Legal Topics

Assessors' Manual
Assessor Resources
Fair Assessments
Forestry
Legal Topics
Pre-Decisional Collaboration
Public Utilities
Real Property System
State Owned Land
Tax Mapping
Valuation Standards
Value Analysis

Legal Topics
Real Property Tax Legislation: Current Status Chart Legislative Summaries
Online Bills and Laws
The New York State Legislature provides free public access to this website where you can search for bills, laws and other information.
Opinions of Counsel
The text of Volumes 1 through 11 opinions are available here, as well as those Volume 12 opinions that have been issued to date. The Opinions are searchable and a cumulative index is also available.
Rules for Real Property Tax Administration
Emergency Rules
Proposed Rules for Public Comment
Regulatory Agenda:
Current Regulatory Agenda Rules Currently Subject to Five-Year Review
Procedures of the NYS Office of Real Property Services
Proposed Procedures for Public Comment
Legal Memos, Papers, and Miscellaneous Laws
Same-Sex Marriages (October 2008) Flood Assessment Relief Act of 2007 (April 2007) Questions and Answers: "Capitalization of Income" Method of Valuing Residential Rental Properties Subject to Regulatory Agreements (RPTL, Sec. 581-a) (January 2009) Administrative Correction of Errors (January 2006) Special Assessment Rolls (January 2006) Village Assessment Options (August 2008) Conflicts of Interest of Municipal Officers and Employees Article 18 of the General Municipal Law governs conflicts of interest and ethical standards for municipal officers and employees. Judicial Developments re: Special Ad Valorem Levies On Certain Utility Real Property: Memorandum: Niagara Mohawk Power Corp. v. Town of Watertown, et al. (April 2006) Memorandum: New York Telephone Co. v. Supervisor of Town of Oyster Bay (April 2005)
Local Laws & Resolutions
By statute, municipalities file with ORPS copies of local laws and resolutions pertaining to specific exemption/taxation programs.
Some of these documents are in the Adobe Portable Document Format (PDF). You can view the PDF files using Acrobat Reader 7.0 which is available for free from the Adobe Website. You can also convert the PDF files to text by accessing Adobe's Web Site for free tools that allow visually disabled users to read documents in Adobe PDF format.

Last Modified on: 01/14/2010 08:16:56 AM
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