N.Y. Tax Law Section 1439-MMM
Apportionment


A local law adopted by the town of Chester, pursuant to this article, shall provide for a method of apportionment for determining the amount of tax due whenever the real property or interest therein is situated within and without the town. * NB Repealed December 31, 2045 * NB There are 2 § 1439-mmm’s

Source: Section 1439-MMM — Apportionment, https://www.­nysenate.­gov/legislation/laws/TAX/1439-MMM (updated Jan. 16, 2026; accessed Jan. 24, 2026).

Verified:
Jan. 24, 2026

Last modified:
Jan. 16, 2026

§ 1439-MMM. Apportionment's source at nysenate​.gov

Link Style