New York § 805 Alternative county tax apportionment

New York Statutes

§ 805 — Alternative county tax apportionment

New York § 805

Law RPTReal Property Tax

Title 1County Equalization

This text of New York § 805 (Alternative county tax apportionment) 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 § 805 (2026).

Text

§ 805. Alternative county tax apportionment.

1.Any county to which\nthis title applies, and which contains a designated large property, as\nthat term is defined in section eight hundred forty-seven of this\narticle, may provide by annual resolution, adopted on or before November\nfirst each year, that taxes to be levied for the upcoming fiscal year be\napportioned and levied in the manner provided in section eight hundred\nforty-seven of this article.\n 2. When a county apportions and levies its taxes as provided in\nsubdivision one of this section, two county equalization rates shall be\nestablished for the city or town containing any designated large\nproperty. The first county equalization rate shall be the percentage of\nfull value at which all taxable real property is assessed in

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§ 805. Alternative county tax apportionment. 1. Any county to which\nthis title applies, and which contains a designated large property, as\nthat term is defined in section eight hundred forty-seven of this\narticle, may provide by annual resolution, adopted on or before November\nfirst each year, that taxes to be levied for the upcoming fiscal year be\napportioned and levied in the manner provided in section eight hundred\nforty-seven of this article.\n 2. When a county apportions and levies its taxes as provided in\nsubdivision one of this section, two county equalization rates shall be\nestablished for the city or town containing any designated large\nproperty. The first county equalization rate shall be the percentage of\nfull value at which all taxable real property is assessed in the city or\ntown containing any designated large property and shall be used to\ninitially apportion the tax in accordance with the provisions of this\ntitle. The second county equalization rate shall be the percentage of\nfull value at which all taxable real property, exclusive of any\ndesignated large property, is assessed. The second county equalization\nrate shall be used to reapportion the remaining tax, exclusive of any\ndesignated large property, in the manner provided by paragraphs (c)\nthrough (f) of subdivision seven of section eight hundred forty-seven of\nthis article.\n