N.Y. Real Property Tax Law Section 300
Property subject to taxation

All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to the contrary, personal property, whether tangible or intangible, shall not be liable to ad valorem taxation.

Source: Section 300 — Property subject to taxation, https://www.­nysenate.­gov/legislation/laws/RPT/300 (updated Sep. 22, 2014; accessed Jan. 17, 2026).

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Verified:
Jan. 17, 2026

Last modified:
Sep. 22, 2014

§ 300. Prop. subject to taxation's source at nysenate​.gov

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