N.Y. Real Property Tax Law Section 561-A
Payments in lieu of taxes

change of assessment
notice

Notwithstanding any other provision of law, any person, firm, partnership, corporation, limited liability company or any other business entity which makes payments in lieu of taxes to any agency, county, town, village, city or school district, shall, prior to filing with such agency, county, town, village, city or school district for a change of assessment, notify such agency, county, town, village, city or school district of such business entity’s intention to file for such change; provided however that such notice shall not be required in cities with a population of one million or more. Such notification of intention shall be made in writing and shall be made at least forty-five days prior to such filing for change of assessment.

Source: Section 561-A — Payments in lieu of taxes; change of assessment; notice, https://www.nysenate.gov/legislation/laws/RPT/561-A (updated Oct. 27, 2023; accessed Dec. 21, 2024).

560
Abandoned subdivisions 561
Payments in lieu of taxes 561‑A
Payments in lieu of taxes 562
Certain property used or occupied by a railroad 563
Real property used to store spent nuclear fuel 564
Privately-owned improvements on state lands 566
Dams and reservoirs 570
Advisory valuations of utility real property 572
Employment of experts in connection with assessments of real property 574
Information to be furnished by recording officers and assessors 575
Assessor’s annual reports 575‑A
Electric generating facility annual reports 575‑B
Solar or wind energy systems 576
Assessment under cooperative agreements 578
County assistance under cooperative agreements 579
Coordinated assessment programs 580
Condominiums 581
Assessment of residential cooperative, condominium and rental property 581‑A
Assessment of residential real property 581‑B
Assessment of parcels used for residential purposes and registered as family day care homes 582
Valuation of agricultural structures 582‑A
Value of lands and structures supporting non-residential water dependent activities

Accessed:
Dec. 21, 2024

Last modified:
Oct. 27, 2023

§ 561-A’s source at nysenate.gov

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Location: https://newyork.public.law/laws/n.y._real_property_tax_law_section_561-a

Original Source: Section 561-A — Payments in lieu of taxes; change of assessment; notice, https://www.nysenate.gov/legislation/laws/RPT/561-A (last accessed Oct. 28, 2023).