N.Y. Real Property Tax Law Section 914
Parity of tax liens

All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall rank on a parity 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 or parity 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 914 — Parity of tax liens, https://www.­nysenate.­gov/legislation/laws/RPT/914 (updated Sep. 22, 2014; accessed Nov. 15, 2025).

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Verified:
Nov. 15, 2025

Last modified:
Sep. 22, 2014

§ 914. Parity of tax liens's source at nysenate​.gov

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