Real Property Tax Law
Articles
1
Short Title
Sections 100–104
Sections 100–104
2
State Board
Sections 200–216
Sections 200–216
3
Taxable Real Property and Standard of Assessment
Sections 300–364
Sections 300–364
4
Exemptions
Sections 400–499-SSSS
Sections 400–499-SSSS
5
Assessment Procedure
Sections 500–597
Sections 500–597
6
Assessment of Special Franchises
Sections 600–626
Sections 600–626
7
Judicial Review
Sections 700–744
Sections 700–744
8
County Equalization
Sections 800–848
Sections 800–848
9
Levy and Collection of Taxes
Sections 900–999
Sections 900–999
11
Procedures For Enforcement of Collection of Delinquent Taxes
Sections 1100–1197
Sections 1100–1197
12
State Equalization
Sections 1200–1230
Sections 1200–1230
12‑A
Special State Equalization Ratios For Computing Constitutional Tax and Debt Limitations For Cities of One Hundred Twenty-five Thousand or More
Sections 1250–1254
Sections 1250–1254
12‑B
Special State Equalization Ratios For Computing Constitutional Debt Limitations For City School Districts
Sections 1260–1264
Sections 1260–1264
13
Special Provisions Relating to School Districts
Sections 1300–1342
Sections 1300–1342
14
Special Provisions Relating to Villages
Sections 1400–1442
Sections 1400–1442
15
Special Provisions Relating to Certain Assessing Units
Sections 1502–1514
Sections 1502–1514
15‑A
County and State Assessment Services
Sections 1530–1562
Sections 1530–1562
15‑B
State Aid For Improved Real Property Tax Administration
Sections 1570–1575
Sections 1570–1575
15‑C
Systems of Real Property Tax Administration Utilizing Electronic Data Processing
Sections 1580–1594
Sections 1580–1594
16
Consolidated Assessing Units
Sections 1600–1624
Sections 1600–1624
18
Preservation of Class Share of Taxes In Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special Assessing Unit and Limitation On Increases In Assessments Therein
Sections 1801–1806
Sections 1801–1806
19
Preservation of Class Share of Taxes Other Than In Special Assessing Units
Sections 1901–1906
Sections 1901–1906
19‑A
Special Deferments and Installment Payments During the Covid-19 State of Emergency
Section 1910
Section 1910
20
Construction
Sections 2000–2016
Sections 2000–2016
Verified:
Dec. 6, 2025
Real Prop. Tax Law's source at nysenate.gov