reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-HHHH - Definitions.

* § 499-hhhh. Definitions. When used in this title:
1. "Local public utility mass real property" means public utility mass
  real  property  that  is  located in a particular town, village, city or
  county assessing unit and under the same ownership.
2. "Local assessing jurisdiction" means the  town,  city,  village  or
  county  assessing  unit  that  establishes the assessment rolls for such
  town, city, village or county.
3. "Public utility mass real property" means real property,  including
  conduits,  cables,  lines,  wires,  poles,  supports  and enclosures for
  electrical conductors located on, above and below real  property,  which
  is  used  in the transmission and distribution of telephone or telegraph
  service, and electromagnetic voice, video and data  signals.  Such  term
  shall  include  all  property  described  in  paragraphs  (d) and (i) of
  subdivision twelve of section one hundred two of this  chapter.  Special
  franchise  property as described in subdivision seventeen of section one
  hundred two of this chapter, and all property  described  in  paragraphs
  (a)  and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of
  subdivision twelve of section one hundred two of this chapter shall  not
  be  considered  public  utility  mass real property for purposes of this
  title.
4. "Taxation" means an ad valorem levy or special assessment for which
  public utility mass real property is otherwise liable pursuant  to  this
  chapter.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-IIII - Annual Fee.

* §  499-iiii.  Annual  fee.  Any  costs  and expenses incurred by the
  commissioner in the  establishment  of  assessment  ceilings  for  local
  public  utility  mass real property shall be paid from the collection of
  an annual charge upon the owners  of  local  public  utility  mass  real
  property. The commissioner shall provide by rule for computation of such
  charge  through  the apportionment of these costs and expenses to owners
  of local public utility mass real property in relation to the total full
  value of the local public utility mass real  property  eligible  for  an
  assessment  ceiling  pursuant to this title. Prior to collecting payment
  of such charges, the commissioner  shall  annually  provide  a  detailed
  report  to  each  owner  of  local  public  utility  mass  real property
  identifying costs  related  to  establishment  of  assessment  ceilings,
  including,  but  not  limited  to, expenditures, revenue sources and any
  allocations. The charges established pursuant to this section  shall  be
  subject  to  the  approval  of the director of the budget. Each owner of
  local public utility mass real property shall be authorized to challenge
  any such charges pursuant to article seventy-eight of the civil practice
  law and rules.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-JJJJ - Assessment of Local Public Utility Mass Real Property.

* §  499-jjjj.  Assessment of local public utility mass real property.
  Subject to the provisions of section four  hundred  ninety-nine-qqqq  of
  this  title,  the  assessor  in each city, town and village, and in each
  county having a county department of assessment, shall  annually  assess
  all local public utility mass real property situated in such city, town,
  village  or  county,  as  the case may be. Where a village has enacted a
  local law as provided in subdivision three of section  fourteen  hundred
  two  of  this  chapter, the town or county assessor shall apportion that
  part of the assessment of local public utility mass real property in the
  town or county to the village for village tax purposes.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-LLLL - Local Public Utility Mass Real Property Value.

* §  499-llll.  Local  public  utility  mass  real property value. The
  commissioner shall compute the local public utility mass  real  property
  value as follows:
1.  The  local  reproduction  cost  of  the  public  utility mass real
  property of each public  utility  mass  real  property  owner  in  every
  assessing  unit  is  the cost of reproduction, less depreciation of that
  public utility mass real property.
2. In  ascertaining  depreciation  of  property  under  this  section,
  consideration  may  be  given  to  the  age, physical condition, average
  service lives of assets and other relevant factors.
3. Adjustments for economic or functional obsolescence shall  only  be
  made  upon  application  by  a  public utility mass real property owner.
  Every such  application  shall  be  submitted  with  the  annual  report
  required by section four hundred ninety-nine-rrrr of this title.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-MMMM - Equitable Ratio of Assessment.

* §  499-mmmm. Equitable ratio of assessment. The commissioner and any
  assessing authority shall be  prohibited  from  assessing  local  public
  utility  mass  real  property  at a value that has a higher ratio to the
  full value of the local public utility mass real property than the ratio
  of assessed value of other real property in the  same  assessment  class
  and jurisdiction to its full value, as provided in section three hundred
  five of this chapter.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-NNNN - Equalization Rate.

* §  499-nnnn.  Equalization rate. In determining assessment ceilings,
  the commissioner shall apply the final state equalization rate used  for
  the  local  assessing  jurisdiction  on the assessment roll for the year
  immediately preceding the year in which the assessment ceiling is  being
  established,  except  that  (1)  if  a  special  equalization  rate  was
  established for such assessment roll, such rate shall  be  applied,  and
  (2)  in  the  case  of  a  special  assessing unit as defined in section
  eighteen hundred one of  this  chapter,  the  equalization  rate  to  be
  applied  shall  be  the  applicable class equalization rate used on such
  assessment roll.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-OOOO - Tentative Determination of Assessment Ceiling; Notice, Complaints and Hearing.

* §  499-oooo.  Tentative determination of assessment ceiling; notice,
complaints and hearing. 1. Each  year  the  commissioner  shall  make  a
tentative  determination  of  an assessment ceiling for all local public
utility mass real property.  Thereafter,  the  commissioner  shall  give
notice,  in  writing  or electronically, to each assessing unit and each
owner of  local  public  utility  mass  real  property  for  which  such
tentative  determination  of an assessment ceiling shall have been made,
specifying  the  amount  of  such  ceiling,  and  making  available  for
inspection  and copying the computations used to establish the tentative
assessment ceiling amount pursuant  to  the  public  officers  law,  and
setting  forth  the  time and place where the commissioner or his or her
designee will meet to  hear  any  complaint  concerning  such  tentative
determination.  Such  notice  shall be sent electronically and served in
writing at least forty-five days prior to the date  specified  for  such
hearing.
2.  A  tentative  assessment  ceiling  may  be  challenged  before the
commissioner as follows:
(a) An owner of local public utility mass real property or  the  local
assessing  jurisdiction  objecting  to  a tentative ceiling must serve a
complaint upon the commissioner, in writing, and a copy thereof upon the
assessing unit or owner of local public utility mass real  property,  as
the  case  may  be,  at least ten days before the date specified for the
hearing. The complaint shall specify the objections  to  such  tentative
determination. Service may be made either in person or by mail.
(b)  On  or before the date specified for the hearing, an affidavit of
service shall be filed with the commissioner stating  that  service  has
been made in accordance with the provisions of this section.
3.  The commissioner or his or her designee shall meet at the time and
place specified in such notice set forth  in  subdivision  one  of  this
section to hear complaints in relation to the tentative determination of
the assessment ceiling. The provisions of section five hundred twelve of
this chapter shall apply so far as may be practicable to a hearing under
this  section.  Nothing contained in this subdivision shall be construed
to require a hearing to be conducted when no complaints have been filed.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-RRRR - Reports to Commissioner.

* § 499-rrrr. Reports to commissioner. 1. The commissioner may require
  from  an  owner  of  a local public utility mass real property an annual
  report that shall include such information and data that  is  prescribed
  in  regulation  by  the  commissioner  and is reasonable and necessarily
  related to the establishment of a ceiling assessment by the commissioner
  for the local public utility mass real property, and which shall  be  in
  the same format and substance as required for special franchise property
  pursuant  to article six of this chapter. Such reports shall be the same
  for similarly situated local public utility mass real property owners.
2. Every report required by or pursuant to this section shall be  made
  by  a  person authorized to prepare such reports and having knowledge of
  the contents thereof, or who is authorized to obtain  such  information.
  The  commissioner  may  prepare  and require the use of forms for making
  such reports.
3. Any owner of local public utility mass  real  property  failing  to
  file  the  annual  report  pursuant  to  this  section  within  the time
  specified by the commissioner shall not be entitled to  judicial  review
  of an assessment ceiling that would have been the subject of such report
  as  provided in this title and shall be subject to a fine of one hundred
  dollars for each day until such report is filed in accordance with  this
  section;  provided,  however,  such  fine  shall not be applied as a tax
  lien; and provided, further, such owner of  local  public  utility  mass
  real  property  shall  not be subject to any other fine or penalty for a
  violation of this section.
4. In addition to the provisions of subdivision three of this section,
  if an owner of local public utility mass real property fails to  furnish
  a  report  required  by this section within the required time frame, the
  commissioner may commence a special proceeding in the supreme  court  to
  compel such owner to furnish the report.
5.  If  an  owner  of local public utility mass real property fails to
  submit an annual report as required  by  this  section,  the  assessment
  ceiling on the next annual assessment roll shall be calculated using the
  best information available to the commissioner.
6.  If  an  owner  of  local  public  utility mass real property makes
  reasonable efforts to file an annual report, such  owner  shall  not  be
  subject to any charge or fine pursuant to this section.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property › 499-SSSS - Inspection of Accounts and Propertry of Public Utilities.

* § 499-ssss. Inspection of accounts and property of public utilities.
  1.  The commissioner shall, upon reasonable prior notice, have access at
  reasonable times  to  reasonable  disclosure  of  accounts  and  records
  established  and maintained by a local public utility mass real property
  owner relating to its local public utility mass real property.
2. The commissioner shall, at reasonable times in the normal  business
  operations  of  the  local  public utility mass real property owner, and
  with prior notice and appointment, and not otherwise limited by  federal
  law  or  regulations,  have  access to inspect locations where the local
  public utility mass real property is situated.
* NB Repealed January 1, 2027
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 6 - Childcare Center Tax Abatement for Certain Properties in a City Having a Population of One Million or More › 499-DDDDD - Continuing Requirements.

§  499-ddddd.  Continuing  requirements. Granting of the tax abatement
  authorized by this title requires that an owner  whose  application  for
  tax abatement has been approved:
1.  complies  with all applicable provisions of law, including but not
  limited to, the local health, building and fire codes; and
2. does not  have  real  property  taxes,  water  and  sewer  charges,
  payments  in lieu of taxes or other municipal charges with respect to an
  eligible building due and owing during the abatement period for a period
  of six months or more.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 6 - Childcare Center Tax Abatement for Certain Properties in a City Having a Population of One Million or More › 499-EEEEE - Revocation of Tax Abatement.

§  499-eeeee.  Revocation  of  tax  abatement.  1. Notwithstanding any
provision of law to  the  contrary,  the  department  of  finance  shall
revoke,  in whole or in part, any tax abatement granted pursuant to this
title whenever a designated agency  has  determined  and  notified  such
department that:
(a)  The  childcare center in the eligible building of the owner whose
application for tax abatement has been approved has ceased operation  as
a childcare center for a period exceeding one hundred eighty days of the
abatement period, except when such childcare center ceases operation due
to  an  act  or  event  beyond  the  control  and  without  any fault or
negligence of the childcare center or  of  the  owner  of  the  eligible
building in which such childcare center operates, which may include, but
is  not  limited  to,  fire,  flood,  earthquake, storm or other natural
disaster, civil commotion, war, terrorism, riot, and labor disputes  not
brought  about  by  any act or omission of such childcare center or such
owner; or
(b) An application, certification, report or other document  submitted
by  the  owner  whose  application  for  tax abatement has been approved
contains a false or misleading statement as to a material fact or  omits
to  state  any  material  fact  necessary in order to make the statement
therein not false or misleading.
2. The department of finance may revoke, in whole or in part, any  tax
abatement granted pursuant to this title whenever it has determined that
an  owner  whose  application  for  tax  abatement has been approved has
outstanding real property taxes, water and sewer  charges,  payments  in
lieu  of  taxes  or other municipal charges that have been due and owing
during the abatement period for a period of six months or more.
3. Upon a determination by a designated agency, after  notice  and  an
opportunity  to  be  heard,  that  the  childcare center in the eligible
building of the owner whose  application  for  tax  abatement  has  been
approved  has  ceased  operation  as  a  childcare  center  for a period
exceeding one hundred eighty days of the abatement period,  such  agency
shall  notify  the  department of finance of such determination no later
than the ninetieth day after such determination was reached.
4. An owner whose application for tax abatement has been approved, and
for whom such  tax  abatement  has  been  revoked  due  to  a  false  or
misleading  statement,  or  an  omission,  pursuant  to paragraph (b) of
subdivision one of this section, shall pay, with interest, such part  of
any  tax  abatement  received pursuant to this title that represents the
period of non-compliance as determined by the designated agency  or  the
department of finance, as the case may be.
2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 6 - Childcare Center Tax Abatement for Certain Properties in a City Having a Population of One Million or More › 499-FFFFF - Enforcement and Administration.

§  499-fffff.  Enforcement  and  administration.  1. The department of
finance shall have, in addition  to  any  other  functions,  powers  and
duties  that  have  been or may be conferred on it by law, the following
functions, powers and duties to be exercised  in  accordance  with  this
title:
(a)  to  apply  the tax abatement authorized by this title to the real
property tax liability of an eligible building;
(b) to revoke all or part of any such tax abatement;
(c) to promulgate rules to carry  out  the  purposes  of  this  title,
including,   but   not   limited   to,  requiring,  notwithstanding  any
inconsistent provision of law, that any submission be made in electronic
form; and
(d) any other function, power or  duty  necessarily  implied  by  this
title.
2. A designated agency shall have, in addition to any other functions,
powers  and  duties that have been or may be conferred on it by law, the
following functions, powers and duties to  be  exercised  in  accordance
with this title:
(a)   to  accept,  review,  approve  and  deny  applications  for  tax
abatement;
(b) to promulgate rules to carry  out  the  purposes  of  this  title,
including,   but   not   limited   to,  requiring,  notwithstanding  any
inconsistent provision of law, that any submission be made in electronic
form;
(c) to make the determinations provided for in this title; and
(d) any other function, power or  duty  necessarily  implied  by  this
title.
3.  If  a  designated  agency  determines that an architect, engineer,
certified public accountant, or other certified or licensed professional
in the field of business or design whom such agency designates by  rule,
in  making  any  certification  under this title or any rule promulgated
hereunder, engaged in professional  misconduct,  such  agency  shall  so
inform  the  education  department  or  other  appropriate certifying or
licensing authority.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 500 - Ascertainment of Facts for Assessment.

§ 500. Ascertainment of facts for assessment. 1. The assessors in each
city  and  town  shall  maintain  an  inventory of all the real property
located therein including the names of the owners thereof  and  complete
an  annual  update  thereto  on  or  before  the first day of March. The
physical characteristics of real property  included  in  such  inventory
shall  constitute  a  public  record  and  shall be available for public
inspection and copying in accordance with paragraph (b)  of  subdivision
two  of  section  eighty-seven  of  the  public  officers  law except as
provided in paragraphs  (d)  and  (f)  of  subdivision  two  of  section
eighty-seven  of  the  public  officers law. Disclosure of the inventory
data shall not be considered an unwarranted invasion of personal privacy
as defined in subdivision two  of  section  eighty-nine  of  the  public
officers law.
2.  If,  in  ascertaining facts for purposes of assessment pursuant to
this section, the assessor finds that real property  is  located  within
the  assessing  unit  of which he is the assessor but was not entered on
the assessment roll of such assessing unit for the preceding  year  and,
in  addition, that such real property was entered on the assessment roll
of an adjoining assessing unit for such  preceding  year,  the  assessor
shall not henceforth assess such real property unless:
(a)  upon  approval  of  a justice of the supreme court, the adjoining
assessing unit agrees in writing  that  the  real  property  may  be  so
assessed  and  in  which  event  the  adjoining assessing unit shall not
assess such real property; or
(b) a judgment of  the  supreme  court  is  entered  in  a  proceeding
pursuant   to  section  two  hundred  twenty-eight  of  the  county  law
determining that such real property is  not  located  in  the  adjoining
assessing unit.
3.  At  least  thirty days prior to the return date thereof, a copy of
any application for judicial approval of an agreement  or  any  pleading
initiating  a  judicial  proceeding  pursuant to subdivision two of this
section shall be served personally or by certified mail upon each owner,
last known owner or reputed owner of real property affected thereby.
4. The entry of real property described in  subdivision  one  of  this
section  in  a  manner  contrary to the provisions of this section shall
constitute an unlawful entry as defined in paragraph  b  of  subdivision
seven of section five hundred fifty of this chapter.
5.  Real  property  entered  on  an  assessment  roll  as  provided by
subdivision two of this section shall not be subject to  the  provisions
of  section five hundred fifty-one of this chapter relating to the entry
of omitted property on current assessment roll, nor shall the provisions
relating to refunds of taxes provided by section five hundred  fifty-six
of  this  chapter apply as regards the entry of such real property on an
assessment roll of an adjoining assessing unit for preceding years.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 501 - Examination of Assessment Inventory and Valuation Data.

§ 501. Examination of assessment inventory and valuation data. 1. Upon
  ascertainment  of  real  property as required by section five hundred of
  this title, the assessor shall forthwith cause a notice, the contents of
  which are set forth in subdivision two of this section, to be  published
  at  least  once  in  each of two consecutive weeks in a newspaper having
  general local circulation. Notice shall also 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 notice shall state that the assessor has available  for  review
  assessment inventory and valuation data, that an appointment may be made
  to  review  this  information  during  certain times as specified in the
  notice, and any other information which the commissioner may require  by
  rule and regulation.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 505 - Verification of Tentative Assessment Roll.

§  505.  Verification  of  tentative  assessment  roll.  1.  When  the
  tentative assessment roll has been prepared, the assessor,  or  if  such
  roll  was  prepared by a board of assessors, at least a majority of such
  board of assessors, 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, I (we) have set forth in the tentative
  assessment  roll attached hereto or filed herewith all the real property
  situated in the assessing unit in which I am assessor (we are assessors)
  and, with the exception of assessments made by the commissioner, I  (we)
  have  estimated the value of such real property at the sums which I (we)
  have determined to be in accordance with the provisions of section three
  hundred five of the real property tax law",  which  oath  shall  be  set
  forth  on  such tentative assessment roll and signed and verified by the
  assessor or assessors.
2. If a list of corrections to the roll has been prepared pursuant  to
  subdivision  five  of  section  five  hundred  four  of  this title, the
  assessor or assessors shall make and subscribe before  such  officer  an
  oath  in  the  following  form: "I (We), the undersigned, do (severally)
  depose and swear that I (we) have set forth in the list  of  corrections
  attached  hereto or filed herewith all the changes made to and appearing
  on the tentative assessment roll," which oath shall be set forth on such
  list of corrections and verified by the assessor or assessors.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 506 - Tentative Assessment Roll; Notice of Completion.

§  506.  Tentative  assessment  roll; notice of completion.   1. On or
  before the first day of May, the assessor or assessors of each city  and
  town  shall  complete  the tentative assessment roll and make out a copy
  thereof to be filed with one of their number or,  if  the  assessors  so
  elect,  with  the  town  clerk,  in the case of towns.   The assessor or
  assessors shall forthwith cause a notice,  the  contents  of  which  are
  prescribed by subdivision one of section five hundred twenty-six of this
  article,  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. In towns,
  the assessors shall also forthwith 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. Every notice given
  pursuant to this subdivision shall specify the date or dates  and  times
  at  which  the  board of assessment review shall meet to hear complaints
  with respect to assessments.
2. After publication of the notice and until  the  fourth  Tuesday  of
  May,  the  assessor or the town clerk, as the case may be, with whom the
  roll is left shall make it available for public inspection as prescribed
  by subdivision two of section five hundred twenty-six of this article.
3. When an original final assessment  roll  is  prepared  pursuant  to
  section  five  hundred  sixteen  of this title, the tentative assessment
  roll shall be retained  in  the  office  of  the  assessor,  or  if  the
  assessors  so  elect, with the town clerk, in case of towns, as a public
  record for a minimum of five years from the date of filing thereof.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 508 - Information to Be Supplied to Non-Residents.

§  508. Information to be supplied to non-residents.  1. No later than
  fifteen days prior to the date required by law for completion and filing
  of the tentative assessment roll, any  person  or  corporation,  who  or
  which  owns or has an interest in real property in a city or town and is
  a non-resident thereof, may file with the clerk thereof a written demand
  for a list of each parcel of real property assessed in his or its  name,
  the  assessed  valuation of each such parcel and any separate assessment
  thereof for special district or school district purposes  made  pursuant
  to  subdivision two of section five hundred four of this chapter and the
  time and place at which the board of assessment review will meet for the
  purpose of hearing complaints relative thereto. No later than five  days
  after  completion  and  filing  of  the  tenative  assessment  roll, the
  assessors shall  mail  the  requested  information  to  such  person  or
  corporation.  Failure  to  comply  with such demand shall not affect the
  validity of the assessment.
2. Upon written application received by the assessor or the  board  of
  assessment  review  on  or  before  the  date  on  which  such  board of
  assessment review is required by law to meet for the purpose of  hearing
  complaints  on  the  tentative  assessment  roll  by  a  person who is a
  non-resident of a city or town or by a corporation owning real  property
  in  more  than  one  city or town in the county, the board of assessment
  review shall fix a time subsequent to the  day  it  will  meet  to  hear
  complaints,  but  not  later  than  twenty-one days after that day for a
  hearing to review the assessment of the real property of such person  or
  corporation  in their city or town. The board of assessment review shall
  send written notice to each applicant of the date, time and place of the
  adjourned hearing at least ten days prior to the date of such  adjourned
  hearing.
2023 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.
2023 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.
2023 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)
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.