N.Y. RPT Law § 499-GGGG
This is the official text of N.Y. RPT Law § 499-GGGG, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Tax lien and interest
Official statutory text
§ 499-gggg. Tax lien and interest. All taxes, with interest, required\nto be paid retroactively pursuant to this title shall constitute a tax\nlien as of the date it is determined such taxes and interest are owed.\nAll interest shall be calculated from the date the taxes would have been\ndue but for the tax abatement granted pursuant to this title at the\napplicable rate or rates of interest imposed generally for non-payment\nof real property tax with respect to the eligible building for the\nperiod in question.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
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.