RPTL 555 · Title 3. Correction of Assessment Rolls and Tax Rolls
Changes in descriptions of real property on final assessment rolls
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 555. Changes in descriptions of real property on final assessment rolls. The tax levying body of each municipal corporation other than a school district shall examine any final assessment roll properly before such body for its action, confirmation or review and shall make such changes in the descriptions of real property as may be necessary to render them sufficiently definite for the purpose of enforcement of collection of taxes by tax sale. If a sufficiently definite description cannot be obtained for the tax levy of the current year, the board shall cause the same to be obtained for the tax levy of the succeeding year. The real property shall not be taxed until such description is obtained, and it shall then be taxed for the year omitted in the manner provided for taxing omitted property.
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/RPT555
- Text hash
- sha256 faf4964c5598d38a358d1935dd78553aaae2ab0a7930e7f9f78a53de03506c87
- 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
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.