Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 3. TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT |
Title 1. ASSESSMENT OF REAL PROPERTY |
Section 300. Property subject to taxation
Latest version.
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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.