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 * NB Effective January 14, 2026 * NB Repealed December 31, 2045

Source: Section 1439-MMM — Apportionment, https://www.­nysenate.­gov/legislation/laws/TAX/1439-MMM (updated Oct. 24, 2025; accessed Oct. 25, 2025).

Verified:
Oct. 25, 2025

Last modified:
Oct. 24, 2025

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

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