reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 2 - Assessment and Taxation of Certain State Lands › 544 - Payment of Taxes by State.

§  544.  Payment of taxes by state. 1. The comptroller shall pay taxes
  levied on lands of the state in each county pursuant  to  the  foregoing
  sections  of  this  title, out of moneys appropriated by the legislature
  therefor, to the county  treasurer  for  appropriate  distribution  upon
  submission  of  a statement of such taxes by him or her in such form and
  executed in such manner by the county treasurer as may  be  required  by
  the  comptroller. Provided, however, that in the case of lands which are
  taxable pursuant to subdivision (j) of section five  hundred  thirty-two
  of  this title, the comptroller shall pay such taxes. Such payment shall
  be requested, processed and paid separately from all  other  taxes  that
  are payable to the county treasurer pursuant to this section.
2.  No penalties, interest or fees of any kind, except fees payable to
  school district collecting  officers  pursuant  to  subdivision  one  of
  section thirteen hundred twenty-eight of this chapter on school taxes on
  lands  outside  the  forest preserve, shall be added to taxes payable by
  the state pursuant to the provisions of this section.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 2 - Assessment and Taxation of Certain State Lands › 545-A - State Aid; Certain Lands in Suffolk County.

§  545-a.  State  aid;  certain  lands in Suffolk county. 1. State aid
  shall be payable to any tax district, as defined in subdivision five  of
  this  section when on any assessment roll the taxable assessed valuation
  in such district is reduced by a taking of previously  taxable  property
  by the state or any agency thereof.
2.  The  state aid payable to a tax district as defined in subdivision
  five of this section shall be equal to one hundred percent of the  total
  amount  of  taxes which were levied on the assessed valuation so removed
  from the assessment roll in the year immediately preceding such removal.
  Said payments shall be made for five years  immediately  succeeding  the
  effective  date  of  this  section.  In the next three succeeding years,
  state aid payable to such tax district shall be  equal  to  seventy-five
  percent,  fifty  percent  and  twenty-five percent, respectively, of the
  total amount of taxes  which  were  levied  on  the  assessed  valuation
  removed from the assessment roll for the year preceding such removal.
3. In making computations and determinations pursuant to this section,
  there shall be taken into account increases or decreases in the level of
  assessment.
4.  The  chief  fiscal  officer  of a tax district which qualifies for
  state aid pursuant to this section shall make  application  therefor  to
  the  commissioner. The application shall be made on a form prescribed by
  such commissioner and shall contain such information as the commissioner
  shall  require.  Upon  approval  of  the  application  therefor  by  the
  commissioner, such state aid shall be paid upon audit and warrant by the
  state comptroller.
5. The term "tax district" shall mean a school district located within
  the  county of Suffolk wherein real property was taken by the department
  of environmental conservation by deeds recorded on the sixteenth day  of
  October   and   the  twenty-ninth  day  of  November,  nineteen  hundred
  seventy-eight.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 2 - Assessment and Taxation of Certain State Lands › 547 - Annual Report.

§  547. Annual report. On or before January fifteenth the comptroller,
  in consultation with the board  of  real  property  services  and  other
  agencies  as  may  be  appropriate, shall submit to the governor and the
  legislature an annual accounting of state  aid,  taxes  and  assessments
  paid  by  the  state  pursuant  to this article during the preceding and
  current fiscal years. Such accounting shall include, but not be  limited
  to,  the  number,  type  and  amount  of  claims  so paid, as well as an
  estimate of claims to be paid during the remainder of the current fiscal
  year and during the following fiscal year.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 551 - Entry by Assessor of Omitted Real Property on Current Assessment Roll.

§  551.  Entry  by  assessor  of  omitted  real  property  on  current
  assessment roll. 1. The assessor of any assessing  unit,  upon  his  own
  motion  or  upon the application of any taxpayer therein, shall enter on
  the assessment  roll  of  the  current  year,  prior  to  the  tentative
  completion  thereof,  any  parcel  of  real  property shown to have been
  omitted from the assessment roll of the preceding year, at the valuation
  of that year, or if not then valued, at such valuation as  the  assessor
  shall  determine  for the preceding year. A special franchise assessment
  after apportionment  thereof  by  the  assessor,  if  necessary,  or  an
  assessment  of  state  land  subject  to taxation for the preceding year
  which is less than the assessment thereof approved by the  commissioner,
  shall be entered at the valuation determined by the commissioner.
2.  Real  property assessed pursuant to this section shall be taxed at
  the tax rate or tax rates for the preceding year. The amount of  tax  or
  taxes  levied  pursuant  to  this  section  shall  be  deducted from the
  aggregate amount of taxes to be levied for the current year.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 551-A - Failure to Extend Tax.

§  551-a.   Failure to extend tax.  1. Where it is made to appear to a
  collecting officer that a tax, which has been levied by or on behalf  of
  a  municipal  corporation  or  special  district,  has not been extended
  against the final assessment of a parcel entered on a tax  roll  of  the
  current  or  preceding  year he shall add the appropriate tax to the tax
  roll of the current year pursuant to the procedure  set  forth  in  this
  section.
2.    Such  collecting officer shall extend a tax thereon on behalf of
  the municipal corporation or special district by applying the  tax  rate
  of  the municipal corporation or special district for the preceding year
  or current year, as the case may be.  In the case of a tax not  extended
  on  the  tax  roll  of  the preceding year, the collecting officer shall
  enter on the tax roll of the current year the  assessed  value  of  such
  parcel as listed on the tax roll of the preceding year.
3.  Upon extension of such tax, the collecting officer shall so notify
  the  owner  of such property.   Such notice shall identify the parcel by
  the description appearing on the  tax  roll,  and  state  the  municipal
  corporation or special district on behalf of which such tax is extended,
  the  tax  year  in  question, the assessed value of such parcel, the tax
  rate used, and the amount of the tax.  Such notice shall also notify the
  property owner of his right to complain as provided in subdivision  four
  of this section.
4.  An owner of property or other person who would be entitled to file
  a complaint pursuant to section five hundred twelve of this article, may
  petition  the  county  director of real property tax services within ten
  days of the mailing of the notice required by subdivision three of  this
  section,  to  object  to the addition of such extension on the tax roll.
  The county director shall immediately report his findings  with  respect
  to  the  validity  of  the  action  of  the  collecting  officer  to the
  appropriate tax levying body.
5.   The tax levying body shall  examine  the  report  of  the  county
  director  and shall issue a determination in the matter.  Copies of said
  determination shall be  served  upon  the  complainant,  the  collecting
  officer and the county director.
6.    If  an  owner objects to the extension of such tax in the manner
  provided in subdivision four of this section, he shall have thirty  days
  from  the  determination of the tax levying body to pay such tax without
  interest.  In any other case, the owner shall have thirty days from  the
  date the notice was mailed pursuant to subdivision three of this section
  to pay such tax without interest.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 555 - Changes in Descriptions of Real Property on Final Assessment Rolls.

§  555.   Changes in descriptions of real property on final assessment
  rolls.  The tax levying body of each municipal corporation other than  a
  school  district shall examine any final assessment roll properly before
  such body for its action, confirmation or review  and  shall  make  such
  changes  in  the  descriptions  of  real property as may be necessary to
  render them sufficiently definite for  the  purpose  of  enforcement  of
  collection of taxes by tax sale.  If a sufficiently definite description
  cannot be obtained for the tax levy of the current year, the board shall
  cause  the  same to be obtained for the tax levy of the succeeding year.
  The real property shall not be taxed until such description is obtained,
  and it shall then be taxed for the year omitted in the  manner  provided
  for taxing omitted property.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 556-B - Correction of Certain Errors, Substantial in Number and Identical in Nature.

§  556-b.  Correction  of  certain  errors,  substantial in number and
identical in nature.   1. If the  same  clerical  error  as  defined  in
paragraph  (b),  paragraph  (d)  or  paragraph (e) of subdivision two of
section five hundred fifty of this title, or the same unlawful entry  as
defined  in  paragraph  (b) of subdivision seven of section five hundred
fifty of this title, occurs with respect  to  a  substantial  number  of
parcels  in  the  preparation  of  a  tax  roll,  such clerical error or
unlawful entry shall be corrected as provided in this section.
2. One application, in triplicate, shall  be  filed  with  the  county
director  of  real  property  tax  services,  on behalf of all owners of
property affected by the clerical error or the unlawful entry  described
in  subdivision one of this section. Such application shall be on a form
and contain such information as may be prescribed by the commissioner.
3. (a) The county director, within ten  days  of  the  receipt  of  an
application  filed  pursuant  to  this  section,  shall  investigate the
circumstances of the claimed clerical error or unlawful entry and  shall
forthwith  issue a written report, notifying the tax levying body of his
findings with respect thereto. If the tax levying body  determines  that
the  claimed  clerical  error  or  unlawful entry has occurred, it shall
immediately issue an order setting forth the corrected taxes,  directing
the officer having jurisdiction of the tax roll to correct such roll.
(b)  An  applicant and all owners of property affected by the clerical
error or unlawful entry, provided the application  was  filed  with  the
county  director  within  the  period  when  taxes  may  be paid without
interest, may pay the corrected tax as determined  by  the  tax  levying
body  without interest, if payment is made within eight days of the date
on which the corrected tax bill is mailed.
4. Upon issuance of the order prescribed by subdivision three of  this
section, the tax levying body shall order the refund of any excess taxes
paid  or credit against an outstanding tax with respect to said error or
unlawful entry. The amount  of  any  taxes,  including  relieved  school
taxes,  so  refunded  or  credited shall be a charge upon each municipal
corporation, special district or school district to the extent  provided
in  section  five hundred fifty-six of this title, and the procedure for
making the refund or crediting the tax shall be as  prescribed  in  such
section.
5.  One  copy  of  an  approved application and the order with respect
thereto shall be annexed to the tax roll and warrant, or filed therewith
in accordance with section fifteen hundred eighty-four of this  chapter,
by  the  officer having jurisdiction of the roll and shall become a part
thereof.
6. In the case of an application which  has  been  rejected,  the  tax
levying body shall mail a copy thereof to the applicant.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 558 - Cancellation of Void Taxes.

§  558.  Cancellation  of void taxes. 1. The county legislature of any
  county shall direct the cancellation of any unpaid tax levied or imposed
  by such county against property of the state or the United States  where
  it  is  determined  that  the  lien  of such tax cannot be enforced. The
  county legislature of any county shall also direct the  cancellation  of
  any  unpaid  tax levied or imposed by such county where the lien of such
  tax is rendered permanently unenforceable by operation of the provisions
  of any statute. The amount of any tax so cancelled  shall  be  a  charge
  upon the county to the extent of the county taxes that were so cancelled
  and upon the cities and towns or special districts thereof to the extent
  of  the  respective  city,  town  or special district taxes that were so
  cancelled.  Amounts so charged to cities, towns  and  special  districts
  shall be included in the next ensuing tax levy.
2.  The county legislature of any county shall direct the cancellation
  of any unpaid school tax relevied by such county pursuant to subdivision
  five of section thirteen hundred thirty or subdivision five  of  section
  thirteen  hundred  thirty-two of this chapter, or any unpaid village tax
  relevied by such county pursuant to subdivision four of section fourteen
  hundred forty-two of this chapter, against property of the state or  the
  United States where it is determined that the lien of such tax cannot be
  enforced,  or  where  the  lien  of  such  tax  is  rendered permanently
  unenforceable by operation of the provisions of any statute. The  amount
  of  any tax so cancelled shall be charged against the school district or
  village which levied such tax. The amount so charged  against  a  school
  district  or  village shall be withheld by the county treasurer from any
  moneys which shall become payable by him  to  such  school  district  or
  village  by reason of taxes which shall thereafter be returned to him as
  uncollected by such school district or village. No such cancellation  of
  any  unpaid  school  taxes or no such charge shall be made by the county
  legislature against any such school district or village unless ten days'
  notice thereof by mail shall be given to the school authorities thereof.
3. Where a city,  town  or  village  has  the  power  to  enforce  the
  collection  of  delinquent  taxes, such city, town or village shall have
  the same powers and duties concerning the cancellation of void taxes  as
  is  granted  to  counties  pursuant  to the foregoing provisions of this
  section.  Void taxes may be cancelled and the amount of  such  cancelled
  taxes  shall  be apportioned and charged back to the appropriate county,
  village, school district or special district in the manner  provided  in
  the foregoing provisions of this section.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 3 - Correction of Assessment Rolls and Tax Rolls › 559 - Application of Title.

§  559.   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 municipal corporations except a city
  with a population of five million or more.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 560 - Abandoned Subdivisions.

§  560.  Abandoned subdivisions.  1. Whenever more than five years has
  elapsed after the subdivision of any tract of land into lots,  plots  or
  sites,  with or without proposed streets, the owner of such tract or any
  part thereof composed  of  two  or  more  contiguous  lots  may,  by  an
  instrument  in  writing, duly executed and acknowledged, describing such
  land, disclaim and abandon such subdivision including  any  streets  not
  opened,  accepted  or used by the public and which are not necessary for
  the use of an owner or occupant of any part of such  tract.  Thereafter,
  for  the  purpose  of  assessment,  the lands described therein shall be
  regarded as a single tract, provided a copy of such instrument is  filed
  (a)  with  the assessors, (b) if such tract is wholly or partly within a
  village, with the clerk of each such village, and (c) if such  tract  is
  wholly or partly within the unincorporated area of a town, with the town
  clerk  of  each  such  town,  and, if a map of such subdivision has been
  filed in the office of a recording officer, provided such instrument  is
  recorded  in  the  office  of  such  recording  officer. A notice of the
  recording shall be endorsed by the recording officer upon the map at the
  time of recording the instrument.
2. Neither the assessors nor the recording officer shall  accept  such
  an  instrument  unless  it  has  endorsed  thereon or attached thereto a
  certificate of the county treasurer and a certificate of the  collecting
  officer  of  any city, town or village wherein such property or any part
  thereof is situate, stating  that  all  taxes  which  have  been  levied
  against  such  property  have  been paid according to the records in the
  office of the person making the certificate and a receipt of  the  clerk
  of  each  village or town in which any part of such tract is situate for
  the filing of such instrument and a certificate of the  county  director
  of  real  property  tax services that the fee authorized by section five
  hundred three of this article, if any, has been paid. In such  counties,
  no  subdivision  of  any  tract of land into lots, plots or sites or any
  part thereof shall be abandoned, nor shall the county land  map  or  the
  county  tax  map  be  changed or altered to indicate such an abandonment
  except as provided in this section.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 561 - Payments in Lieu of Taxes; Change of Assessment; Effective Date.

§  561.  Payments  in  lieu  of taxes; change of assessment; effective
  date. Notwithstanding any other provision of law,  for  any  payment  in
  lieu  of  taxes agreement entered into on or after the effective date of
  this section, when the assessment of a property making payments in  lieu
  of  taxes  is challenged through the grievance process, any reduction in
  payments in lieu of taxes made to a school district resulting from  such
  challenge shall not take effect until the following taxable status year.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 561-A - Payments in Lieu of Taxes; Change of Assessment; Notice.

§  561-a.  Payments  in  lieu  of taxes; change of assessment; notice.
  Notwithstanding  any  other  provision  of  law,   any   person,   firm,
  partnership,   corporation,  limited  liability  company  or  any  other
  business entity which makes payments in lieu of  taxes  to  any  agency,
  county,  town,  village, city or school district, shall, prior to filing
  with such agency, county, town, village, city or school district  for  a
  change of assessment, notify such agency, county, town, village, city or
  school  district  of  such  business entity's intention to file for such
  change; provided however that such  notice  shall  not  be  required  in
  cities  with  a  population of one million or more. Such notification of
  intention shall be made in writing and shall be made at least forty-five
  days prior to such filing for change of assessment.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 562 - Certain Property Used or Occupied by a Railroad.

§   562.      Certain   property  used  or  occupied  by  a  railroad.
  Notwithstanding the provisions of this chapter or any  other  law,  real
  property  used  or  occupied  by  a  railroad  for  purposes of railroad
  operation, title to which is  in  the  state  of  New  York  or  in  any
  municipal   corporation   thereof   under  any  of  the  grade  crossing
  elimination acts, shall be deemed property of the railroad for  purposes
  of  taxation  and  shall be assessed and taxed in the same manner and to
  the same extent as if such railroad were the owner thereof.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 563 - Real Property Used to Store Spent Nuclear Fuel.

§ 563. Real property used to store spent nuclear fuel. Notwithstanding
  any  other  provision of law, real property, as defined in paragraph (j)
  of subdivision twelve of section one hundred two of this chapter,  shall
  be assessable.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 564 - Privately-Owned Improvements on State Lands.

§  564.  Privately-owned improvements on state lands.  1. Improvements
  not owned by the state, but situate on land owned by the state, shall be
  assessed and taxed in the name of the owners thereof.
2. Interests granted pursuant to subdivision four-a of  section  three
  of  the  public  lands law or subdivision thirty-eight of section ten of
  the highway law or subdivision  one  of  section  seventy-two-n  of  the
  general  municipal  law  and  any  improvement  made  thereto,  shall be
  separately assessed and taxed  in  the  name  of  the  lessees  thereof;
  provided  that  with respect to interest granted pursuant to subdivision
  one of section seventy-two-n  of  the  general  municipal  law  and  any
  improvements made with respect thereto, taxes, special ad valorem levies
  or  special  assessments  shall not become a lien thereon but the lessee
  shall be personally liable in accordance with the provisions of  section
  nine hundred twenty-six of this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 566 - Dams and Reservoirs.

§  566.    Dams and reservoirs.   1.   Dam sites, dams, reservoirs and
  flowage lands, including the right or privilege in connection  therewith
  and  the  capacity  thereof to impound, store or provide water for power
  purposes, shall be assessed in the assessing  unit  in  which  they  are
  situated.    If  the legal title to lands occupied or submerged by or in
  connection with a dam or reservoir for the storage of  water  for  power
  purposes, or adapted for such purposes because of the existence of a dam
  site or otherwise, is held by the state or a person other than the owner
  of  the  dam, reservoir or dam site and appurtenant rights, but the use,
  occupation or possession of such lands, or the right to use, occupy  and
  possess the same, is in such owner under an easement, right or lease for
  a  term  of  fifty  years or more or in perpetuity, then the interest of
  such owner shall be assessed as real property in the same manner  as  if
  such  owner  held  legal  title  to  such lands, except that explanatory
  notations showing the nature of the interest assessed shall be added  to
  the description of such lands.
2.    The classification of any interest enumerated in subdivision one
  hereof as real property shall not be affected (a) by  any  provision  of
  the  agreement  under  which the same is created or held or by reason of
  the fact that the water which is or may be impounded is used in  another
  assessing  unit for the development of power or (b) because of nonuse of
  the dam site.
3.  This section shall not apply to the water  supply  system  of  any
  municipal corporation.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 570 - Advisory Valuations of Utility Real Property.

§  570. Advisory valuations of utility real property. Upon the written
  request of  the  assessors  of  any  city,  town  or  village  having  a
  population  of  less  than  ten thousand according to the latest federal
  census and an assessed valuation of less than ten million  dollars,  the
  commissioner  shall  furnish the full value of the real property therein
  of a public utility subject to the jurisdiction of the state  department
  of  public  service. The valuations so furnished shall be for the advice
  of the assessors and shall not be binding upon them.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 572 - Employment of Experts in Connection With Assessments of Real Property.

§  572.   Employment of experts in connection with assessments of real
  property.  The governing body of any county, city, town or  village  may
  employ  experts  to  appraise the value of real property therein for the
  assistance of the assessors in the assessment of real  property  and  to
  give expert testimony in any action or proceeding in connection with any
  such assessment.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 575 - Assessor's Annual Reports.

§  575.  Assessor's  annual  reports. The assessor shall annually file
  with the commissioner reports which shall include  information  relating
  to changes in levels of assessed valuation, changes in the condition and
  ownership of real property and other information as the commissioner may
  require by rule and regulation.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 575-A - Electric Generating Facility Annual Reports.

§  575-a.  Electric  generating  facility  annual  reports.  1.  Every
corporation, company, association, joint stock association,  partnership
and  person, their lessees, trustees or receivers appointed by any court
whatsoever,  owning,  operating  or  managing  any  electric  generating
facility  in  the  state  shall  annually file with the commissioner, by
April thirtieth, a report showing the inventory, revenue,  and  expenses
associated  therewith  for the most recent fiscal year, and, in the case
of solar  and  wind  energy  systems,  such  other  information  as  the
commissioner  may reasonably require for the development and maintenance
of an appraisal model and discount rate as required pursuant to  section
575-b  of  this  chapter.  Such  report  shall be in the form and manner
prescribed by the commissioner.
2. When used in this section,  "electric  generating  facility"  shall
mean  any  facility  that  generates  electricity  for sale, directly or
indirectly, to the public, including the land upon which the facility is
located, any equipment used in such generation,  and  equipment  leading
from  the facility to the interconnection with the electric transmission
system, but shall not include:
(a) any equipment in the electric transmission system; and
(b)  any  electric  generating  equipment  owned  or  operated  by   a
residential  customer  of an electric generating facility, including the
land upon which the equipment is located, when located and used  at  his
or her residence.
3.  Every  electric  generating  facility  owner, operator, or manager
failing to make the report required by this section, or failing to  make
any  report required by the commissioner pursuant to this section within
the time specified by it, shall forfeit to the people of the  state  the
sum  of  up  to  ten  thousand  dollars  for  every such failure and the
additional sum of up to one thousand dollars  for  each  day  that  such
failure continues.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 576 - Assessment Under Cooperative Agreements.

§  576.  Assessment  under  cooperative agreements. 1. A person may be
  appointed to and hold the office of assessor  in  more  than  one  city,
  town,  village  or combination thereof pursuant to municipal cooperative
  agreements entered into in accordance with article five-g of the general
  municipal law or any other similar authorization of law.
2.  The  commissioner  shall  advise  and  assist  localities  in  the
  development of plans for cooperative action.
3.  Whenever  a  person  is  assessor  of  more than one city, town or
  village or combination thereof, the cost of travel and other actual  and
  necessary  expenses  incurred  by  such assessor in attending courses of
  training and education as may be required by law shall be shared by  the
  city  or  town or combination thereof in which he is the assessor or for
  which he has been appointed as assessor  for  the  forthcoming  term  in
  proportion  to their taxable full values unless otherwise apportioned by
  agreement between such cities and towns.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 581-A - Assessment of Residential Real Property.

§  581-a. Assessment of residential real property. Notwithstanding any
  other provision of law, the assessed valuation of real property used for
  residential rental  purposes  where  at  least  twenty  percent  of  the
  residential  units  are subject to an agreement with a municipality, the
  state, the federal government,  or  an  instrumentality  thereof,  which
  agreement  restricts  occupancy of those units to tenants who qualify in
  accordance with an income test, shall be  determined  using  the  income
  approach  as applied to the actual net operating income, after deducting
  for reserves required by any federal, state or municipal  programs.  For
  the  purposes  of  this  section  "net  operating income" shall mean the
  actual or anticipated  net  income  that  remains  after  all  operating
  expenses  are  deducted from effective gross income, but before mortgage
  debt service and book depreciation are deducted. The assessed  valuation
  of  real  property  used  for  such residential rental purposes shall be
  determined using the actual net operating income, and shall not  include
  federal,  state  or  municipal  income  tax credits, subsidized mortgage
  financing, or project grants, where such subsidies are  used  to  offset
  the project development cost in order to provide for lower initial rents
  as  determined by regulations promulgated by the division of housing and
  community renewal.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 581-B - Assessment of Parcels Used for Residential Purposes and Registered as Family Day Care Homes.

§  581-b.  Assessment  of  parcels  used  for residential purposes and
  registered as family day care homes.  Notwithstanding  any  inconsistent
  provision  of  law, in the assessment of any parcel used for residential
  purposes and registered as a family day care home  pursuant  to  section
  three hundred ninety of the social services law, the use or registration
  of such parcel as a family day care home shall be completely disregarded
  in assessing the value of such parcel.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 582 - Valuation of Agricultural Structures.

§  582.  Valuation of agricultural structures. Structures used on land
  used in agricultural production located within an agricultural  district
  and/or  on  property receiving an agricultural assessment as provided in
  article twenty-five-AA of the  agriculture  and  markets  law  shall  be
  assessed  at  an  amount  not  to  exceed the cost of replacement new at
  current prices less a deduction for physical depreciation calculated  in
  accordance  with the assessor's manual distributed by the office of real
  property  services,  and  if   applicable,   functional   and   economic
  obsolescence.  For  the  purpose  of  this  section, structures shall be
  defined as those used:
1. For the production or storage of  crops,  livestock,  or  livestock
  products  as defined in section three hundred one of the agriculture and
  markets law;
2.  For  the  storage  of  equipment  and/or  supplies  used  in  such
  production;
3.  In whole or in part as farm labor dwellings, except for structures
  which are  used  as  the  principal  residence  of  the  owner  of  such
  structure; or
4.  For on farm processing or on farm retail merchandising, so long as
  at least seventy-five percent of the annual volume of such processing or
  such merchandising utilizes crops, crop products, livestock or livestock
  products, as defined in section three hundred one of the agriculture and
  markets law, produced on such land owned or operated by such applicant.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 582-A - Value of Lands and Structures Supporting Non-Residential Water Dependent Activities.

§  582-a.  Value  of  lands  and structures supporting non-residential
water dependent activities. 1. Notwithstanding any  other  provision  of
law,  real  property owned or leased for non-residential water dependent
activities shall be assessed for the purposes of this chapter at  a  sum
reflecting the current use of such lands, and shall not be assessed at a
rate  that reflects the best possible use of those lands, for as long as
those non-residential activities remain of a water dependent nature.
2. For the purposes of this section, "structures" shall be defined  as
those structures used:
(a)  Within  a  marine  district  as  provided  in  the  coastal  zone
management  local  waterfront  revitalization  program   under   article
forty-two of the executive law, or within a state approved comprehensive
harbor  management  plan,  as defined in subdivision ten of section nine
hundred eleven of the executive law;
(b) On lands under lease from the state or the thruway  authority  for
non-residential   purposes   considered   to   support  water  dependent
activities;
(c) For the purpose of berthing and mooring of  recreational  vessels,
and the storage thereof, or a boatyard, marine service facility, charter
or sports fishing station, bait and fuel operations, marine towing; and
(d)  For  any  other  non-residential purpose that requires the use of
waterfront lands in order to function or provide marine services.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 583 - Definitions.

§ 583. Definitions. As used in this title:
1. "City" means the city of New York.
2.  "Tax",  "taxes"  and  "taxation"  mean  a  charge  imposed on real
  property by or on behalf of a county, city,  town,  village,  or  school
  district  for  municipal or school district purposes, and any special ad
  valorem levy or special assessment.
3. "Watershed agricultural easement" means  a  watershed  conservation
  easement  which  allows the land subject to such easement to be utilized
  in agricultural production.
4. "Watershed conservation  easement"  means  an  easement,  covenant,
  restriction or other interest in real property purchased by or on behalf
  of  the  city of New York that is located in those areas of the counties
  of Delaware, Dutchess, Greene, Putnam, Schoharie, Sullivan,  Ulster  and
  Westchester  located in the watershed of the New York city water supply,
  created under and subject to the provisions of article forty-nine of the
  environmental conservation law which, for the purpose of maintaining the
  open space, natural condition, or character of the real  property  in  a
  manner consistent with the protection of water quality generally and the
  New   York   city   water   supply  specifically,  limits  or  restricts
  development, management or use of such real property.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 584 - Taxation of Watershed Conservation Easements and Watershed Agricultural Easements.

§  584.  Taxation  of  watershed  conservation easements and watershed
  agricultural easements. Any watershed  conservation  easement  shall  be
  subject  to  taxation  for  all purposes except as hereafter provided. A
  watershed agricultural easement shall be subject to taxation as provided
  in section five hundred eighty-five of this title.  The  procedures  set
  forth  in  this  title  shall  govern  the  levy and payment of taxes on
  watershed conservation easements and watershed agricultural easements.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 585 - Taxation or Exemption of Watershed Agricultural Easements.

§  585.  Taxation or exemption of watershed agricultural easements. 1.
  Any watershed agricultural easement acquired before January  first,  two
  thousand  eleven shall be exempt from taxation on any assessment roll on
  which the land subject to the easement qualifies  for  and  receives  an
  agricultural  assessment  pursuant  to  article  twenty-five-AA  of  the
  agriculture and markets law.
2. Any watershed agricultural easement that burdens  land  which  does
  not   receive   an   agricultural   assessment   pursuant   to   article
  twenty-five-AA of the agriculture and markets law or which  is  acquired
  on  or  after  January first, two thousand seventeen shall be subject to
  taxation for all purposes. The taxes levied on such  easement  shall  be
  levied as provided in this title.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 587 - List of Watershed Conservation Easements and Watershed Agricultural Easements.

§   587.  List  of  watershed  conservation  easements  and  watershed
  agricultural  easements.  The  city  shall  annually  transmit  to   the
  commissioner,  to the assessors of each assessing unit in which the city
  has acquired watershed conservation easements and watershed agricultural
  easements, and to town or county assessors, who prepare a  copy  of  the
  applicable  part  of  the town or county assessment roll for village tax
  purposes as provided in subdivision three of  section  fourteen  hundred
  two  of this chapter, for each such village in which such easements have
  been acquired, a list of all such easements therein. Such list shall  be
  used  by  the assessors in preparing the assessment roll or, for village
  tax purposes the copy of the applicable  part,  and  shall  include  the
  appropriate  allocation  factor or factors, and each such easement shall
  be entered as a separate parcel on the tentative assessment roll by  the
  assessor.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 588 - Payment of Taxes on Parcels Subject to a Watershed Conservation Easement or Watershed Agricultural Easement.

§ 588. Payment of taxes on parcels subject to a watershed conservation
  easement or watershed agricultural easement. 1. The city shall pay taxes
  levied  on  watershed  agricultural easements and watershed conservation
  easements pursuant to the foregoing sections of this title in  the  same
  manner as any other taxes levied upon real property.
2.  Payment  of taxes by the owner of a parcel burdened by a watershed
  conservation easement or watershed agricultural  easement  made  taxable
  pursuant  to  this title based upon the assessment of the parcel without
  consideration of that easement shall entitle  that  owner  to  a  refund
  pursuant to section five hundred fifty-six of this article, equal to any
  taxes  payable  by the city upon such easement. Such owner shall present
  the certificate issued pursuant to this section and proof of payment  to
  the tax levying body.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 589 - Change in Allocation Factor.

§  589.  Change  in  allocation  factor.  1.  At  any  time  after the
  allocation factor is initially certified to the assessing unit, upon the
  request of the city or the owner of the parcel burdened by the easement,
  the commissioner may compute and certify a new allocation  factor  based
  on  a  change in circumstances. A request for a review of the allocation
  factor shall be made by submitting to the  commissioner  (a)  a  written
  request  by  the  landowner,  (b)  a written request by the city setting
  forth the claimed change in circumstances,  (c)  a  written  stipulation
  entered  into  by  the  city  and  the  landowner  setting forth the new
  allocation factor, or (d) an appraisal  or  appraisals  performed  by  a
  licensed  real  estate  appraiser  within one year of submission setting
  forth the current fair market value of the easement and the current fair
  market  value  of  the  land  subject  to  the  easement  exclusive   of
  improvements  and  unencumbered  by the easement. The commissioner shall
  define the changes in circumstances required to  change  the  allocation
  factor.  The party seeking the change in allocation factor shall provide
  copies of the appraisals and written request to the other party.
2. If one party objects to a change  in  the  allocation  factor,  the
  party  may  submit  the  appraisals specified in subdivision one of this
  section within ninety days of receipt of the other parties' appraisal or
  written request.
3. The commissioner shall review the materials submitted and  issue  a
  current allocation factor determined by the materials submitted.
4.  If  judicial  review  is sought to challenge a determination under
  this section, the action shall be commenced in the county in  which  the
  real property is located.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4-A - Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired by or on Behalf of the City of New York For › 589-A - Authority to Promulgate Rules.

§  589-a.  Authority  to  promulgate  rules.  In addition to any other
  authority conferred upon the commissioner by statute,  the  commissioner
  is hereby authorized to promulgate rules and mandate the use of forms to
  implement the provisions of this title.
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 5 - Oil and Gas Economic Units › 590 - Definitions.

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