N.Y. Real Property Tax Law Section 1308
Property subject to levy

Except as provided in section thirteen hundred ten of this chapter, school district taxes shall be levied by the school authorities upon all real property within the boundaries of the district which is not by law exempt from such taxation. Such taxes shall be levied against each parcel of such real property. In all cases the levy shall be deemed as against the real property itself. The name of the owner, last known owner or reputed owner shall be regarded as an aid to identify such parcel. A mistake in any such name shall not affect the validity of the levy against the parcel.

Source: Section 1308 — Property subject to levy, https://www.­nysenate.­gov/legislation/laws/RPT/1308 (updated Sep. 22, 2014; accessed Jan. 18, 2025).

1300
Definitions 1302
Use of city, town or county assessment roll 1304
Apportionment of assessments 1306
Levy of taxes 1306‑A
Effect of school tax relief (STAR) exemption upon school district taxes 1308
Property subject to levy 1312
Tax lien 1314
Equalization in school districts located in more than one city or town 1316
Alternative school tax apportionment 1318
Collecting officer’s warrant 1320
Undertaking of collecting officer 1322
Collecting officer’s notice in districts other than city school districts 1324
Collecting officer’s notice in city school districts 1325
Collecting officer in school district 1326
Payment of taxes in installments in city school districts 1326‑A
Payment of taxes in installments in certain school districts 1326‑B
Payment of taxes in installments in certain school districts affected by floods or natural disasters 1327
Payment of taxes in installments in city school districts by senior citizens and physically disabled persons 1328
Collecting officer’s fees 1330
Enforcement of taxes in districts other than city school districts 1332
Enforcement of taxes in city school districts 1334
Right of action to recover tax 1335
Supplemental assessment roll of real property in a school district other than a school district which is wholly or partly within a city 1336
Collection of taxes in installments in school districts other than city school districts 1338
Statement of taxes to be mailed 1340
Owner of real property may elect to pay school district taxes in installments 1342
Payment by county treasurer
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Accessed:
Jan. 18, 2025

Last modified:
Sep. 22, 2014

§ 1308’s source at nysenate​.gov

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