N.Y. Real Property Tax Law Section 1228
Certification of change in level of assessment factors for certain exemptions

Where the commissioner is authorized or directed by law to certify a change in level of assessment for adjustment by the assessor of a maximum taxable assessed value of partially exempt real property, it shall do so in the same manner and subject to the same limitations as provided in § 1224 (Special equalization rates)section twelve hundred twenty-four of this title for the determination of special equalization rates for ceiling purposes.

Source: Section 1228 — Certification of change in level of assessment factors for certain exemptions, https://www.­nysenate.­gov/legislation/laws/RPT/1228 (updated Sep. 22, 2014; accessed Apr. 19, 2025).

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Accessed:
Apr. 19, 2025

Last modified:
Sep. 22, 2014

§ 1228’s source at nysenate​.gov

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