582 – Valuation of Agricultural Structures.
§ 582. Valuation of agricultural structures. Structures used on land used in agricultural production located within an agricultural district and/or on property receiving an agricultural assessment as provided in article twenty-five-AA of the agriculture and markets law shall be assessed at an amount not to exceed the cost of replacement new at current prices less […]
582-A – Value of Lands and Structures Supporting Non-Residential Water Dependent Activities.
§ 582-a. Value of lands and structures supporting non-residential water dependent activities. 1. Notwithstanding any other provision of law, real property owned or leased for non-residential water dependent activities shall be assessed for the purposes of this chapter at a sum reflecting the current use of such lands, and shall not be assessed at a […]
583 – Definitions.
§ 583. Definitions. As used in this title: 1. “City” means the city of New York. 2. “Tax”, “taxes” and “taxation” mean a charge imposed on real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, and any special ad valorem levy or special […]
584 – Taxation of Watershed Conservation Easements and Watershed Agricultural Easements.
§ 584. Taxation of watershed conservation easements and watershed agricultural easements. Any watershed conservation easement shall be subject to taxation for all purposes except as hereafter provided. A watershed agricultural easement shall be subject to taxation as provided in section five hundred eighty-five of this title. The procedures set forth in this title shall govern […]
585 – Taxation or Exemption of Watershed Agricultural Easements.
§ 585. Taxation or exemption of watershed agricultural easements. 1. Any watershed agricultural easement acquired before January first, two thousand eleven shall be exempt from taxation on any assessment roll on which the land subject to the easement qualifies for and receives an agricultural assessment pursuant to article twenty-five-AA of the agriculture and markets law. […]
586 – Assessment of Watershed Conservation Easements and Watershed Agricultural Easements.
§ 586. Assessment of watershed conservation easements and watershed agricultural easements. 1. Upon acquisition of a watershed conservation easement or a watershed agricultural easement, there shall be determined an allocation factor applicable to each parcel subject to such easement. The allocation factor shall be the portion of the value of each parcel which the easement […]
587 – List of Watershed Conservation Easements and Watershed Agricultural Easements.
§ 587. List of watershed conservation easements and watershed agricultural easements. The city shall annually transmit to the commissioner, to the assessors of each assessing unit in which the city has acquired watershed conservation easements and watershed agricultural easements, and to town or county assessors, who prepare a copy of the applicable part of the […]
575-A – Electric Generating Facility Annual Reports.
§ 575-a. Electric generating facility annual reports. 1. Every corporation, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, owning, operating or managing any electric generating facility in the state shall annually file with the commissioner, by April thirtieth, a report showing the inventory, revenue, and […]
575-B – Solar or Wind Energy Systems.
§ 575-b. Solar or wind energy systems. 1. The assessed value for solar or wind energy systems, as defined in section four hundred eighty-seven of this chapter, shall be determined by a discounted cash flow approach that includes: (a) An appraisal model identified and published by the New York state department of taxation and finance, […]
576 – Assessment Under Cooperative Agreements.
§ 576. Assessment under cooperative agreements. 1. A person may be appointed to and hold the office of assessor in more than one city, town, village or combination thereof pursuant to municipal cooperative agreements entered into in accordance with article five-g of the general municipal law or any other similar authorization of law. 2. The […]