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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 3
Taxable Real Property and Standard of Assessment
TITLE 1
Assessment of Real Property
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TITLE 1
Assessment of Real Property
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SECTION 301
Valuation date
This entry was published on 2014-09-22
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SECTION 300
Property subject to taxation
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 3, TITLE 1
§ 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.