N.Y. Real Property Tax Law Section 1562
Local governments to which article applies

a.

This article shall apply to all counties except counties wholly within a city and all cities and towns in the state except (1) a city with a population of five million or more, (2) a city or town in a county having the power to assess property for purposes of taxation.

b.

Notwithstanding the provisions of this section, any provisions of this act with respect to state assistance for the preparation and updating of tax maps shall be applicable to any city with a population of five million or more.

Source: Section 1562 — Local governments to which article applies, https://www.­nysenate.­gov/legislation/laws/RPT/1562 (updated Sep. 22, 2014; accessed Oct. 25, 2025).

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Verified:
Oct. 25, 2025

Last modified:
Sep. 22, 2014

§ 1562. Local governments to which article applies's source at nysenate​.gov

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