RPTL 912 · Title 2. Priority and Parity of Tax Liens
Priority of tax liens
Verbatim from the official edition
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 912. Priority of tax liens. All tax liens of tax districts which become liens against a parcel of real property in the same calendar year shall have priority over all tax liens of preceding years against such parcel except that where a general, special or local law provides that a tax district holding and owning a tax lien for levies imposed by it has rights of priority different from other holders or owners thereof, the tax liens of such tax district shall rank in priority as provided in such law.
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/RPT912
- Text hash
- sha256 43ff7b2a2488042f24e578133a622ee02b3861033e22772b62bfb8fa0b57af59
- 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.