N.Y. RPT Law § 305
This is the official text of N.Y. RPT Law § 305, 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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Assessment methods and standard
Official statutory text
§ 305. Assessment methods and standard. 1. The existing assessing\nmethods in effect in each assessing unit on the effective date of this\nsection may continue.\n 2. All real property in each assessing unit shall be assessed at a\nuniform percentage of value (fractional assessment) except that, if the\nadministrative code of a city with a population of one million or more\npermitted, prior to January first, nineteen hundred eighty-one, a\nclassified assessment standard, such standard shall govern unless such\ncity by local law shall elect to be governed by the provisions of this\nsection.\n 3. Any assessing unit in which assessments are at full value by reason\nof a revaluation may adopt a level of assessment in accordance with this\nsection.\n
Status: in_force · Read it on the official government site
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