N.Y. RPT Law § 561-A

This is the official text of N.Y. RPT Law § 561-A, 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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Payments in lieu of taxes; change of assessment; notice

Official statutory text

§ 561-a. Payments in lieu of taxes; change of assessment; notice.\nNotwithstanding any other provision of law, any person, firm,\npartnership, corporation, limited liability company or any other\nbusiness entity which makes payments in lieu of taxes to any agency,\ncounty, town, village, city or school district, shall, prior to filing\nwith such agency, county, town, village, city or school district for a\nchange of assessment, notify such agency, county, town, village, city or\nschool district of such business entity's intention to file for such\nchange; provided however that such notice shall not be required in\ncities with a population of one million or more. Such notification of\nintention shall be made in writing and shall be made at least forty-five\ndays prior to such filing for change of assessment.\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.