New York § 301 Valuation date

New York Statutes

§ 301 — Valuation date

New York § 301

Law RPTReal Property Tax

Title 1Assessment of Real Property

Art. 3Taxable Real Property and Standard of Assessment

This text of New York § 301 (Valuation date) 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 § 301 (2026).

Text

  § 301. Valuation date. All real property subject to taxation, and\nassessed as of a March first taxable status date, shall be valued as of\nthe preceding first day of July. The valuation date of real property in\na city or town not subject to the provisions of this section shall be\ndetermined as of the date provided by law applicable to such city or\ntown, or if not so provided, then as of the taxable status date of the\ncity or town. The valuation date of the real property entered on any\nassessment roll shall be imprinted or otherwise indicated at the top of\nthe first page of each volume of such roll.\n

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§ 301. Valuation date. All real property subject to taxation, and\nassessed as of a March first taxable status date, shall be valued as of\nthe preceding first day of July. The valuation date of real property in\na city or town not subject to the provisions of this section shall be\ndetermined as of the date provided by law applicable to such city or\ntown, or if not so provided, then as of the taxable status date of the\ncity or town. The valuation date of the real property entered on any\nassessment roll shall be imprinted or otherwise indicated at the top of\nthe first page of each volume of such roll.\n