N.Y. Real Property Tax Law § 301 (2026)

§ 301. Valuation date. All real property subject to taxation, and
assessed as of a March first taxable status date, shall be valued as of
the preceding first day of July. The valuation date of real property in
a city or town not subject to the provisions of this section shall be
determined as of the date provided by law applicable to such city or
town, or if not so provided, then as of the taxable status date of the
city or town. The valuation date of the real property entered on any
assessment roll shall be imprinted or otherwise indicated at the top of
the first page of each volume of such roll.