New York Real Property Tax Law
E804804
New York Real Property Tax Law is a body of New York State statutes that governs the assessment, levy, collection, and administration of property taxes on real estate.
All labels observed (1)
| Label | Occurrences |
|---|---|
| New York Real Property Tax Law canonical | 1 |
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
New York State statute
ⓘ
body of law ⓘ |
| administeredWith | New York State Department of Taxation and Finance guidance ⓘ |
| affects |
municipal finance in New York State
ⓘ
school district funding in New York State ⓘ |
| appliesTo | real estate located in New York State ⓘ |
| authorityFrom | New York State Constitution NERFINISHED ⓘ |
| bindingOn |
local governments in New York State
ⓘ
property owners in New York State ⓘ |
| citationStyle | RPTL NERFINISHED ⓘ |
| codifiedIn | Consolidated Laws of New York NERFINISHED ⓘ |
| defines |
procedures for assessment rolls
ⓘ
procedures for equalization rates ⓘ procedures for tax collection ⓘ procedures for tax foreclosure ⓘ |
| enactedBy | New York State Legislature NERFINISHED ⓘ |
| enforcedBy |
county treasurers in New York State
ⓘ
local tax enforcement officers in New York State ⓘ municipal tax collectors in New York State ⓘ |
| governs |
administration of real property taxes
ⓘ
assessment of real property for tax purposes ⓘ collection of real property taxes ⓘ levy of real property taxes ⓘ real property taxation in New York State ⓘ |
| jurisdiction | New York State NERFINISHED ⓘ |
| language | English ⓘ |
| legalArea |
real property law
ⓘ
tax law ⓘ |
| providesFor |
administrative review of assessments
ⓘ
judicial review of assessments ⓘ real property tax exemptions for certain classes of property ⓘ real property tax exemptions for certain classes of taxpayers ⓘ |
| purpose |
to provide a uniform framework for real property taxation in New York State
ⓘ
to regulate the raising of local revenue through property taxes ⓘ |
| relatedTo |
New York Real Property Actions and Proceedings Law
NERFINISHED
ⓘ
New York Real Property Law NERFINISHED ⓘ |
| subjectMatter |
property tax
ⓘ
real property assessment ⓘ school district taxes ⓘ special assessments ⓘ tax enforcement procedures ⓘ tax exemptions ⓘ tax liens ⓘ |
| territorialScope | State of New York NERFINISHED ⓘ |
| usedBy |
county tax officials in New York State
ⓘ
local assessors in New York State ⓘ municipal tax collectors in New York State ⓘ school districts in New York State ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.