N.Y. Real Property Tax Law § 300 : Assessment Of Real Property — Real Property Tax — Taxable Real Property And Standard Of Assessment — Property subject to taxation

  • Date:

Current through 2016 New York Laws, Chapters 1 to 237

All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or local law to the contrary, personal property, whether tangible or intangible, shall not be liable to ad valorem taxation.

N.Y. Real Prop. Tax. Law § 300
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