589 – Change in Allocation Factor.
§ 589. Change in allocation factor. 1. At any time after the allocation factor is initially certified to the assessing unit, upon the request of the city or the owner of the parcel burdened by the easement, the commissioner may compute and certify a new allocation factor based on a change in circumstances. A request […]
589-A – Authority to Promulgate Rules.
§ 589-a. Authority to promulgate rules. In addition to any other authority conferred upon the commissioner by statute, the commissioner is hereby authorized to promulgate rules and mandate the use of forms to implement the provisions of this title.
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. […]
575 – Assessor’s Annual Reports.
§ 575. Assessor’s annual reports. The assessor shall annually file with the commissioner reports which shall include information relating to changes in levels of assessed valuation, changes in the condition and ownership of real property and other information as the commissioner may require by rule and regulation.
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, […]