N.Y. Tax Law Section 1439-MMM*2
Apportionment


A local law adopted by the town of Orangetown, 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 * NB Effective February 19, 2026 * NB Repealed December 31, 2045 * NB There are 2 § 1439-mmm’s

Source: Section 1439-MMM*2 — Apportionment, https://www.­nysenate.­gov/legislation/laws/TAX/1439-MMM*2 (updated Nov. 28, 2025; accessed Dec. 13, 2025).

Verified:
Dec. 13, 2025

Last modified:
Nov. 28, 2025

§ 1439-MMM*2. Apportionment's source at nysenate​.gov

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