{"data":{"id":"us-ny/n.y.-real-property-tax-law-1400","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 1400","heading":"Date of taxable status","body":"§ 1400. Date of taxable status. Real property shall be assessed for\nvillage purposes according to its condition and ownership as of the\nfirst day of January or such other date as may be applicable pursuant to\nsection 5-510 of the village law.","path":["Real Property Tax Law","Article 14. Special Provisions Relating to Villages","Title 1. Assessments"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/1400","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"4ba302695b112539e1817002295bcf7f9316f8364a2c8fd40f55c298eace0347","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-1342","next":"us-ny/n.y.-real-property-tax-law-1402"},"notice":"GroundRules: Original legal text. Not legal advice."}