Real property tax local laws and resolutions
By statute, municipalities are to file copies of local laws and resolutions pertaining to specific exemption/property tax programs. Local laws may be mailed or emailed to:
NYS TAX DEPARTMENT
OFFICE OF COUNSEL
W A HARRIMAN CAMPUS
ALBANY, NY 12227-0911
If not mailing by USPS, see Publication 55, Designated Private Delivery Services.
The Tax Department records these filings in the following pages:
- RPTL § 421-f: Home improvements exemption
- RPTL § 444-a: Historic property exemption
- RPTL § 457: First-time homebuyers of newly constructed homes exemption
- RPTL § 459-a: Americans with Disabilities Act exemption
- RPTL § 483-b: Historic barns exemption
- RPTL § 485-b: Business investment exemption
- RPTL § 485-g: Infrastructure exemption
- RPTL § 487: Energy systems exemption
- RPTL § 512: Alternative grievance days
- RPTL § 928-a: Partial payment of taxes
- RPTL § 1104: Tax enforcement program
- RPTL § 1402: Village assessment options
- RPTL § 1903: Dual tax rates
New York State Department of State, Local Laws Database Search: Local Laws adopted by the legislative body of a local government (county, city, town or village) are filed with the Department of State pursuant to section 27 of the Municipal Home Rule Law. The Department of State maintains an electronic database of local laws and county codes (“Local Laws Database”). The database contains local laws filed with the Department of State on or after January 1, 1998.
The local laws and resolutions recorded on the following pages are provided as a public service by the New York State Department of Taxation and Finance. In providing information on these pages, the Tax Department attempts to be as accurate as possible. However, the department makes no claims, guarantees or promises about the accuracy, currency, or completeness of the information provided. The recorded local laws and resolutions are adopted and rescinded by local government entities, not the Tax Department or any other agency or department of New York State. Changes are made periodically to the local laws, resolutions, and other materials. Unless a copy of the relevant local law or resolution is provided by the local government, the Tax Department is not aware of such changes. Therefore, changes to local laws and resolutions may not be incorporated in materials displayed on this website on a timely basis. In no event shall the department be liable for any errors or omissions with respect to any information on this site. If you find any errors or omissions, we encourage you to submit them to our Support Team.