Statutes, codes, and regulations
Consolidated Laws of New York
Chapter - REAL PROPERTY TAXArticle 3 - TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT
Title 1 - ASSESSMENT OF REAL PROPERTY
Section 300 - Property subject to taxation

N.Y. Real Prop. Tax Law § 300

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Current through 2024 NY Law Chapter 456
Section 300 - Property subject to taxation

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