send  a  list  of  the  names,  addresses  and
  telephone  numbers,  if  available,  of  the residential property owners
  included on such return to  a  housing  counseling  agency  or  agencies
  funded  by the New York state office of the attorney general's homeowner
  protection program in the region where the property is located, so  that
  such  agency may make the homeowner aware of free foreclosure prevention
  services and options available to the parties.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1150 - Agreements by Tax Districts.

§  1150.  Agreements  by  tax  districts. 1. Agreements with other tax
  districts. All tax districts are hereby authorized  to  make  agreements
  with  one another with respect to any parcel of real property upon which
  they respectively own tax liens in regard to  the  disposition  of  such
  liens,  of the parcel of real property subject thereto and of the avails
  thereof, including, without limiting the generality  of  the  foregoing,
  authority  to  make  the  agreements  referred  to  in  paragraph (b) of
  subdivision two of section eleven hundred thirty-six  of  this  article,
  and  to  make  agreements  for  the  disposition of the proceeds of real
  property upon which tax liens have been extinguished by agreement.
2.  Agreements with parties other than tax districts.   When a  person
  other than a tax district has any right, title, interest, claim, lien or
  equity  of  redemption in any parcel which is the subject of a tax lien,
  the tax district owning the tax lien may agree with such person that, in
  lieu of a sale of the property pursuant to paragraph (a) of  subdivision
  two  of section eleven hundred thirty-six of this article, the rights of
  such person shall be released in exchange for a fixed sum or for a share
  of the proceeds to be obtained upon the sale of such parcel by such  tax
  district.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1152 - Power of Tax District to Protect Liens.

§  1152. Power of tax district to protect liens. 1. When authorized by
  resolution of the governing body, any enforcing officer may on behalf of
  a tax district having a  tax  lien  on  any  parcel  of  real  property,
  lawfully  protect  such  liens by entering into an agreement pursuant to
  section eleven hundred fifty of this title  with  another  tax  district
  holding  liens  on  such property, or by bidding for and purchasing such
  parcel at any judicial  sale  of  such  parcel  held  pursuant  to  this
  article.  Any  tax  district  so bidding at a judicial sale shall not be
  required to make any deposit, but shall within ten calendar  days  after
  such  sale,  pay  the amount due another tax district or other holder of
  tax lien on such parcel.
2. For the purpose  of  providing  the  funds  so  required,  any  tax
  district,  by resolution adopted by its governing body, may specifically
  appropriate any funds generally provided for the purpose in  its  budget
  of  that  fiscal  year  or  may  appropriate  any  funds  not  otherwise
  appropriated or may finance  such  expenditure  pursuant  to  the  local
  finance law.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1154 - Mailing Statements of Taxes.

§  1154.  Mailing  statements of taxes. 1. It shall be the duty of the
  collecting officer upon receipt of the tax roll and warrant to  prepare,
  complete,  mail  or  otherwise deliver statements of taxes in the manner
  provided by section nine hundred  twenty-two  of  this  chapter  to  the
  owners  of  real  property  assessed  so  far  as  such owners and their
  addresses are known.
2. The failure of the collecting officer to mail such statements shall
  not invalidate or otherwise affect such tax nor prevent the accruing  of
  any interest or penalty imposed for the non-payment thereof, nor prevent
  or  stay  proceedings  under  this  article  for any of the remedies for
  collection thereof, nor affect  the  title  acquired  pursuant  to  such
  proceedings.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1156 - Publication of Notices; Distress and Sale.

§   1156.  Publication  of  notices;  distress  and  sale.  1.  Before
  proceeding to enforce the collection  of  tax  liens  pursuant  to  this
  article,  the  enforcing  officer  shall  publish  such  notices  as the
  general, special or local laws relating  to  his  or  her  tax  district
  requires.
2.  Proceedings to enforce collection by distress and sale of personal
  property or  other  means  of  compulsory  collection  shall  not  be  a
  condition precedent to the remedies provided in this article.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1160 - Enforcement of Tax Liens.

§  1160.  Enforcement  of  tax liens.   1. It shall be the duty of the
  enforcing officer to enforce annually all tax liens, in accordance  with
  the  applicable  provisions of law, except as otherwise provided herein.
  The failure of the enforcing officer to enforce such tax lien shall  not
  impair  the lien or prevent a sale or stay any other proceedings for its
  enforcement after the time specified.
2. All provisions with respect to the procedure for the enforcement of
  tax liens requiring acts to be done at or  within  or  before  specified
  times  or  dates,  except  provisions  with respect to length of notice,
  shall be deemed directory and failure to take such action at  or  within
  the  time  specified  shall  not invalidate or otherwise affect such tax
  lien nor prevent the accruing of any interest or penalty imposed for the
  non-payment thereof, nor prevent or stay proceedings under this  article
  for any of the remedies for collection thereof in this article provided,
  nor affect the title of the purchaser under such proceedings.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1162 - Writ of Assistance.

§  1162. Writ of assistance. Any party or tax district acquiring title
  to a parcel of real  property  under  and  pursuant  to  the  terms  and
  provisions  of  this  article shall be entitled to a writ of assistance,
  with the same force and effect as if such  party  or  tax  district  had
  acquired the property by virtue of a mortgage foreclosure.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1164 - Consolidation of Actions or Proceedings.

§   1164.   Consolidation   of  actions  or  proceedings.  Actions  or
  proceedings pending in the courts, or otherwise, to cancel a lien  which
  is  being  foreclosed  by  a  proceeding  under  this  article, shall be
  terminated upon the institution of a foreclosure proceeding pursuant  to
  this  article, and the rights and remedies of the parties in interest to
  such pending actions or proceedings shall be determined by the court  in
  such foreclosure proceeding.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1166 - Real Property Acquired by Tax District; Right of Sale.

§  1166.  Real  property  acquired  by tax district; right of sale. 1.
  Whenever any tax district shall become vested with  the  title  to  real
  property,  and  whenever an enforcing officer shall have been authorized
  to sell and convey real property directly to another party, by virtue of
  a foreclosure proceeding brought pursuant  to  the  provisions  of  this
  article,  such tax district or enforcing officer is hereby authorized to
  sell and convey such real property, which shall include any and all gas,
  oil or mineral rights associated with such real property, either with or
  without advertising for bids,  notwithstanding  the  provisions  of  any
  general, special or local law.
2.  No  such  sale shall be effective unless and until such sale shall
  have been approved and confirmed by a majority  vote  of  the  governing
  body of the tax district, except that no such approval shall be required
  when the property is sold at public auction to the highest bidder.
3.  The  provisions  of  title  six  of  this article shall govern the
  distribution of any surplus attributable to such sales.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1168 - Certificate of Sale as Evidence.

§ 1168. Certificate of sale as evidence. 1. The certificate of sale or
  any   other   written  instrument  representing  a  tax  lien  shall  be
  presumptive evidence in all courts in all proceedings by and against the
  purchaser and his or her representatives,  heirs  and  assigns,  of  the
  truth  of  the  statements therein, of the title of the purchaser to the
  property therein described, and of the regularity and  validity  of  all
  proceedings had in reference to the taxes or other legal charges for the
  non-payment of which the tax lien was sold and the sale thereof.
2.  After  two  years  from  the issuance of such certificate or other
  written instrument, no evidence shall be  admissible  in  any  court  to
  rebut  such  presumption  unless  the holder thereof shall have procured
  such certificate of sale or such other written instrument  by  fraud  or
  had previous knowledge that it was fraudulently made or procured.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1170 - Deed in Lieu of Foreclosure.

§  1170.  Deed  in  lieu  of  foreclosure.  Any tax district may, when
  authorized  by  resolution  of  its  governing  body  and  in  lieu   of
  prosecuting  a  proceeding to foreclose a tax lien on any parcel of real
  property pursuant to this article, accept a conveyance of  the  interest
  of  any  person having any right, title, interest, claim, lien or equity
  of redemption in or to such parcel.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1172 - Severability of Provisions.

§  1172. Severability of provisions. The powers granted and the duties
  imposed by this article and the applicability thereof  to  any  persons,
  tax  districts or circumstances shall be construed to be independent and
  severable and if any one or more sections, clauses, sentences  or  parts
  of  this  article,  or  the  applicability  thereof  to any persons, tax
  districts  or  circumstances  shall  be  adjudged  unconstitutional   or
  invalid,  such  judgment  shall  not  affect,  impair  or invalidate the
  remaining provisions thereof  or  the  applicability  thereof  to  other
  persons,  tax  districts  or circumstances, but shall be confined in its
  operation to  the  specific  provisions  so  held  unconstitutional  and
  invalid  and  to  the  persons, tax districts and circumstances affected
  thereby.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1174 - Title of the State Not Affected.

§  1174.  Title  of  the state not affected. Notwithstanding any other
  provision of this article or of section thirteen hundred thirteen of the
  real property actions and proceedings law, real property  of  the  state
  shall  not  be  sold in any proceeding for the foreclosure of a tax lien
  pursuant to this article, nor shall any judgment in any such  proceeding
  or  any  conveyance  made  pursuant  to  any  such  judgment be valid or
  effectual to bar or foreclose the state with respect to,  or  to  divest
  the  state  of,  any estate held by the state in or to any real property
  involved in any such proceeding.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1176 - Review of List of Delinquent Taxes by Commissioner; Parcels in Which State Has an Interest.

§ 1176. Review of list of delinquent taxes by commissioner; parcels in
  which  state  has  an  interest.  1. Each list of delinquent taxes filed
  pursuant to section eleven hundred twenty-two of this article  shall  be
  submitted to the commissioner for identification of state lands.
2.  Upon  reviewing  the  list,  the  commissioner  shall in so far as
  possible notify the enforcing officer of any parcel listed thereon which
  belongs to the state. The enforcing officer shall withdraw such  parcels
  from  foreclosure  in  the  manner  provided  by  section eleven hundred
  thirty-eight of this article and shall furnish the commissioner  with  a
  verified  and itemized statement showing the amount of taxes due against
  each such parcel, the purposes for which levied, the date of  the  levy,
  the  assessment  upon which levied and the year in which such assessment
  was made. Subject to the provisions of title two of article five of this
  chapter, the taxes upon such parcels,  without  interest  or  penalties,
  shall  be audited and paid by the comptroller out of any funds available
  for the payment of taxes on state lands.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1178 - Certain Lands in Forest Preserve to Be Offered for Sale to State.

§  1178.  Certain  lands  in forest preserve to be offered for sale to
  state.  Within  twenty  days  after  the  expiration  of  the  time  for
  redemption  provided  in section eleven hundred ten of this article, the
  enforcing officer of each tax district containing  part  of  the  forest
  preserve  as  defined  in  the environmental conservation law shall file
  with the department of environmental conservation a certified  statement
  listing  all parcels situated in the forest preserve which have not been
  redeemed. The tax district shall sell and convey to the state any parcel
  listed thereon selected by such department within six  months  from  the
  filing  of  such  statement upon the payment of the aggregate amount due
  thereon.   Upon the requisition and certificate  of  the  department  of
  environmental  conservation,  the  comptroller  shall  draw  his  or her
  warrant for the payment of such amounts  from  moneys  appropriated  and
  available  therefor.  After  the  expiration of such six months, the tax
  district may dispose of the remaining parcels  as  provided  in  section
  eleven hundred sixty-six of this title.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1180 - Despoliation of Lands Subject to Delinquent Tax Liens.

§  1180.  Despoliation  of  lands  subject to delinquent tax liens. 1.
  Neither the owner, occupant nor any other person shall have the right to
  despoil any lands subject to a delinquent tax lien by removing buildings
  or mobile homes, other than separately  assessed  mobile  homes,  or  by
  cutting,  removing  or  destroying  timber  or  other valuable products,
  growing, existing or being thereon at the time of the filing of the list
  of delinquent taxes pursuant to section  eleven  hundred  twenty-two  of
  this article.
2. The tax district shall not enter upon or exercise acts of ownership
  on  such  land,  until  the expiration of the redemption period. The tax
  district may at any time before obtaining title, cause to  be  served  a
  notice  on any person despoiling such lands or interested in making such
  despoliation, either personally or by leaving the same at the  residence
  of  such person, or with any member of his or her family of suitable age
  and discretion. The notice shall  describe  the  lands  subject  to  the
  delinquent  tax  lien,  shall  state  that  such  lands are subject to a
  delinquent tax lien and that an action  or  proceeding  to  recover  the
  value  of  the  buildings, timber or other products destroyed or removed
  therefrom after the date  of  filing  will  be  instituted  against  all
  persons concerned in such despoliation.
3.  If such lands are not redeemed, every person despoiling such lands
  or interested in making such  despoliation  upon  whom  service  of  the
  notice  has  been  made,  shall be liable to pay to the tax district the
  full value of any buildings, timber or other products cut  or  destroyed
  or  removed  therefrom,  from  the  date  of  the  filing of the list of
  delinquent taxes to the termination of such action  or  proceeding,  and
  may be restrained by injunction from committing any waste thereon.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 4 - General Provisions › 1182 - Cancellation or Reduction of Interest, Penalties and Other Charges.

§  1182.  Cancellation  or  reduction of interest, penalties and other
  charges.  If the governing body of any tax district shall determine that
  it is for the best interests of the tax  district,  it  shall  have  the
  power,  by  resolution, to authorize the enforcing officer to permit the
  cancellation in whole or in part of any  interest,  penalties  or  other
  charges  imposed by law to which the tax district or any other municipal
  corporation shall be lawfully entitled; provided, however, that in cases
  where such interest, penalties, or other charges, if  collected  by  the
  tax district, belong to a municipal corporation therein, no reduction or
  remission  in  whole  or  in  part of such interest, penalties, or other
  charges shall be made without the consent of the  municipal  corporation
  affected,  which  consent  may  be  given  by resolution adopted after a
  public hearing.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 5 - Sales of Delinquent Tax Liens › 1194-A - Administration of Surplus in Connection With Tax Lien Sales.

§ 1194-a. Administration of surplus in connection with tax lien sales.
  Real  property  tax  liens  owned  by third parties, including those tax
  liens sold pursuant to former title three of article  fourteen  of  this
  chapter  or  pursuant to a special or local law or charter shall only be
  enforced in the manner described in this section:
1. Upon  written  application  and  the  surrender  of  the  tax  lien
  certificate of sale, a treasurer's deed may be issued vesting in the tax
  lien certificate holder an absolute estate in fee, subject to all claims
  the  taxing  jurisdiction  or state may have thereon for taxes, liens or
  encumbrances, if (a) a New York state  licensed  real  estate  appraiser
  conducts  an appraisal of the property prior to the issuance of the deed
  to establish the property's fair market value  and  (b)  the  property's
  appraised  value  does  not exceed the outstanding amount due to the tax
  lien holder. The tax district shall levy  the  cost  of  conducting  the
  appraisal  as  a  lien  upon the property to be collected along with any
  other pending taxes, liens, or encumbrances; or
2. Notwithstanding any other law to the contrary, after the applicable
  redemption period has  elapsed,  an  action  to  foreclose  a  tax  sale
  certificate issued pursuant to former title three of article fourteen of
  this  chapter or pursuant to a local law or charter may be commenced and
  maintained pursuant to this title.
3. Notwithstanding any other law to the contrary, when a tax lien  has
  been  sold  to  a  third  party,  the  lienholder shall send a homeowner
  warning  notice  in  the  manner  provided  by  section  eleven  hundred
  forty-four  of  this  article  at least one hundred eighty days prior to
  making application for a treasurer's deed or  commencing  a  foreclosure
  proceeding, as the case may be.
4. Notwithstanding the foregoing provisions of this section, in a city
  with  a population of one million or more, real property tax liens owned
  by third parties shall  be  enforced  in  the  manner  provided  by  the
  administrative code of such city.
2023 New York Laws › RPT - Real Property Tax › Article 11 - Procedures for Enforcement of Collection of Delinquent Taxes › Title 6 - Distribution of Surplus › 1195 - Definitions.

§  1195.  Definitions.  In  addition  to  the definitions set forth in
  section eleven hundred two of this article, for purposes of this title:
1. "Former homeowner" means a person or  persons  who  lost  title  to
  and/or ownership of residential property due to a tax foreclosure.
2.  "Public  sale"  means  a  sale  resulting  from  a  public auction
  conducted in accordance with  the  provisions  of  section  two  hundred
  thirty-one of the real property actions and proceedings law.
3.  "Surplus" means the net gain, if any, realized by the tax district
  upon the sale of tax-foreclosed property, as determined  in  the  manner
  set  forth  in section eleven hundred ninety-six of this title. Where no
  such gain was realized, no surplus shall be attributable to that sale.
4. "Tax-foreclosed property" means a parcel as to which a judgment  of
  foreclosure   has   been  issued  pursuant  to  section  eleven  hundred
  thirty-six of this article.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1206 - Complaints.

§  1206.  Complaints.  If  any  city, town, village, special assessing
  unit, or approved assessing unit or eligible non-assessing unit  village
  which  has  adopted  the provisions of section nineteen hundred three of
  this chapter proposes to complain at the  hearing  of  the  commissioner
  concerning  the  tentative  equalization  rate,  class  ratios and class
  equalization rates determined for it or any portion  contained  therein,
  such  city, town, village, special assessing unit, or approved assessing
  unit or eligible  non-assessing  unit  village  which  has  adopted  the
  provisions  of section nineteen hundred three of this chapter must cause
  a written complaint specifying  its  objections  to  be  served  on  the
  commissioner  at  least  five  days  before  the  day  specified for the
  hearing. Service may be made either in person or by  mail.  A  complaint
  concerning  data  used  for  purposes  of a tentative equalization rate,
  class ratio, class equalization rate or special equalization ratio shall
  be deemed a complaint with respect to such data for all such purposes.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1208 - Hearing of Complaints.

§  1208.  Hearing of complaints. The commissioner or a duly authorized
  representative thereof shall meet at the time and place specified in the
  notice required by section twelve hundred four of this chapter  to  hear
  complaints  in  relation  to  equalization  rates, class ratios or class
  equalization rates. The provisions of section five  hundred  twenty-five
  of  this  chapter  shall  apply so far as practicable to a hearing under
  this section. Nothing contained in this section shall  be  construed  to
  require a hearing to be conducted when no complaints have been filed.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1210 - Establishment of Final State Equalization Rates, Class Ratios and Class Equalization Rates.

§  1210. Establishment of final state equalization rates, class ratios
  and class equalization rates. After receiving the commissioner's  report
  regarding  any  complaint filed pursuant to section twelve hundred eight
  of this title, the state board  of  real  property  tax  services  shall
  establish  the  final  state  equalization rate, class ratios, and class
  equalization rates, if required, for each city, town,  village,  special
  assessing  unit,  or  approved  assessing unit or eligible non-assessing
  unit village which  has  adopted  the  provisions  of  section  nineteen
  hundred three of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1211 - Confirmation by Commissioner of the Locally Stated Level of Assessment.

§  1211.  Confirmation  by commissioner of the locally stated level of
  assessment. Notwithstanding the  foregoing  provisions  of  this  title,
  before  the  commissioner determines a tentative equalization rate for a
  city, town or village, he or she  shall  examine  the  accuracy  of  the
  locally stated level of assessment appearing on the tentative assessment
  roll.   If  the  commissioner  confirms  the  locally  stated  level  of
  assessment, then as soon thereafter as is practicable, he or  she  shall
  establish  and  certify  such  locally stated level of assessment as the
  final equalization rate for such city, town or  village  in  the  manner
  provided  by  sections  twelve  hundred ten and twelve hundred twelve of
  this title. The provisions  of  sections  twelve  hundred  four,  twelve
  hundred  six  and  twelve hundred eight of this title shall not apply in
  such cases, unless the commissioner finds that the final assessment roll
  differs from the tentative assessment roll to an extent that renders the
  locally stated level of assessment inaccurate, and  rescinds  the  final
  equalization rate on that basis.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1212 - Certification of Final State Equalization Rates, Class Ratios and Class Equalization Rates.

§  1212. Certification of final state equalization rates, class ratios
  and  class  equalization  rates.  After  establishing  the  final  state
  equalization  rate,  class  ratios  and  class  equalization  rates,  if
  required, for a city, town, village, special assessing unit, or approved
  assessing unit or eligible non-assessing unit village which has  adopted
  the  provisions  of  section nineteen hundred three of this chapter, the
  commissioner shall file a certificate with the chief  executive  officer
  of  such  city,  town,  village,  special  assessing  unit,  or approved
  assessing unit or eligible non-assessing unit village which has  adopted
  the provisions of section nineteen hundred three of this chapter setting
  forth  such  final  state  equalization  rate,  class  ratios  and class
  equalization rates and identifying the assessment roll for which it  was
  established.  The  certification  of  the final state equalization rate,
  class ratios, and class equalization rates, if required, shall occur  no
  later  than  thirty  days  prior to the last date set by law for levy of
  taxes of any municipal corporation  to  which  such  equalization  rate,
  class  ratios,  and class equalization rates are applicable. A duplicate
  certificate for each  city,  town,  village  within  a  county,  special
  assessing  unit  and  approved assessing unit and eligible non-assessing
  unit village which  has  adopted  the  provisions  of  section  nineteen
  hundred three of this chapter or a certified statement setting forth the
  final rates for all the cities, towns, villages within a county, special
  assessing  units and approved assessing units and eligible non-assessing
  unit villages which have adopted  the  provisions  of  section  nineteen
  hundred three of this chapter shall be filed with the clerk of the board
  of supervisors thereof and in the office of the state comptroller.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1214 - Establishment of State Equalization Rates for Counties.

§  1214.  Establishment  of state equalization rates for counties. The
  commissioner shall annually establish a state equalization rate for each
  county in the state and determine the full  valuation  of  taxable  real
  property therein. The state equalization rate established for any county
  assessing  unit,  other  than  a  special  assessing unit, shall also be
  established as the state equalization  rate  for  each  city,  town  and
  non-assessing unit village within such county.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1216 - Establishment of State Equalization Rates for Supplemental Assessment Rolls for School Purposes; Computation of Full Valuation for School Districts Us

§  1216.  Establishment  of  state equalization rates for supplemental
  assessment rolls for school purposes; computation of full valuation  for
  school  districts  using  supplemental  assessment  rolls.  1.  Where  a
  supplemental assessment roll has  been  completed,  verified  and  filed
  pursuant  to  section  thirteen hundred thirty-five of this chapter, the
  commissioner shall determine an equalization rate for such  supplemental
  assessment  roll  in the manner provided in this article for determining
  equalization rates for towns. The equalization rate  so  determined  for
  the  supplemental assessment roll shall be used in computing the taxable
  full valuation of real property on the supplemental assessment roll  for
  all  school  district  purposes  except as otherwise provided in section
  thirteen hundred fourteen of this chapter.
2. The full valuation of taxable property for school district purposes
  for a fiscal year of a school district in which supplemental  assessment
  rolls  were  completed,  verified and filed pursuant to section thirteen
  hundred thirty-five of this chapter for such fiscal year, shall  be  the
  simple  average of the full valuation of taxable property on the regular
  and supplemental assessment rolls  of  such  school  district  for  such
  fiscal  year,  provided however, that such supplemental assessment rolls
  shall not be used in determining limitations on indebtedness pursuant to
  the local finance law. Such full valuation shall be  computed  for  each
  roll by dividing the taxable assessed valuation on each such roll by the
  state equalization rate established for each such roll.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 1 - State Equalization Rates › 1218 - Review of Final Determinations of State Board of Real Property Tax Services Relating to State Equalization Rates.

§ 1218. Review of final determinations of state board of real property
  tax services relating to state equalization rates. A final determination
  of  the  state  board  of  real  property tax services relating to state
  equalization rates may be  reviewed  by  commencing  an  action  in  the
  appellate  division  of  the  supreme  court  in  the manner provided by
  article  seventy-eight  of  the  civil  practice  law  and  rules   upon
  application  of  the county, city, town or village for which the rate or
  rates were established. The standard of  review  in  such  a  proceeding
  shall  be  as  specified  in  subdivision  four of section seventy-eight
  hundred three of the civil practice law  and  rules.  Whenever  a  final
  order  is  issued  in  such  a  proceeding  directing  a  revised  state
  equalization rate, any county, village or school district that used  the
  former  rate  in  the  apportionment of taxes must, upon receipt of such
  final order, recalculate the levy that used such former rate and  credit
  or debit as appropriate its constituent municipalities in its next levy.
  Any special franchise assessments that were established using the former
  rate  must,  upon  receipt  of such final order, be revised by the state
  board in accordance with the new rate, and, if taxes have  already  been
  levied  upon  such  assessments,  the  affected special franchise owners
  shall either automatically receive a refund if there is a decrease or be
  taxed on an increase in the next levy in the manner provided for omitted
  parcels in title three of article five of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1220 - Definitions.

§ 1220. Definitions. When used in this title:
1.  "Change  in level of assessment" means the net percentage increase
  or decrease in the assessed valuation of all taxable real property in an
  assessing unit from one final assessment roll to the  next,  other  than
  increases  or decreases in the assessed valuation of special franchises,
  transportation properties of railroads subject to a ceiling  assessment,
  wholly exempt properties, and other than increases or decreases in value
  attributable to physical or quantity changes in the property.
2.  "Change  in  level  of  assessment  factor" means a multiplication
  factor which represents the change in level of assessment.
3. "Material change in level of assessment" means a change in level of
  assessment of two percent or more in any one year.
4. "Physical or quantity change" means but shall  not  be  limited  to
  either  an increase in assessed value from the prior roll resulting from
  new construction, property annexed from another assessing unit, and  the
  addition  of  property  omitted  from  the  prior roll, or a decrease in
  assessed value from the prior roll resulting from fire, demolition,  and
  the  deletion of duplicate parcels from the roll. A physical or quantity
  change does not result from the splitting or merging of parcels.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1221 - Computation of Change in Level of Assessment.

§ 1221. Computation of change in level of assessment. Upon the receipt
  of  an  assessor's annual report, filed pursuant to section five hundred
  seventy-five of this chapter, which  complies  with  the  rules  of  the
  commissioner,  the  commissioner  shall  compute  the change in level of
  assessment that has occurred, if any.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1222 - Special Equalization Rates; State Assessments.

§  1222.  Special equalization rates; state assessments. 1. (a) If the
commissioner finds that there has been a material  change  in  level  of
assessment,  it shall determine a special equalization rate for purposes
of the assessment of special franchises and the approval of  assessments
of  taxable  state  lands. The commissioner shall adjust the assessments
affected  by  this  special  equalization  rate  and  shall  notify  the
appropriate  assessor, county director of real property tax services and
special franchise owner.
(b) Upon receipt of the notice referred to in paragraph  (a)  of  this
subdivision,  the  assessor  shall  make  the appropriate changes on the
assessment roll. If the notice is received after the filing of the final
assessment roll but at least ten days prior to the last day set  by  law
for  a  levy of taxes on that roll, the assessor shall notify the person
or persons having custody and control of the roll for that levy  of  the
changes  to  be  made  thereto  and  shall  provide that person or those
persons with a copy of the notice received  by  the  assessor  from  the
commissioner.  The person or persons shall enter the changes on the roll
and affix the notice from the commissioner.
(c) If the assessor or other local official  is  unable  to  make  the
appropriate  changes  within  the time provided in paragraph (b) of this
subdivision, and those changes would have increased the taxable assessed
value, the assessor shall determine the  amount  of  assessed  valuation
which  was  not  subject to such tax levy and shall enter that amount on
the assessment roll of the succeeding year in the  manner  provided  for
the  entry  of  omitted  real property by title three of article five of
this chapter. If those changes would have decreased the assessed  value,
correction shall be made in the manner provided for the correction of an
unlawful entry by title three of article five of this chapter.
2.  If the commissioner finds that there has been a change in level of
assessment which is not a material change in level of assessment, and if
a request for a special equalization rate is filed with the commissioner
by  either  the  assessing  unit  or  a  special  franchise  owner,  the
commissioner  shall determine a special equalization rate for assessment
purposes if it can do so not later than ten days prior to the last  date
set  by  law  for  the  levy  of taxes. The commissioner shall thereupon
adjust the assessments affected by such special  equalization  rate  and
shall  notify the appropriate assessor, county director of real property
tax services and special franchise owners. Upon receipt of this  notice,
the  assessor  or other local official having custody and control of the
assessment roll shall make the appropriate  changes  on  the  assessment
roll, as provided in paragraph (b) of subdivision one of this section.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1224 - Special Equalization Rates; Ceilings or Local Assessment Limitations; Alternative Veterans Exemption.

§  1224.  Special  equalization  rates;  ceilings  or local assessment
  limitations; alternative veterans exemption. 1. Where  the  commissioner
  is authorized or directed by law to determine special equalization rates
  or  change  in  level of assessment factors for an assessment ceiling or
  other assessment limitation and there has  been  a  material  change  in
  level  of  assessment,  the commissioner shall determine and certify the
  appropriate special equalization rates or change in level of  assessment
  factor  and  shall  notify  the assessor and the county director of real
  property tax services. The assessor  shall  recompute  the  ceilings  or
  assessments on any properties affected by such rates.
2.  If the ceiling or assessment limitation as determined prior to the
  application of the special equalization  rate  or  change  in  level  of
  assessment  factor  exceeded  the local assessed valuation, the assessor
  shall make no change in the taxable assessed value of  property  subject
  to  the  ceiling  or  local  assessment  limitation.  If  the ceiling or
  assessment limitation prior to application of the special rate or change
  in  level  of  assessment  factor  was  less  than  the  local  assessed
  valuation,  after  recomputing the ceiling or assessment limitation, the
  assessor shall amend the assessment roll  by  entering  as  the  taxable
  assessed value the lesser of: (i) the new ceiling or limitation and (ii)
  the local assessed valuation.
3. The commissioner shall promulgate rules and regulations listing all
  statutes to which this section applies.
4.  Where  an  assessing  unit  other  than  a  special assessing unit
  implements,  in  accordance  with  the  rules  and  regulations  of  the
  commissioner,  a revaluation or update as defined in section one hundred
  two of this chapter, on an assessment roll with a taxable status date on
  or after January first, nineteen hundred ninety-nine, and the  valuation
  date of the revaluation or update is as current or more current than the
  full  value  standard  of  the market value survey used to establish the
  state equalization rate for that assessment roll, the commissioner shall
  establish a special equalization rate for purposes of this section which
  rate shall  be  the  uniform  percentage  of  value  prevailing  on  the
  assessment roll for which the rate is established.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1226 - Special Equalization Rates; Tax Apportionment.

§  1226.  Special  equalization  rates;  tax  apportionment. 1. If the
  commissioner finds that there has been a material  change  in  level  of
  assessment  in a town or city since the last state equalization rate was
  established, it shall determine and certify a special equalization  rate
  for tax apportionment purposes to the district superintendent of schools
  for  use  in  the  apportionment  of school taxes as provided in section
  thirteen hundred fourteen of this chapter.
2. If the commissioner finds that the last state equalization rate  is
  inequitable  for  part  of  a  town  or city within a school district or
  special district, it shall determine a  special  equalization  rate  for
  such  part and shall furnish such rate to the district superintendent of
  schools or the clerk of the county legislative body, as the case may be;
  provided that with respect to levies on behalf of special districts, the
  same be certified at least fifteen days prior to the last  date  set  by
  law for such levy.
3.  If  the commissioner finds that the latest state equalization rate
  for a town is inequitable for the town or  part  thereof  located  in  a
  village  which  has adopted a local law pursuant to subdivision three of
  section fourteen hundred two of  this  chapter,  it  shall  determine  a
  special  equalization  rate  and  furnish  such rate to the clerk of the
  village board of trustees.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1228 - Certification of Change in Level of Assessment Factors for Certain Exemptions.

§  1228.  Certification  of  change in level of assessment factors for
  certain exemptions. Where the commissioner is authorized or directed  by
  law  to  certify  a  change in level of assessment for adjustment by the
  assessor of a maximum taxable assessed value of  partially  exempt  real
  property,  it  shall  do  so  in the same manner and subject to the same
  limitations as provided in section twelve hundred  twenty-four  of  this
  title  for  the  determination of special equalization rates for ceiling
  purposes.
2023 New York Laws › RPT - Real Property Tax › Article 12 - State Equalization › Title 2 - Special Equalization Rates › 1230 - Special Equalization Rates for Certain School Districts.

§  1230.  Special  equalization rates for certain school districts. 1.
  The commissioner shall establish a special equalization  rate  for  each
  school  district enumerated in subdivision three of this section for the
  sole purpose of determining actual valuation pursuant to paragraph c  of
  subdivision  one of section thirty-six hundred two of the education law.
  Where such school district is situated in more than one assessing  unit,
  a  special  equalization  rate  shall be established for the area of the
  district in each assessing unit.
2. Special equalization rates established  pursuant  to  this  section
  shall be the percentage of full value at which the taxable real property
  in a district has been assessed on an assessment roll.
3.  Special  equalization rates shall be established for the following
  school districts:
Amityville union free school district
Brentwood school district
Central Islip school district
Freeport union free school district
Hempstead union free school district
Roosevelt union free school district
Tuckahoe union free school district
Uniondale union free school district
Westbury union free school district
Wyandanch school district
2023 New York Laws › RPT - Real Property Tax › Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or › 1250 - Definitions.

§  1250.  Definitions.  1. "Last completed assessment roll" shall mean
  the assessment roll last completed, verified and filed by the  assessors
  on  or before the date upon which the amount to be raised by tax on real
  estate is actually determined.
2. "Market value surveys" shall mean the statewide  studies  completed
  by  the  commissioner pursuant to section twelve hundred of this chapter
  and actually used in establishing state equalization rates  pursuant  to
  article twelve of this chapter.
3.  "Valuation  date"  shall  mean  the date as of which full value is
  estimated for purposes of market value  surveys  completed  pursuant  to
  section twelve hundred of this chapter.