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 […]
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 […]
581-A – Assessment of Residential Real Property.
§ 581-a. Assessment of residential real property. Notwithstanding any other provision of law, the assessed valuation of real property used for residential rental purposes where at least twenty percent of the residential units are subject to an agreement with a municipality, the state, the federal government, or an instrumentality thereof, which agreement restricts occupancy of […]
581-B – Assessment of Parcels Used for Residential Purposes and Registered as Family Day Care Homes.
§ 581-b. Assessment of parcels used for residential purposes and registered as family day care homes. Notwithstanding any inconsistent provision of law, in the assessment of any parcel used for residential purposes and registered as a family day care home pursuant to section three hundred ninety of the social services law, the use or registration […]