NY Const, art XVI, § 2 · Article XVI. Taxation
Assessments for taxation purposes
Text — Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
§ 2. The legislature shall provide for the supervision, review and equalization of assessments for purposes of taxation. Assessments shall in no case exceed full value.
Nothing in this constitution shall be deemed to prevent the legislature from providing for the assessment, levy and collection of village taxes by the taxing authorities of those subdivisions of the state in which the lands comprising the respective villages are located, nor from providing that the respective counties of the state may loan or advance to any village located in whole or in part within such county the amount of any tax which shall have been levied for village purposes upon any lands located within such county and remaining unpaid.
Source of truth
- Edition
- Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/CNSA16S2
- Text hash
- sha256 9e7b9b2f510872e57603552f30cc0ac35eb6f0bbf78297578322cb38b2f07300
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
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