497 – Construction of Certain Local Option Provisions in Exemption Statutes.
§ 497. Construction of certain local option provisions in exemption statutes. 1. Population restrictions. When an exemption statute makes one or more options available to municipal corporations having a population within a specified range, and the governing body of a municipal corporation adopts a local law or resolution exercising such an option while its population […]
494-A – Exemption From Taxation of Property Upon Transfer of Title in Certain Instances.
§ 494-a. Exemption from taxation of property upon transfer of title in certain instances. 1. The provisions of this section shall apply only in a city having a population of one million or more. 2. Whenever any corporation or association entitled to exemption from taxation pursuant to paragraph (a) of subdivision one of section four […]
495 – Exemption Reports.
§ 495. Exemption reports. 1. Whenever a county, city, town, village or school district is required to prepare an annual budget, the official required to prepare a tentative or preliminary version of that budget shall annex thereto an exemption report. This report shall be on a form prescribed by the commissioner and shall show how […]
496 – Voluntary Renunciation of an Exemption.
§ 496. Voluntary renunciation of an exemption. 1. A property owner who wishes to give up his or her claim to an exemption on one or more preceding assessment rolls may renounce the exemption in the manner provided by this section. 2. An application to renounce an exemption shall be made on a form prescribed […]
491*2 – Conservation Easement Agreement Exemption; Certain Towns.
* § 491. Conservation easement agreement exemption; certain towns. 1. Applicability. A town having a population of not less than twenty-seven thousand six hundred and not more than twenty-seven thousand seven hundred that is located in a county having a population of not less than nine hundred fifty thousand and not more than nine hundred […]
491-A – Conservation Easement Agreement Exemption; Certain Towns.
* § 491-a. Conservation easement agreement exemption; certain towns. 1. Applicability. In a town having a population of not less than thirty-two thousand and not more than thirty-five thousand, that is located in a county having a population of not less than three hundred thousand and not more than three hundred seven thousand, based upon […]
491-A*2 – Conservation Easement Agreement Exemption; Certain Towns.
* § 491-a. Conservation easement agreement exemption; certain towns. 1. Applicability. (a) In a town having a population of not less than seven thousand five hundred and not more than seven thousand seven hundred, that is located in a county having a population of not less than nine hundred thousand and not more than nine […]
491-B – Conservation Easement Agreement Exemption; Certain Towns.
* § 491-b. Conservation easement agreement exemption; certain towns. 1. Applicability. In a town having a population of not less than thirty-five thousand and not more than thirty-six thousand, that is located in a county having a population of not less than three hundred thousand and not more than three hundred seven thousand, based upon […]
491-B*2 – Conservation Easement Agreement Exemption; Certain Towns.
* § 491-b. Conservation easement agreement exemption; certain towns. 1. Applicability. (a) In a town having a population of not less than three thousand two hundred fifty and not more than three thousand four hundred fifty, that is located in a county having a population of not less than one hundred thousand and not more […]
492 – Ascertainment of Amount of Special Assessment in Certain Cases.
§ 492. Ascertainment of amount of special assessment in certain cases. If a portion of a parcel of real property is subject to taxation pursuant to section four hundred twenty-a, four hundred twenty-b, four hundred twenty-four, four hundred twenty-six, four hundred thirty, four hundred thirty-six or four hundred thirty-eight of this article, the amount of […]