Chapter 2: Real Property Assessment, Taxation and Charges

Assessments on real property; general powers of finance department.

Maps and records; surveyor.

Maps and records; tax maps.

Tax maps; block references; alterations and corrections.

Maps and records; public inspection; evidential value.

Power of the commissioner of finance to correct errors.

Duties of assessors in assessing property.

Information related to estimate of assessed valuation and notice of property value.

Special right of entry; certificate of the commissioner of finance.

Income and expense statements.

Taxable status of building in course of construction.

Books of annual record of assessed valuation of real estate indicated by parcel numbers; form and contents.

Books of annual record of assessed valuation of real estate indicated by identification numbers.

Power of the commissioner of finance to equalize assessments before opening books.

Errors in annual records or assessment-rolls.

Procedure on apportionment of assessment.

Entry of corrections made by tax commission.

Reduction in assessments; publication.

Assessment-rolls; form and contents.

Assessment-rolls; delivery to council or city clerk.

Books of annual record; delivery for publication.

Council; date of meeting to fix tax rate.

Extension of tax on assessment-rolls or upon assessment-roll cards.

Tax account of the commissioner of finance.

Apportionment of taxes.

Interest on unpaid taxes.

Interest on unpaid real property tax.

Power of tax commission to remit or reduce taxes.

Special right of entry; certificate of president.

Duties of authorized employees in examining applicants.

Testimony taken on application to constitute part of record.

Solicitation of retainers prohibited.

Issuance of final determination; limitation of time.

Proceeding to review tax assessment; contents of petition.

Comptroller; rates of interest on taxes and assessments.

Cancellation of unpaid taxes.

Cancellation of taxes and assessments in Queens county.

Board of estimate; power to cancel taxes, assessments and water rents.

Powers of board of estimate to cancel taxes, water rents and assessments.

Cancellation of assessments, water and sewer rents on real property acquired by tax enforcement foreclosure proceedings.

Real property tax surcharge on absentee landlords.

Real property tax rebate for certain residential property.

Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve.

Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve.

Rebate for owners of certain real property.

Discrimination in tax exempt projects.

Exemption and tax abatement in regard to improvements of substandard dwellings.

Reextension of exemption and tax abatement in regard to improvements of substandard dwellings.

Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city having a population of one million or more.

Tax abatement for alterations and improvements to certain multiple dwellings.

Tax exemption and abatement for rehabilitated buildings.

Area eligibility limitations on benefits pursuant to section four hundred twenty-one-a of the real property tax law.

Site eligibility limitations on benefits pursuant to section four hundred twenty-one-a of the real property tax law.

§ 11-245.1-a

§ 11-245.1-b

ENERGY STAR appliances.

§ 11-245.11

Exemption for real property of certain water-works corporations.

Exemption for persons sixty-five years of age or over.

Exemption for persons with disabilities.

Exemption for veterans.

Exemption for veterans; taxes for school purposes exempted.

Alternative exemption for veterans.

Alternative exemption for veterans; maximum exemptions allowable.

Alternative exemption for veterans; gold star parent.

Alternative exemption for veterans; school district taxation exempted.

Notice of residential property tax exemptions.

Alternative exemption for veterans; transfer of title.

Taxation of property of nonprofit organizations, pharmaceutical societies and dental societies.

[Information provided to property owner.]

Definitions.

Industrial and commercial incentive board.

Functions, powers and duties of the board; annual designation of exemption areas and restricted commercial uses.

Real property tax exemption.

Applications for certificates of eligibility.

Approval of tax exemption.

Continuation of tax exemption; termination of tax exemption.

Extension of time for completion.

Prior certificates of eligibility.

Definitions.

Real property tax exemption; deferral of tax payments.

Temporary commercial incentive area boundary commission; classes of area; excluded areas.

Eligibility for benefits.

Application for certificate of eligibility.

Reporting requirement; termination of benefits.

Conversion of property.

Administration of the benefit program.

Tax lien; interest rate.

Penalties for non-compliance, false statements and omissions.

Code violations; suspension of benefits.

Annual report.

Definitions.

Industrial and commercial real property tax abatement.

Eligibility for benefits.

Applying for benefits.

Reporting requirement.

Conversion of property.

Temporary commercial incentive area boundary commission; designation of special commercial abatement areas; excluded and renovation areas.

Administration of the benefit program.

Penalties for non-compliance, false statements and omissions.