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N.Y. RPT Law § 1304

This is the official text of N.Y. RPT Law § 1304, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.

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Apportionment of assessments

Official statutory text

§ 1304. Apportionment of assessments. Any person whose real property\nis assessed upon the school tax roll with the real property of another\nperson as one parcel, may apply to the appropriate assessors for an\napportionment of the assessment of such real property. The assessors\nshall thereafter apportion the assessment and shall notify the school\nauthorities of such apportionment. The school authorities shall cause\nsuch apportionment to be made on the tax roll and the collecting officer\nshall thereafter separately receive the taxes as apportioned.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.