RPTL

Real Property Tax Law

Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation) edition. 811 sections under 53 titles, 24 articles, as the Senate's Open Legislation service prints them. Published by New York State Senate (Open Legislation).

New York
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Real Property Tax Law

Official index: https://legislation.nysenate.gov/pdf/laws/RPT

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Title 1. Assessment of Real Property

Title 2. Assessors and Assessor Training

Title 3. Assessors and Assessor Training In Cities With a Population of Five Million or More

Title 1. Public Property

Title 2. Private Property

Title 2-A. Railroad Real Property of Intrastate Railroad Companies

Title 2-B. Railroad Real Property of Interstate Railroad Companies

Title 2-C. Tax Exemption For Certain Industrial and Commercial Properties In a City of One Million or More Persons

Title 2-D. Tax Exemption and Deferral of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons

Title 2-E. Tax Exemption For Certain Construction Work On Mixed-use Property In Cities Having a Population of One Million or More

Title 2-F. Abatement of Tax Payments For Certain Industrial and Commercial Properties In a City of One Million or More Persons

Title 3. Miscellaneous Provisions

Title 4. Tax Abatement For Certain Commercial Properties In a City of One Million or More Persons

Title 4-A. Tax Abatement For Certain Commercial Properties In a City of One Million or More Persons

Title 4-B. Green Roof Tax Abatement For Certain Properties In a City of One Million or More Persons

Title 4-C. Solar Electric Generating System and Electric Energy Storage Equipment Tax Abatement For Certain Properties In a City of One Million or More Persons

Title 5. Assessment Ceilings For Local Public Utility Mass Real Property

Title 6. Childcare Center Tax Abatement For Certain Properties In a City Having a Population of One Million or More

Title 1. General Provisions

Title 1-A. Administrative Review of Assessments

Title 2. Assessment and Taxation of Certain State Lands

Title 3. Correction of Assessment Rolls and Tax Rolls

Title 4. Miscellaneous Provisions

Title 4-A. Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired By or On Behalf of the City of New York For Watershed Protection Purposes

Title 5. Oil and Gas Economic Units

Title 1. General Provisions

Title 1-A. Special Proceeding For Small Claims Assessment Review

Title 2. Special Provisions Relating to Special Franchise Assessments

Title 1. County Equalization

Title 2. Alternative Method of County Equalization

Title 1. Levy; Warrant; Lien Date

Title 1-A. Demonstration Program For the Imposition of Differential Tax Rates In the City of Amsterdam

Title 2. Priority and Parity of Tax Liens

Title 3. Collection of Taxes; Return of Collecting Officer

Title 3-A. Real Property Tax Escrow Accounts

Title 4. Acceptance of Taxes From Certain Loan Corporations

Title 4-A. Optional Method of Collection of Taxes

Title 5. Provisions of General Application; Miscellaneous

Title 1. Short Title; Definitions; Application

Title 2. Redemption

Title 3. Foreclosure of Tax Lien By Proceeding In Rem

Title 3-A. Homeowner Bill of Rights and Related Provisions

Title 4. General Provisions

Title 5. Sales of Delinquent Tax Liens

Title 6. Distribution of Surplus

Title 1. State Equalization Rates

Title 2. Special Equalization Rates

Title 1. Assessments

Title 2. Levy and Collection of Taxes

Title 1. County Services to Cities and Towns

Title 2. Counties Having Power to Assess Property For Tax Purposes

Title 3. State Services to Counties, Cities, Towns and Villages

Title 4. Application of Article; Adoption of Local Laws

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.