N.Y. Real Property Tax Law § 334: Local governments to which title applies

§ 334. Local governments to which title applies. 1. This title shall

apply to all counties except counties wholly within a city and all

cities and towns in the state except (a) a city with a population of

five million or more, (b) a city or town in a county having the power to

assess property for purposes of taxation.

2. The provisions of section three hundred ten of this title shall not

be applicable to a county having the power to assess real property for

tax purposes where on August first, nineteen hundred seventy such

assessments were made by a board of assessors nor shall such section be

applicable to a city with a population of one hundred thousand or more

as of the federal census taken in the year nineteen hundred seventy. In

the event that any county or city in a subsequent year meets the

requirements of this subdivision, the provisions of section three

hundred ten of this title shall continue to be applicable unless the

legislative body of the county or city adopts a local law to provide

that such section shall not be applicable to such county or city.

3. Notwithstanding the provisions of subdivision one of this section,

the provisions of section three hundred thirty-six of this title shall

apply to every assessing unit and consolidated assessing unit in this

state.

4. Notwithstanding the provisions of subdivision two of this section,

subdivision five of section three hundred ten of this title shall apply

to the city of Albany on and after January first, two thousand nineteen,

provided that an assessor whose term commenced prior to January first,

two thousand nineteen shall have until January first, two thousand

twenty-one to complete requirements of paragraph (a) of such subdivision

five.