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 […]
578 – County Assistance Under Cooperative Agreements.
§ 578. County assistance under cooperative agreements. 1. The legislative bodies of the counties and the governing boards of the cities, towns, villages and school districts or appropriate officers thereof authorized by such legislative body or governing board, as the case may be, shall have power to enter into contracts with each other for data […]
579 – Coordinated Assessment Programs.
§ 579. Coordinated assessment programs. 1. Establishment of program. Two or more assessing units, except villages, within the same county or adjoining counties may establish a coordinated assessment program, without referendum, by entering into an agreement meeting the criteria set forth in this section at least forty-five days before the taxable status date of the […]
580 – Condominiums.
§ 580. Condominiums. Condominiums shall be assessed in the manner set forth in section three hundred thirty-nine-y of the real property law.
581 – Assessment of Residential Cooperative, Condominium and Rental Property.
§ 581. Assessment of residential cooperative, condominium and rental property. 1. (a) Notwithstanding any other provision of law, real property owned or leased by a cooperative corporation or on a condominium basis shall be assessed for purposes of this chapter at a sum not exceeding the assessment which would be placed upon such parcel were […]
561-A – Payments in Lieu of Taxes; Change of Assessment; Notice.
§ 561-a. Payments in lieu of taxes; change of assessment; notice. Notwithstanding any other provision of law, any person, firm, partnership, corporation, limited liability company or any other business entity which makes payments in lieu of taxes to any agency, county, town, village, city or school district, shall, prior to filing with such agency, county, […]
562 – Certain Property Used or Occupied by a Railroad.
§ 562. Certain property used or occupied by a railroad. Notwithstanding the provisions of this chapter or any other law, real property used or occupied by a railroad for purposes of railroad operation, title to which is in the state of New York or in any municipal corporation thereof under any of the grade crossing […]
563 – Real Property Used to Store Spent Nuclear Fuel.
§ 563. Real property used to store spent nuclear fuel. Notwithstanding any other provision of law, real property, as defined in paragraph (j) of subdivision twelve of section one hundred two of this chapter, shall be assessable.