RPTL 907 · Title 1-A. Demonstration Program For the Imposition of Differential Tax Rates In the City of Amsterdam
Differential tax rates for land and improvements
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
* § 907. Differential tax rates for land and improvements. 1. Except as provided by section nine hundred nine of this title, the city of Amsterdam is hereby authorized to enact a local law, ordinance or resolution providing for the imposition of taxes for city purposes at separate and different rates for land and improvements. For purposes of this title, the term "improvements" means real property as defined in paragraph (b) of subdivision twelve of section one hundred two of this chapter.
2. The tax rates imposed in accordance with this title shall be determined in accordance with the provisions of the local law, ordinance or resolution enacted pursuant to this section, except that the tax rate imposed upon improvements may not exceed the tax rate imposed upon land.
3. The provisions of this title shall not apply to property assessed pursuant to article six of this chapter or to property for which ceiling assessments are established pursuant to titles two-A and two-B of article four of this chapter. The rate of tax imposed on such property shall be determined as if all real property on the assessment roll were taxed at the same rate.
4. In no event shall the provisions of this title be construed to authorize the imposition of real property taxes in excess of the limitation established by the state constitution.
* NB Expired July 1, 2001
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/RPT907
- Text hash
- sha256 2b3de2e22561806688f758b9dd646961e4283913a879a87fa13b65b43f59c474
- 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 July 1, 2001" dates the end of this text, or of part of it, in the past; the Senate still prints it.
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