New York Statutes
§ 300 — Property subject to taxation
New York § 300
JurisdictionNew York
Law RPTReal Property Tax
Title 1Assessment of Real Property
Art. 3Taxable Real Property and Standard of Assessment
This text of New York § 300 (Property subject to taxation) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Real Property Tax § 300 (2026).
Text
§ 300. Property subject to taxation. All real property within the\nstate shall be subject to real property taxation, special ad valorem\nlevies and special assessments unless exempt therefrom by law.\nNotwithstanding any provision of this chapter or of any other general,\nspecial or local law to the contrary, personal property, whether\ntangible or intangible, shall not be liable to ad valorem taxation.\n
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Nearby Sections
8
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Bluebook (online)
New York § 300, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/300.