N.Y. Real Property Tax Law Section 822
Alternative method of effectuating revised county equalization


Upon request of the governing body of a city or town, a deficiency which is to be added to the county taxes against the property in such city or town under § 820 (Method of effectuating county equalization revised by commissioner)section eight hundred twenty of this chapter shall be added in not more than five equal annual installments beginning with the next county tax levy. In such event, the excess determined for the property in any city or town under such section shall be subtracted from the county taxes levied thereon in amounts adjusted so that the total of the deficiencies added and the total of the excesses subtracted shall be equal in each such levy. Such installments shall bear no interest.

Source: Section 822 — Alternative method of effectuating revised county equalization, https://www.­nysenate.­gov/legislation/laws/RPT/822 (updated Sep. 22, 2014; accessed Dec. 21, 2024).

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 822’s source at nysenate​.gov

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