New York Real Property Tax Law

E804804

New York State statute body of law

New York Real Property Tax Law is a body of New York State statutes that governs the assessment, levy, collection, and administration of property taxes on real estate.

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All labels observed (2)

Label	Occurrences
New York Real Property Tax Law canonical	1
New York State Real Property Tax Law	1

How this entity was disambiguated

This entity first appeared as the object of triple T9517420 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: New York Real Property Tax Law
Context triple: [New York Real Property Law, distinguishedFrom, New York Real Property Tax Law]

A. New York Real Property Actions and Proceedings Law
The New York Real Property Actions and Proceedings Law is a key New York State statute governing legal actions and procedures related to real estate, including foreclosures, evictions, and other property disputes.
B. New York Real Property Law
New York Real Property Law is a body of state statutes that governs the ownership, use, transfer, and leasing of real estate in New York.
C. New York Tax Law
New York Tax Law is the body of state legislation that governs the assessment, collection, and administration of taxes in New York.
D. New York Municipal Home Rule Law
The New York Municipal Home Rule Law is a New York State statute that grants and regulates the powers of local governments to adopt and amend their own laws and charters on local matters.
E. New York Estates, Powers and Trusts Law
The New York Estates, Powers and Trusts Law is a comprehensive New York State statute governing wills, inheritance, fiduciary duties, and the administration and distribution of estates and trusts.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: New York Real Property Tax Law
Target entity description: New York Real Property Tax Law is a body of New York State statutes that governs the assessment, levy, collection, and administration of property taxes on real estate.

A. New York Real Property Actions and Proceedings Law
The New York Real Property Actions and Proceedings Law is a key New York State statute governing legal actions and procedures related to real estate, including foreclosures, evictions, and other property disputes.
B. New York Real Property Law
New York Real Property Law is a body of state statutes that governs the ownership, use, transfer, and leasing of real estate in New York.
C. New York Tax Law
New York Tax Law is the body of state legislation that governs the assessment, collection, and administration of taxes in New York.
D. New York Municipal Home Rule Law
The New York Municipal Home Rule Law is a New York State statute that grants and regulates the powers of local governments to adopt and amend their own laws and charters on local matters.
E. New York Estates, Powers and Trusts Law
The New York Estates, Powers and Trusts Law is a comprehensive New York State statute governing wills, inheritance, fiduciary duties, and the administration and distribution of estates and trusts.
F. None of above. chosen

Statements (48)

Predicate	Object
instanceOf	New York State statute ⓘ body of law ⓘ
administeredWith	New York State Department of Taxation and Finance guidance ⓘ
affects	municipal finance in New York State ⓘ school district funding in New York State ⓘ
appliesTo	real estate located in New York State ⓘ
authorityFrom	New York State Constitution ⓘ
bindingOn	local governments in New York State ⓘ property owners in New York State ⓘ
citationStyle	RPTL ⓘ
codifiedIn	Consolidated Laws of New York ⓘ
defines	procedures for assessment rolls ⓘ procedures for equalization rates ⓘ procedures for tax collection ⓘ procedures for tax foreclosure ⓘ
enactedBy	New York State Legislature ⓘ
enforcedBy	county treasurers in New York State ⓘ local tax enforcement officers in New York State ⓘ municipal tax collectors in New York State ⓘ
governs	administration of real property taxes ⓘ assessment of real property for tax purposes ⓘ collection of real property taxes ⓘ levy of real property taxes ⓘ real property taxation in New York State ⓘ
jurisdiction	New York State ⓘ
language	English ⓘ
legalArea	real property law ⓘ tax law ⓘ
providesFor	administrative review of assessments ⓘ judicial review of assessments ⓘ real property tax exemptions for certain classes of property ⓘ real property tax exemptions for certain classes of taxpayers ⓘ
purpose	to provide a uniform framework for real property taxation in New York State ⓘ to regulate the raising of local revenue through property taxes ⓘ
relatedTo	New York Real Property Actions and Proceedings Law ⓘ New York Real Property Law ⓘ
subjectMatter	property tax ⓘ real property assessment ⓘ school district taxes ⓘ special assessments ⓘ tax enforcement procedures ⓘ tax exemptions ⓘ tax liens ⓘ
territorialScope	State of New York ⓘ linked to: New York State
usedBy	county tax officials in New York State ⓘ local assessors in New York State ⓘ municipal tax collectors in New York State ⓘ school districts in New York State ⓘ