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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 1228: Certification of change in level of assessment factors for certain exemptions

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 12. State Equalization
  3. Title 2. Special Equalization Rates

§ 1228. Certification of change in level of assessment factors for

certain exemptions. Where the commissioner is authorized or directed by

law to certify a change in level of assessment for adjustment by the

assessor of a maximum taxable assessed value of partially exempt real

property, it shall do so in the same manner and subject to the same

limitations as provided in section twelve hundred twenty-four of this

title for the determination of special equalization rates for ceiling

purposes.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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