N.Y. Local Finance Law Section 139.00
Debt statement to show valuations of taxable real property

a.

The debt statement of a municipality or school district in a city shall contain a computation of the average full valuation of taxable real property of such municipality or school district. The debt statement of the city of New York also shall contain a computation of the average assessed valuation of the taxable real property of such city in the event a deduction is claimed pursuant to item (a) of subdivision seven of section 136.00 of this chapter.

b.

The debt statement of a school district, other than a school district in a city, shall contain a computation of the full valuation of the real property subject to taxation by the school district.

c.

The debt statement of a fire district shall contain a computation of the full valuation of taxable real property of such fire district.

Source: Section 139.00 — Debt statement to show valuations of taxable real property, https://www.­nysenate.­gov/legislation/laws/LFN/139.­00 (updated Jul. 30, 2021; accessed Jul. 12, 2025).

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Verified:
Jul. 12, 2025

Last modified:
Jul. 30, 2021

§ 139.00. Debt statement to show valuations of taxable real property's source at nysenate​.gov

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