{"data":{"id":"us-ny/n.y.-real-property-tax-law-300","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 300","heading":"Property subject to taxation","body":"§ 300.  Property subject to taxation.  All real property within the\nstate shall be subject to real property taxation, special ad valorem\nlevies and special assessments unless exempt therefrom by law.\nNotwithstanding any provision of this chapter or of any other general,\nspecial or local law to the contrary, personal property, whether\ntangible or intangible, shall not be liable to ad valorem taxation.","path":["Real Property Tax Law","Article 3. Taxable Real Property and Standard of Assessment","Title 1. Assessment of Real Property"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/300","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"ea3212d0c2198763dc94c3a961c20533576e25d7bdeca93ac222bdc178350187","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-216","next":"us-ny/n.y.-real-property-tax-law-301"},"notice":"GroundRules: Original legal text. Not legal advice."}