N.Y. Tax Law Section 1571
Apportionment

A local law adopted by any designated community, 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 designated community.

Source: Section 1571 — Apportionment, https://www.­nysenate.­gov/legislation/laws/TAX/1571 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 1571. Apportionment's source at nysenate​.gov

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