N.Y. Real Property Tax Law Section 1400
Date of taxable status

Real property shall be assessed for village purposes according to its condition and ownership as of the first day of January or such other date as may be applicable pursuant to Village Law § 5-510 (Change in fiscal years)section 5-510 of the village law.

Source: Section 1400 — Date of taxable status, https://www.nysenate.gov/legislation/laws/RPT/1400 (updated Sep. 22, 2014; accessed Feb. 14, 2026).

1400
Date of taxable status 1402
Village assessment status 1404
Information to be supplied to non-residents 1406
Verification and completion of tentative assessment roll 1408
Hearing of complaints 1410
Verification and filing of assessment roll 1412
Retention of assessment roll

Up to date

Verified:
Feb. 14, 2026

Last modified:
Sep. 22, 2014

§ 1400. Date of taxable status's source at nysenate.gov

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Location: https://newyork.public.law/laws/n.y._real_property_tax_law_section_1400

Original Source: Section 1400 — Date of taxable status, https://www.nysenate.gov/legislation/laws/RPT/1400 (last accessed Feb. 14, 2026).

N.Y. Real Property Tax Law Section 1400 Date of taxable status

N.Y. Real Property Tax Law Section 1400
Date of taxable status