RPTL 499-jjjj · Title 5. Assessment Ceilings For Local Public Utility Mass Real Property
Assessment of local public utility mass real property
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
* § 499-jjjj. Assessment of local public utility mass real property. Subject to the provisions of section four hundred ninety-nine-qqqq of this title, the assessor in each city, town and village, and in each county having a county department of assessment, shall annually assess all local public utility mass real property situated in such city, town, village or county, as the case may be. Where a village has enacted a local law as provided in subdivision three of section fourteen hundred two of this chapter, the town or county assessor shall apportion that part of the assessment of local public utility mass real property in the town or county to the village for village tax purposes.
* NB Repealed January 1, 2031
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT499-JJJJ
- Text hash
- sha256 a7328c21bdb145841600a763c4f513cf30a31b91ad79c10d12615247f071e756
- 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
- The Senate's note "Repealed January 1, 2031": in force until then.
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.