N.Y. RPT Law § 820
This is the official text of N.Y. RPT Law § 820, 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.
Method of effectuating county equalization revised by commissioner
Official statutory text
§ 820. Method of effectuating county equalization revised by\ncommissioner. If the equalization made by the commissioner cannot be\ncompleted in time to be substituted for the original equalization made\nby the county equalization agency, the commissioner shall determine the\namount of county taxes paid or payable by the property in any city or\ntown in the county under the original equalization in excess of or less\nthan that which such property in the city or town would have paid under\nthe equalization as made by the commissioner. The excess shall be\nsubtracted, or the deficiency shall be added, from or to the next county\ntax levy in such city or town.\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.