N.Y. Real Property Tax Law § 301: Valuation date

§ 301. Valuation date. All real property subject to taxation, and

assessed as of a March first taxable status date, shall be valued as of

the preceding first day of July. The valuation date of real property in

a city or town not subject to the provisions of this section shall be

determined as of the date provided by law applicable to such city or

town, or if not so provided, then as of the taxable status date of the

city or town. The valuation date of the real property entered on any

assessment roll shall be imprinted or otherwise indicated at the top of

the first page of each volume of such roll.