RPTL 721 · Title 1. General Provisions

Review of certain assessments

Review required

Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)

* § 721. Review of certain assessments. In any proceeding wherein the assessment being reviewed has been challenged on the grounds that it is unequal and where the real property is or has been improved by a residential structure containing no more than three dwelling units, at least one of which is occupied by the petitioner, the court shall further permit the introduction of any evidence deemed relevant and material to establishing the relationship between the assessed value and the market value of such real property notwithstanding any provision of law to the contrary.

* NB Expired May 15, 1981

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/RPT721
Text hash: sha256 5eee4c2cec4e3fde7f8831ac2c487398e79038434798f6c81d4cffe1473a748d
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 "Expired May 15, 1981" dates the end of this text, or of part of it, in the past; the Senate still prints it.

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.