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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 583: Definitions

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 5. Assessment Procedure
  3. Title 4-A. Assessment and Taxation of Watershed Conservation Easements and Watershed Agricultural Easements Acquired By or On Behalf of the City of New York For Watershed Protection Purposes

§ 583. Definitions. As used in this title:

1. "City" means the city of New York.

2. "Tax", "taxes" and "taxation" mean a charge imposed on real

property by or on behalf of a county, city, town, village, or school

district for municipal or school district purposes, and any special ad

valorem levy or special assessment.

3. "Watershed agricultural easement" means a watershed conservation

easement which allows the land subject to such easement to be utilized

in agricultural production.

4. "Watershed conservation easement" means an easement, covenant,

restriction or other interest in real property purchased by or on behalf

of the city of New York that is located in those areas of the counties

of Delaware, Dutchess, Greene, Putnam, Schoharie, Sullivan, Ulster and

Westchester located in the watershed of the New York city water supply,

created under and subject to the provisions of article forty-nine of the

environmental conservation law which, for the purpose of maintaining the

open space, natural condition, or character of the real property in a

manner consistent with the protection of water quality generally and the

New York city water supply specifically, limits or restricts

development, management or use of such real property.

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

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