N.Y. Real Property Tax Law Section 499-SSSS
Inspection of accounts and property of public utilities

1.

The commissioner shall, upon reasonable prior notice, have access at reasonable times to reasonable disclosure of accounts and records established and maintained by a local public utility mass real property owner relating to its local public utility mass real property.

2.

The commissioner shall, at reasonable times in the normal business operations of the local public utility mass real property owner, and with prior notice and appointment, and not otherwise limited by federal law or regulations, have access to inspect locations where the local public utility mass real property is situated. * NB Repealed January 1, 2027

Source: Section 499-SSSS — Inspection of accounts and property of public utilities, https://www.­nysenate.­gov/legislation/laws/RPT/499-SSSS (updated May 6, 2022; accessed Dec. 20, 2025).

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Verified:
Dec. 20, 2025

Last modified:
May 6, 2022

§ 499-SSSS. Inspection of accounts & property of public utilities's source at nysenate​.gov

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