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N.Y. RPT Law § 1400

This is the official text of N.Y. RPT Law § 1400, 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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Date of taxable status

Official statutory text

§ 1400. Date of taxable status. Real property shall be assessed for\nvillage purposes according to its condition and ownership as of the\nfirst day of January or such other date as may be applicable pursuant to\nsection 5-510 of the village law.\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.