New York Statutes
§ 305 — Assessment methods and standard
New York § 305
JurisdictionNew York
Law RPTReal Property Tax
Title 1Assessment of Real Property
Art. 3Taxable Real Property and Standard of Assessment
This text of New York § 305 (Assessment methods and standard) 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 § 305 (2026).
Text
§ 305. Assessment methods and standard.
1.The existing assessing\nmethods in effect in each assessing unit on the effective date of this\nsection may continue.\n 2. All real property in each assessing unit shall be assessed at a\nuniform percentage of value (fractional assessment) except that, if the\nadministrative code of a city with a population of one million or more\npermitted, prior to January first, nineteen hundred eighty-one, a\nclassified assessment standard, such standard shall govern unless such\ncity by local law shall elect to be governed by the provisions of this\nsection.\n 3. Any assessing unit in which assessments are at full value by reason\nof a revaluation may adopt a level of assessment in accordance with this\nsection.\n
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Nearby Sections
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New York § 305, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/305.