N.Y. Real Property Tax Law Section 912
Priority of tax liens

All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall have priority over all tax liens of preceding years against such parcel except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it has rights of priority different from other holders or owners thereof, the tax liens of such tax district shall rank in priority as provided in such law.

Source: Section 912 — Priority of tax liens, https://www.­nysenate.­gov/legislation/laws/RPT/912 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

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Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 912’s source at nysenate​.gov

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