GroundRules
← Search the law
New York · Through 2026-09-11

N.Y. State Finance Law § 97-ll: Improvement of real property tax administration account

Read at publisher ↗
Where this section sits in the code
  1. State Finance Law
  2. Article 6. Funds of the State

§ 97-ll. Improvement of real property tax administration account. 1.

There is hereby established in the joint custody of the state

comptroller and the commissioner of taxation and finance an improvement

of real property tax administration account within the miscellaneous

special revenue fund.

2. Moneys within the improvement of real property tax administration

account, upon appropriation by the legislature, shall be available to

the commissioner of taxation and finance for all services and expenses

of the state office which relate to activities including, but not

limited to, preparation and certification of state equalization rates,

the administration of state technical and financial assistance to local

governments, review and certification of adjusted base proportions for

special assessing units and approved assessing units pursuant to

articles eighteen and nineteen of the real property tax law, the

determination of class equalization rates for portions within special

assessing units and approved assessing units pursuant to article twelve

of the real property tax law, continuance of the market value survey

cycle, maintenance of effort in the production of agricultural lands

value assessments, advisory appraisals, and assessor training and

certification.

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

Browse this collection