New York § 729 Definitions

New York Statutes

§ 729 — Definitions

New York § 729

Law RPTReal Property Tax

Title 1-ASpecial Proceeding For Small Claims Assessment Review

Art. 7Judicial Review

This text of New York § 729 (Definitions) 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 § 729 (2026).

Text

  § 729. Definitions. When used in this title:\n  1. "Assessed valuation" or "assessed value" means the determination\nmade by assessors or the board of assessment review of the valuation of\nreal property, including the valuation of exempt real property.\n  2. "Excessive assessment" or an assessment which is excessive shall\nmean and include:\n  (a) an entry on an assessment roll of the assessed valuation of real\nproperty which exceeds the full value of such real property; or\n  (b) an entry on an assessment roll of the taxable assessed valuation\nof real property which is excessive because the real property failed to\nreceive all or a portion of a partial exemption to which the real\nproperty or owner thereof is entitled pursuant to the law authorizing\nthe partial exemption.\n  3. "Tax

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§ 729. Definitions. When used in this title:\n 1. "Assessed valuation" or "assessed value" means the determination\nmade by assessors or the board of assessment review of the valuation of\nreal property, including the valuation of exempt real property.\n 2. "Excessive assessment" or an assessment which is excessive shall\nmean and include:\n (a) an entry on an assessment roll of the assessed valuation of real\nproperty which exceeds the full value of such real property; or\n (b) an entry on an assessment roll of the taxable assessed valuation\nof real property which is excessive because the real property failed to\nreceive all or a portion of a partial exemption to which the real\nproperty or owner thereof is entitled pursuant to the law authorizing\nthe partial exemption.\n 3. "Taxable assessed valuation" or "taxable assessed value" means the\nassessed valuation of real property less partial exemptions.\n 3-a. "Tax district" means a county, city, town, village, school\ndistrict or special district by or on behalf of which a tax or special\nad valorem levy is imposed.\n 4. "Unequal assessment" or an assessment which is unequal shall mean\nand include:\n (a) an entry on an assessment roll of the assessed valuation of real\nproperty improved by a one, two or three family residential structure\nwhich is made at a higher proportion of full value than assessed\nvaluation of other residential real property on the same roll; or\n (b) an entry on an assessment roll of the assessed valuation of real\nproperty which is made at a higher proportion of full value than the\nassessed valuation of all real property on the same roll.\n